Changing government policy and the resultant behavioural consequences within an accounting environment
by David R. Goodwin, Ross Bloore
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 4, No. 2, 2007

Abstract: This paper examines the behavioural impacts in an accounting environment arising from changes to government policy. Specifically, such impacts arose from a changed government policy that granted nationals or natives preferential access to training and promotion opportunities within the work environment. This situation increasingly created perceptions of inequity for those excluded from such opportunities. In this research setting, this impacted in the accounting environment and, specifically, in the budget-setting process. Budget-related communications decreased and personal behavioural coping strategies strengthened, arguably to the detriment of both the employee and the organisation. It is a situation that exists or potentially exists in a number of regions in the world. These issues are examined using information assembled in both interviews and survey data collection. Analysis using Partial Least Squares (PLS) supports the study hypotheses. The paper concludes with a discussion of the implications of the findings for management and identifies a number of potential solutions. Further opportunities for research are also identified.

Online publication date: Fri, 28-Sep-2007

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