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dc.contributor.authorSharma, Umesh Prasaden_NZ
dc.contributor.authorLawerence, Stewarten_NZ
dc.contributor.authorLowe, Alanen_NZ
dc.date.accessioned2023-10-05T22:41:21Z
dc.date.available2023-10-05T22:41:21Z
dc.date.issued2014-09-23en_NZ
dc.identifier.issn1176-6093en_NZ
dc.identifier.urihttps://hdl.handle.net/10289/16064
dc.description.abstractPurpose: The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunication company. Design/Methodology: The case study method is adopted. We draw on recent extension to institutional theory which gives greater emphasis to agency including concepts such as embeddedness, institutional entrepreneurs and institutional contradiction. Findings: As part of the consequences of New Public Management reforms, we illustrate how institutional entrepreneurs de-established an older state-run bureaucratic and engineering based routine and replaced this with a business and accounting based routine. Eventually, the new accounting routines were reproduced and taken for granted by Fijian telecommunications management and employees. Research Limitations/ Implications: As this study is limited to a single case study, no generalisation except to theory can be made. There are implications for privatisation of state sector organisations in Fiji and elsewhere. Originality/ Value: The paper makes a contribution to elaborating the role of institutional entrepreneurs as agents of change towards privatisation and how accounting was used as a technology of change.
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.publisherEmeralden_NZ
dc.rightsThis is an author’s accepted version of an article published in Qualitative Research in Accounting & Management © 2014 Emerald Group Publishing Limited
dc.subjectinstitutional theoryen_NZ
dc.subjectcontradictionsen_NZ
dc.subjectinstitutional entrepreneursen_NZ
dc.subjectprivatisationen_NZ
dc.titleAccountants as institutional entrepreneurs: Changing routines in a telecommunications companyen_NZ
dc.typeJournal Article
dc.identifier.doi10.1108/QRAM-10-2012-0047en_NZ
dc.relation.isPartOfQualitative Research in Accounting and Managementen_NZ
pubs.begin-page190
pubs.elements-id116733
pubs.end-page214
pubs.issue3en_NZ
pubs.publisher-urlhttp://www.emeraldinsight.com/doi/full/10.1108/QRAM-10-2012-0047en_NZ
pubs.volume11en_NZ


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