Giving institutional theory a critical edge: a study of systems change in a Fijian housing authority
by Stewart Lawrence, Umesh Sharma, Ruvendra Nandan
International Journal of Critical Accounting (IJCA), Vol. 1, No. 4, 2009

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.

Online publication date: Thu, 03-Sep-2009

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Critical Accounting (IJCA):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com