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close this section of the library Housing Authority of Fiji -- Accounting

View the PDF document Management accounting and control system changes : a case study of the Housing Authority of Fiji.
Author: Sharma, Umesh Prasad.
Institution: University of the South Pacific.
Award: M.A.
Subject: Housing Authority of Fiji -- Accounting, Managerial accounting -- Fiji
Date: 2000.
Call No.: Pac HF 5657 .4 .S458 2000
BRN: 1061345
Copyright:Over 80% of this thesis may be copied without the authors written permission

Abstract: The thesis looks at the management accounting and control system (MACS) changes at the Housing Authority of Fiji (HA) from the wider social and political dimensions. The study attempts to obtain an in-depth understanding of MACS in operation, with, particular emphasis on the changes during the last decade. It is argued that MACS as a social practice and the changes therein are understood better in the context of the influences of the structures of the wider social order within historical, social, political and economic dimensions of the economy. Apart from identifying the influences of the wider structures, it is aimed to probe and explain the underlying forces and processes which were/are at work. The discourse of this thesis, its arguments and conclusions have been constructed through an interpretive study of the HA. This case study on the HA demonstrates that the wider social and institutional structures have been influential in bringing about changes in MACS at the HA. It demonstrates that the organisational and control changes at the HA were the separation of the Public Rental Board from the HA, innovations in the Finance Division, introduction of Total Quality Management and performance measurement. External factors such as the State, political climate, aid agencies, external consultants and the Pacific Asia Quality Foundation were deemed to influence the organisational and control changes at the HA. The changes prompted the organisation to become self-sustaining, and corporatised. The findings provided support to the three theories of Contingency, General Systems and Institutional as the data collected influenced the development of these theories. A more holistic understanding of the MACS changes have been enriched by these theories. This study also reinforces the findings of other researchers (e.g. Hoque and Hopper, 1994; Broadbent and Guthrie, 1992) claiming that the wider social, political, institutional and economic contexts govern the ways MACS operates in the organisation.
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