Changes in management control systems in a state-owned development financial institution: some evidence from Fiji

Nandan, Ruvendra K., and Alam, Manzurul (2004) Changes in management control systems in a state-owned development financial institution: some evidence from Fiji. In: Hopper, Trevor, and Hoque, Zahirul, (eds.) Accounting and Accountability in Emerging and Transition Economies. Research in Accounting in Emerging Economies . Emerald Group Publishing, Oxford, UK, pp. 305-331.

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Abstract

Our focus in this article is on change and the nature of changes in management control systems within a state-owned development financial institution in Fiji (The Fiji Development Bank). A key dialectical theme from Giddens' structuration theory - the duality of structure is drawn upon to sensitize researchers all the nature of changes and reasons for changes in accounting and control structures as a result of a 'crisis' situation in the Bank's wider social order. The old and new 'language', 'facility' and 'norms' are analyzed to understand the reconstitution of structures of signification, domination and legitimation within the FDB. Our study further examines the unintended consequences of the new technology and other informal strategies used to achieve management control. It ends with a summary, conclusion. and implications for further research ill the area of management control change.

Item ID: 14401
Item Type: Book Chapter (Research - B1)
ISBN: 978-0-7623-1076-0
ISSN: 1479-3563
Keywords: Fiji; management control systems
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Date Deposited: 19 Nov 2010 02:01
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150312 Organisational Planning and Management @ 100%
SEO Codes: 90 COMMERCIAL SERVICES AND TOURISM > 9001 Financial Services > 900199 Financial Services not elsewhere classified @ 100%
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