Article2009

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

Stewart Raymond Lawrence · Umesh Sharma · Ruvendra Nandan

23 citations0/0 files storedInternational Journal of Critical Accounting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Management and Organizational Studies Accounting Theory and Financial Reporting Accounting and Organizational Management

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.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 23 citations exist upstream.

References

2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1991Strategic Responses to Institutional Processes 1987Science in Action 1987The Adolescence of Institutional Theory 2002THEORIZING CHANGE: THE ROLE OF PROFESSIONAL ASSOCIATIONS IN THE TRANSFORMATION OF INSTITUTIONALIZED FIELDS.2002Institutional Contradictions, Praxis, and Institutional Change: A Dialectical Perspective 2000Conceptualizing management accounting change: an institutional framework 1978New Rules of Sociological Method: A Positive Critique of Interpretative Sociologies

Cited by

2018Development of accounting in Fiji, 1801–2016 2017Accounting and Accountability in Fiji: A Review and Synthesis 2020Network control and balanced scorecard as inscriptions in purchaser–provider arrangements: insights from a hybrid government agency

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.