Abstract:
Purpose – The purpose of this paper is to explore the co-existence of multiple logics, resulting complexities
and their implications on control practices within a traditional industry (southern cinnamon) in Sri Lanka.
Design/methodology/approach – The paper is premised upon the qualitative methodology and case
study approach, while the theoretical backing is provided by the institutional logics perspective.
Findings – The findings reveal that controls are exercised in the southern cinnamon industry to manage
competing facets stemming from the co-existence of multiple logics, such as family logic, commercial logic
and state logic. Amid the recurring complexity caused by competing logics, the industry remains in a state of
control through mediators, such as the exporter trade union (the Spice Council), which although
predominantly guided by commercial logic, acts in easing-off tensions between competing logics, while
serving the interest of multiple actors. Controls in southern cinnamon nevertheless take a peculiar form,
giving way to the continuation of traditional rudimentary practices, which essentially represent the interests
of ground level actors.
Originality/value – Moving beyond corporate settings, which are the typical focus of mainstream studies,
this paper adds to the existing body of knowledge on control practices in traditional industries, where
informal and localized controls prevail. Theoretically, it expands the use of the institutional logics perspective,
recognizing multiple logics, tensions and complexities in management control research. In doing so, the
authors probe into informal control mechanisms in traditional industries to understand the controls and
complexities in practice. Practically, the paper portrays beliefs, issues and incidents in the field (of the
southern cinnamon industry in Sri Lanka), which explains why the field operates as it does, thereby offering
insights to actors in the field, ranging from practitioners to policymakers