The impact of contextual changes on management accounting practices: evidence from a government trading enterprise in Australia
This paper examines the way in which management accounting practices in a government trading enterprise (GTE) changed in conjunction with the changes in the organisation's goals, structure and culture when the organisation was undergoing public sector reforms. Data for the study were gathered from multiple sources including semi-structured interviews and documentary analysis. The study reveals that change in the public sector environment in the late 1980s and 1990s stimulated significant reform efforts in the case study organisation but with varying outcomes. While some of the resulting changes evolved slowly but steadily, others were implemented with some difficulty. Certain reforms failed to take root and were completely abandoned. The study also suggests that the traditional culture of the organisation and the dynamic nature of the structural changes, to a large extent, subdued the effective adaptation of management accounting practices.
Volume (Year): 1 (2004)
Issue (Month): 4 ()
|Contact details of provider:|| Web page: http://www.inderscience.com/browse/index.php?journalID=41|
When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:1:y:2004:i:4:p:465-492. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Darren Simpson)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.