{"id":"https://openalex.org/W3095341844","doi":"https://doi.org/10.1108/aaaj-06-2019-4030","title":"Logics, complexities and paradoxical tensions: management controls in a clustered firm","display_name":"Logics, complexities and paradoxical tensions: management controls in a clustered firm","publication_year":2020,"publication_date":"2020-10-27","ids":{"openalex":"https://openalex.org/W3095341844","doi":"https://doi.org/10.1108/aaaj-06-2019-4030","mag":"3095341844"},"language":"en","primary_location":{"id":"doi:10.1108/aaaj-06-2019-4030","doi":"https://doi.org/10.1108/aaaj-06-2019-4030","is_oa":false,"landing_page_url":"https://doi.org/10.1108/aaaj-06-2019-4030","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031130655","display_name":"Sujeewa Damayanthi","orcid":"https://orcid.org/0000-0001-8136-1171","observed_orcids":["https://orcid.org/0000-0001-8136-1171"]},"institutions":[{"id":"https://openalex.org/I90678064","display_name":"University of Colombo","ror":"https://ror.org/02phn5242","country_code":"LK","type":"education","lineage":["https://openalex.org/I90678064"]}],"countries":["LK"],"is_corresponding":false,"raw_author_name":"Sujeewa Damayanthi","raw_affiliation_strings":["Department of Accounting, Faculty of Management and Finance, University of Colombo, Colombo, Sri Lanka"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Management and Finance, University of Colombo, Colombo, Sri Lanka","institution_ids":["https://openalex.org/I90678064"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084134486","display_name":"Tharusha N. Gooneratne","orcid":"https://orcid.org/0000-0003-1294-3236","observed_orcids":["https://orcid.org/0000-0003-1294-3236"]},"institutions":[{"id":"https://openalex.org/I90678064","display_name":"University of Colombo","ror":"https://ror.org/02phn5242","country_code":"LK","type":"education","lineage":["https://openalex.org/I90678064"]}],"countries":["LK"],"is_corresponding":false,"raw_author_name":"Tharusha N. Gooneratne","raw_affiliation_strings":["Department of Accounting, Faculty of Management and Finance, University of Colombo, Colombo, Sri Lanka"],"raw_orcid":"https://orcid.org/0000-0003-1294-3236","affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Management and Finance, University of Colombo, Colombo, Sri Lanka","institution_ids":["https://openalex.org/I90678064"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5048106629","display_name":"J.A.S.K. Jayakody","orcid":"https://orcid.org/0000-0002-3283-5358","observed_orcids":["https://orcid.org/0000-0002-3283-5358"]},"institutions":[{"id":"https://openalex.org/I90678064","display_name":"University of Colombo","ror":"https://ror.org/02phn5242","country_code":"LK","type":"education","lineage":["https://openalex.org/I90678064"]}],"countries":["LK"],"is_corresponding":false,"raw_author_name":"J.A.S.K. Jayakody","raw_affiliation_strings":["Department of Management and Organisation Studies, Faculty of Management and Finance, University of Colombo, Colombo, Sri Lanka"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management and Organisation Studies, Faculty of Management and Finance, University of Colombo, Colombo, Sri Lanka","institution_ids":["https://openalex.org/I90678064"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I90678064"],"apc_list":null,"apc_paid":null,"fwci":1.4199,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.84907807,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"34","issue":"2","first_page":"307","last_page":"337"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.8650000095367432},{"id":"https://openalex.org/keywords/institutional-logics","display_name":"institutional logics","score":0.8190000057220459},{"id":"https://openalex.org/keywords/paradoxical-tensions","display_name":"paradoxical tensions","score":0.9800000190734863},{"id":"https://openalex.org/keywords/institutional-complexity","display_name":"institutional complexity","score":0.9079999923706055},{"id":"https://openalex.org/keywords/garment-industry","display_name":"apparel industry","score":0.7080000042915344},{"id":"https://openalex.org/keywords/industrial-clusters","display_name":"industrial clusters","score":0.9150000214576721},{"id":"https://openalex.org/keywords/organizational-characteristics","display_name":"organizational characteristics","score":0.9020000100135803},{"id":"https://openalex.org/keywords/strategic-responses","display_name":"strategic responses","score":0.6460000276565552},{"id":"https://openalex.org/keywords/community-logic","display_name":"community logic","score":0.6650000214576721}],"concepts":[{"id":"https://openalex.org/C9114305","wikidata":"https://www.wikidata.org/wiki/Q1428317","display_name":"Situational ethics","level":2,"score":0.7308437824249268},{"id":"https://openalex.org/C2778804568","wikidata":"https://www.wikidata.org/wiki/Q7102017","display_name":"Organizational field","level":3,"score":0.605679452419281},{"id":"https://openalex.org/C2779279438","wikidata":"https://www.wikidata.org/wiki/Q282750","display_name":"Managerialism","level":2,"score":0.5037528872489929},{"id":"https://openalex.org/C147887874","wikidata":"https://www.wikidata.org/wiki/Q16252774","display_name":"Institutional theory","level":2,"score":0.4886942207813263},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.44174566864967346},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.42765742540359497},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.42451730370521545},{"id":"https://openalex.org/C2779366050","wikidata":"https://www.wikidata.org/wiki/Q6041206","display_name":"Institutional logic","level":2,"score":0.423583984375},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4199843108654022},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.403346985578537},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3396490216255188},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.33913135528564453},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.32034832239151},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.31260931491851807},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1332516372203827},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.11920267343521118},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.11230561137199402},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/aaaj-06-2019-4030","doi":"https://doi.org/10.1108/aaaj-06-2019-4030","is_oa":false,"landing_page_url":"https://doi.org/10.1108/aaaj-06-2019-4030","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","ki-jl-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Auditing &amp; Accountability Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":67,"referenced_works":["https://openalex.org/W253360052","https://openalex.org/W1489891235","https://openalex.org/W1493892690","https://openalex.org/W1561801499","https://openalex.org/W1567863538","https://openalex.org/W1570066740","https://openalex.org/W1589532740","https://openalex.org/W1935914187","https://openalex.org/W1958934655","https://openalex.org/W1963711712","https://openalex.org/W1967100576","https://openalex.org/W1972646151","https://openalex.org/W1976318660","https://openalex.org/W1981307554","https://openalex.org/W1981768026","https://openalex.org/W1983162432","https://openalex.org/W1994018993","https://openalex.org/W2000529403","https://openalex.org/W2002591676","https://openalex.org/W2002653371","https://openalex.org/W2006874438","https://openalex.org/W2020969191","https://openalex.org/W2023557360","https://openalex.org/W2027982066","https://openalex.org/W2028426427","https://openalex.org/W2029447605","https://openalex.org/W2031593223","https://openalex.org/W2038707768","https://openalex.org/W2038961561","https://openalex.org/W2042392340","https://openalex.org/W2044690759","https://openalex.org/W2046265833","https://openalex.org/W2052769638","https://openalex.org/W2059436981","https://openalex.org/W2071718455","https://openalex.org/W2073801087","https://openalex.org/W2078862672","https://openalex.org/W2080744270","https://openalex.org/W2084612155","https://openalex.org/W2093589594","https://openalex.org/W2094234306","https://openalex.org/W2098626067","https://openalex.org/W2111546195","https://openalex.org/W2121349354","https://openalex.org/W2123841895","https://openalex.org/W2135519078","https://openalex.org/W2142068729","https://openalex.org/W2146637469","https://openalex.org/W2154459063","https://openalex.org/W2269426327","https://openalex.org/W2439605873","https://openalex.org/W2494093825","https://openalex.org/W2527469690","https://openalex.org/W2612568458","https://openalex.org/W2747893858","https://openalex.org/W2808886767","https://openalex.org/W2901948726","https://openalex.org/W2907270575","https://openalex.org/W2949327944","https://openalex.org/W2967641499","https://openalex.org/W3105227838","https://openalex.org/W3121343990","https://openalex.org/W3121733912","https://openalex.org/W3122441192","https://openalex.org/W4233898295","https://openalex.org/W4388400350","https://openalex.org/W4388400354"],"related_works":["https://openalex.org/W7111325246","https://openalex.org/W2944042498","https://openalex.org/W2948789191","https://openalex.org/W7116925781","https://openalex.org/W7111338118","https://openalex.org/W1517063432","https://openalex.org/W2760002147","https://openalex.org/W2126978304","https://openalex.org/W3110651934","https://openalex.org/W3217397337"],"abstract_inverted_index":{"Purpose":[0],"This":[1,166],"paper":[2,167,199],"explores":[3],"how":[4],"management":[5,159,202,236,252],"controls":[6,160,203],"of":[7,34,43,102,131,161,176,216,235,242],"a":[8,100,205,208],"clustered":[9],"apparel":[10,90],"firm":[11],"in":[12,88,104,156,179,214,230],"Sri":[13],"Lanka":[14],"(Stitch-It)":[15],"is":[16,115,204],"shaped":[17],"by":[18,118,127,261],"institutional":[19,56,60,72],"field":[20],"and":[21,31,45,63,68,85,106,144,192,207,221,233,249],"societal":[22,97],"logics,":[23],"firm's":[24],"head":[25,119,222],"office":[26,120,223],"prescriptions,":[27],"clusters'":[28],"own":[29],"attributes":[30,67,130],"strategic":[32,69],"behavior":[33],"cluster":[35,111],"managers.":[36],"Design/methodology/approach":[37],"It":[38,225],"follows":[39],"the":[40,51,59,75,89,96,110,128,132,162,180,227,231],"research":[41,53],"philosophy":[42],"interpretivism":[44],"embedded":[46],"case":[47],"study":[48],"approach":[49],"within":[50,58,142],"qualitative":[52],"design,":[54],"while":[55],"complexity":[57,103,114],"logics":[61,87,178,220],"perspective":[62],"paradoxical":[64,138],"tensions,":[65,148,185],"organizational":[66,129,150,182,217],"responses":[70],"to":[71,145,173,188,240,251],"processes":[73],"provide":[74],"theoretical":[76],"underpinning.":[77],"Findings":[78],"The":[79,198],"findings":[80],"suggest":[81],"that":[82,169,201],"market,":[83],"profession":[84],"state":[86,101],"field,":[91,181],"alongside":[92],"community":[93],"logic":[94],"at":[95],"level,":[98,112],"develop":[99],"Stitch-It":[105],"its":[107],"clusters.":[108,134,163],"At":[109,135],"such":[113,147],"further":[116],"intensified":[117],"guidelines":[121],"(on":[122],"controls),":[123],"which":[124,155,211],"gets":[125],"filtered":[126],"particular":[133],"this":[136],"state,":[137],"tensions":[139],"are":[140],"developed":[141],"clusters,":[143],"mitigate":[146],"key":[149],"members":[151],"employ":[152],"different":[153,177],"strategies,":[154],"turn":[157],"shape":[158],"Practical":[164],"implications":[165],"highlights":[168],"practicing":[170],"managers":[171],"need":[172],"be":[174],"mindful":[175],"attributes,":[183,218],"resulting":[184],"complexities,":[186],"strategies":[187],"deal":[189],"with":[190],"them":[191],"their":[193],"ramifications":[194],"on":[195],"controls.":[196],"Originality/value":[197],"asserts":[200],"dynamic":[206],"situational":[209],"phenomenon,":[210],"continuously":[212],"evolves":[213],"light":[215],"multiple":[219],"prescriptions.":[224],"conceptualizes":[226],"\u201ctensions\u201d":[228],"evident":[229],"design":[232],"implementation":[234],"controls,":[237],"arising":[238],"due":[239],"multiplicity":[241],"pressures":[243],"as":[244],"\u201cparadoxical":[245,255],"tensions.\u201d":[246],"Although":[247],"important":[248],"relevant":[250],"control":[253],"arena,":[254],"tensions\u201d":[256],"has":[257],"been":[258],"scantly":[259],"explored":[260],"prior":[262],"researchers.":[263]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":4}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2020-11-09T00:00:00"}
