Accounting,management and organizational change: A comparative study of local government |
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| Institution: | 1. University of Edinburgh;2. University of Canterbury;1. School of Business and Management, Queen Mary, University of London, Mile End, UK;2. Essex Business School, University of Essex, Colchester, UK;1. Durham University, UK;2. University of Melbourne, Australia;1. School of Business and Economics, Loughborough University, Ashby Road, Loughborough LE11 4BP, UK;2. Dublin City University, Dublin, Ireland;1. University of Wollongong, Australia;2. Victoria University of Wellington, New Zealand;1. School of Accounting and Commercial Law, Victoria University of Wellington, PO Box 600, Wellington, New Zealand;2. Dixon School of Accounting, University of Central Florida, Orlando, USA |
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| Abstract: | This is a study of management accounting in local government in the context of significant change (managerial, organizational and environmental). The study is based on four case studies: two in Scotland and two in New Zealand. The paper explores two competing theories of organizational life—the instrumental view as espoused by New Public Management proponents, and the socially constructed, as advocated by new institutional theorists. This study locates management accounting at the centre of these changes in New Zealand with a more limited role in the U.K. where there is evidence of institutional isomorphism. |
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