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Giving institutional theory a critical edge: a study of systems change in a Fijian housing authority

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  • Stewart Lawrence
  • Umesh Sharma
  • Ruvendra Nandan

Abstract

The paper presents a case study of accounting change in a public sector organisation: the Housing Authority of Fiji (HAF). It draws on institutional theory. Institutional theories view organisational functioning (including accounting) as apart of a wider set of social/institutional practices. The typical isomorphic tendencies of globalising influences on public sector organisations are evidenced at the HAF. Following the advice of Laughlin (1987), a critical dimension is introduced to fully grasp the interconnection between the technical and social aspects of practices. The accounting and managerial control practices adopted seem to contradict the original purpose of the housing authority. Tracing the practices to their social and historical roots helps to understand and critique the functioning of the systems in the organisation studied.

Suggested Citation

  • Stewart Lawrence & Umesh Sharma & Ruvendra Nandan, 2009. "Giving institutional theory a critical edge: a study of systems change in a Fijian housing authority," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 1(4), pages 390-405.
    • Handle: RePEc:ids:ijcrac:v:1:y:2009:i:4:p:390-405
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    Citations

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    Cited by:

    1. Aida Sy & Lamia Jamel & Abdelkader Derbali, 2017. "Do ownership structure and quality of financial information affect the cost of debt of Tunisian listing firms?," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 9(2), pages 140-153.
    2. Umesh Sharma & Yi An, 2018. "Accounting and Accountability in Fiji: A Review and Synthesis," Australian Accounting Review, CPA Australia, vol. 28(3), pages 421-427, September.
    3. Grant Samkin, 2010. "Accounting in the media," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 237-248, August.

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