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Accountants as institutional entrepreneurs: Changing routines in a telecommunications company

Abstract
Purpose: 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.
Type
Journal Article
Type of thesis
Series
Citation
Date
2014-09-23
Publisher
Emerald
Degree
Supervisors
Rights
This is an author’s accepted version of an article published in Qualitative Research in Accounting & Management © 2014 Emerald Group Publishing Limited