Context and change in management accounting and control systems: A case study of Telecom Fiji Limited

This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji. It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communications in Fiji). The definition of MACS for the purpose of the thesis is broad- a social constructivist perspective is adopted in which systems are used to align employee behaviour with organisational objectives and to assist external relationships (with the State, Commerce Commission, aid agencies and customers). The thesis draws on institutional theory while raising questions as to how to refine and extend institutional theory. This theory has often been associated with institutional embeddedness (stability). The social constructivist approach helps to incorporate agency and cultural issues normally missing in conventional applications of institutional theory to accounting change. Telecom Fiji Limited (TFL) was restructured under the Fiji government's public sector reforms. Such reforms were insisted upon by the international financial agencies of the World Bank, the Asian Development Bank and the International Monetary Fund. Under the reform policy, TFL was transformed from a government department into a corporatised organisation and was subsequently privatised. The MACS changes which eventuated helped to change TFL management and employees' interpretive schemes. However, employees resisted initial changes to commercial business routines and it took some years for TFL actors to assimilate commercial practices. While the literature dealing with MACS changes has mostly portrayed changes as occurring with little resistance, MACS changes at TFL took several years to become institutionalised, partly because of cultural and political factors specific to Fiji. The study has practice implications as it shows that management accountants can act as institutional entrepreneurs in organisations, shaping new accounting technologies in reformed entities, and changing actors' interpretive schemes. The study has implications for policy makers, consultants and other stakeholders in terms of promoting a need for better understanding of the sensitivity to cultural and political circumstances in Less Developed Countries (LDC's) like Fiji in relation to the introduction of MACS changes. The study has implications for other recently corporatized/ privatised and state-sector organisations in Fiji and elsewhere. It also has implications for other researchers as institutional theory can be refined on the basis of new empirical evidence

Centralized Oversight of the Regulatory State

Born out of a Reagan-era desire to minimize regulatory costs, and not fundamentally reconsidered since its inception, the centralized review of agency rulemakings has arguably become the most important institutional feature of the regulatory state. Yet it is a puzzling feature: although centralized review is sometimes justified on the ground it could harmonize the uncoordinated sprawl of the federal bureaucracy, the agency tasked with regulatory review, the Office of Management and Budget (OMB), has never embraced that role. It has instead doggedly clung to its original cost-reduction mission, justifying its function as a check on the federal bureaucracy with reference to the pervasive belief that agencies will systematically over-regulate. This article shows why this belief is wrong. The claim that agencies are systematically biased in favor of regulation finds little support in public choice theory, the political science literature, or elsewhere. In any event, theories predicting rampant over-regulation are no more plausible than alternative theories suggesting that agencies will routinely under regulate. Even if zealous agencies captured by powerful interest groups did characterize the regulatory state, OMB review is a curious and poorly designed counterweight. There is no reason to believe that OMB's location in the Executive Office of the President will inoculate OMB from the pathologies that afflict other agencies, and some reason to think that it will exacerbate them. As a response to these problems, we urge a reconsideration of the foundational role that centralized review should play in our regulatory state, and a revival and re-conceptualization of the neglected principles of harmonization that once ostensibly animated it.

Models of technology and change in higher education: an international comparative survey on the current and future use of ICT in higher education

The aim of this study is to investigate which scenarios are emerging with respect to the use of ICT in higher education and how future developments can be predicted and strategic choices can be based on that. It seeks to answer the following questions:\ud What strategic responses do institutions make with respect to the use of ICT; Which external conditions and developments influence these choices; Which external and internal conditions and measures are taken in order to achievestrategic targets; What are the implications for technology use, teaching and learning processes and staff? \ud The study applies an international comparative methodology and is carried out in the Netherlands, Germany, Norway, the United Kingdom, Australia, Finland and the USA. Data were collected through Web-based questionnaires tailored to three different response groups: decision makers, support staff and instructors. In total 693 persons responded to the questionnaire. This implies that between 20 and 50 percent of the institutions in the various countries responded (institutional data were also gathered), with the exception of the USA where the response was much lower

Co-creating workforce capability solutions for Australian businesses and organisations: a sustainable university response

This context statement explores my professional practice as an educator, innovator and leader in the field of organisational learning and development. The principal public work that manifests this practice is Swinburne Industry Solutions (SIS), the commercial learning and development arm of Swinburne University in Melbourne, Australia. Over a period of 3 years as General Manager from 2012 to 2015, I led the rapid growth and development of the business, its people and processes, its products (courses) and services and, importantly, its engagement with its principal clients within the corporate sector. SIS now provides learning and development services for some of Australia’s leading businesses and organisations. The principal public work discussed, SIS, is an organisation which is complex, dynamic and co-created. This statement explores my role as the key agent in the co-creation of this enterprise and of the individual public works that exemplify and embody it. In particular, the statement explores my role as a leader, a strategist and an innovator in creating SIS as a sustainable business. The discussion focusses on the two factors that, I argue, contribute most to the sustainability of SIS: quality of service delivery and product innovation. It is not possible to fully and deeply explore all of the programs and services that were developed during this period within the constraints of this statement. Consequently it will focus on one of the most successful and significant developments which I led: the coaching suite of programs and services. Through the lens of the coaching products, the statement illustrates and critically positions my own learning as a leader and professional in the field and demonstrates leading edge practice. This statement also critically explores the relevant developmental themes, experiences and learnings which inform and underpin my approach to working with organisations, as well as the ontological and epistemological foundations of it. In particular it focusses on relevant influences from my early professional careers in higher education, vocational education and corporate consulting. The final presents an evidence-based model of practice that can be used by other practitioners in this field to design effective organisation learning program interventions