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Accounting and public sector reforms

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  • Monir Zaman Mir
  • Abu Shiraz Rahaman

Abstract

Purpose - The purpose of this research is to explore the role of accounting in the reform process of a continuously evolving governmental agency in the Australian state of New South Wales. Design/methodology/approach - Drawing on two complementary organizational change models, the paper investigates how the shifting objectives of the Department of Public Works and Services (DPWS) rendered its financial management and accountability systems inadequate and how “new” accounting technologies introduced to anchor the reform process clashed with bureaucratic procedures to create a very challenging context for the organization's management. The paper uses multiple research methods including interviews, archival material and observation to understand the reform process at the DPWS and its implications for public sector accounting and public sector management. Findings - The paper finds that the unique history and continuously evolving nature of the DPWS makes it an important context for re‐examining the dynamics of change processes and the contribution of accounting technologies within that context. Since the late 1980s, the DPWS has transformed itself from a budget‐dependent bureaucratic governmental agency to a business‐oriented commercialized agency operating in a competitive environment. Research limitations/implications - Future research could be directed at understanding how cultural fragmentations are mended in this extremely challenging reform process. Further case studies employing the two organizational change models could provide additional insights in this area. Practical implications - The paper argues that the cultural fragmentation that is introduced by the reform of the Public Works Department and the diverse and often conflicting obligations of the sector have added to the complexities of managing the organization. Perhaps a transformational leadership‐style might be appropriate for managing such a challenging context. Originality/value - This paper would be of value to researchers and practitioners with an interest in public sector reform and management.

Suggested Citation

  • Monir Zaman Mir & Abu Shiraz Rahaman, 2007. "Accounting and public sector reforms," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 237-268, April.
    • Handle: RePEc:eme:aaajpp:v:20:y:2007:i:2:p:237-268
    DOI: 10.1108/09513570710741019
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    References listed on IDEAS

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    Cited by:

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    2. Rosanna Spanò & Adele Caldarelli & Luca Ferri & Marco Maffei, 2020. "Context, culture and control: a case study on accounting change in an Italian regional health service," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(1), pages 229-272, March.
    3. Nick Sciulli, 2011. "The views of managers from a local coastal council on sustainability reporting issues," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 139-160, June.
    4. Tucker, Basil, 2013. "Environmental disturbances, organizational transitions and transformations: A view from the dark side," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(3), pages 242-259.
    5. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    6. Nogueira, Sónia Paula S. & Jorge, Susana Margarida F., 2016. "Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 216-226.
    7. Stephen P. Walker, 2008. "Innovation, convergence and argument without end in accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 296-322, February.

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