Exploring accounting and control changes in a state housing institution: a Fiji Island cast study

Sharma, Umesh, Lawrence, Stewart, and Nandan, Ruvendra (2005) Exploring accounting and control changes in a state housing institution: a Fiji Island cast study. In: Proceedings of 2005 Accounting and Finance Association of Australia and New Zealand Conference. From: 2005 Accounting and Finance Association of Australia and New Zealand Conference, 3-5 July 2005, Melbourne, VIC, Australia.

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Abstract

This paper reports on the management accounting and control system (MACS) changes in the Housing Authority of Fiji (HAF). Institutional theory is employed in explicating both macro and micro changes affecting control systems. The processual approach to understanding organizational change allows reflection on both the theorization of change and the outcomes of new institutionalized procedures. The latter include systems reflecting a new commercial orientation such as the introduction of quality management and associated reporting.

Item ID: 14781
Item Type: Conference Item (Refereed Research Paper - E1)
Keywords: Fiji; Housing Authority; institutional theory; management accounting & control system
ISBN: 978-0-9756976-1-0
Date Deposited: 22 Nov 2010 00:35
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 100%
SEO Codes: 90 COMMERCIAL SERVICES AND TOURISM > 9002 Property, Business Support Services and Trade > 900299 Property, Business Support Services and Trade not elsewhere classified @ 200%
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