The dialectic of power: implications for management accounting and control research

This paper draws on the notion of the 'dialectic of control' as explicated in Giddens' Theory of Structuration to understand the relational nature of power in organisational interaction process. It argues that even the most subordinate agents have some 'allocative' and 'authoritative' resources at their disposal, which they can use to influence the actions of their superiors. The manipulation or cosmetic dressing of performance indicators in the key result areas of performance, by the profit-centre managers of the Fiji Development Bank, is analysed within the dialectic of control

Affirmative action, race and accounting in an emerging economy

The main concern in this paper is to examine ways in which accounting related issues authenticated racial discourse in Fiji. It argues that affirmative action policies implemented through state's annual budgetary allocations facilitate production and reproduction of racial tensions. Drawing upon Fijian experiences in historical context, the\ud paper explains how affirmative action, race and accounting are entwined. Three case illustrations are provided to demonstrate the unintended consequences of race-based\ud affirmative action initiatives in Fiji. The paper concludes with the argument that affirmative action policies in Fiji stigmatise Fijians by implying that they are 'lazy' and\ud 'incompetent' which further deteriorates race relations

Accounting and the reproduction of race relations in Fiji: a discourse on accounting and race in colonial context

This study analyses the role of accounting in the production and reproduction of racial and ethnic tensions in Fiji, and explores the impact of colonial discourses on the debates. By way of illustrations, two historically constituted accounting practices have been identified that demonstrate clearly how accounting and race relations in Fiji are intertwined. These are rentals on native land operating leases and the government's budgetary allocations for affirmative action programmes in favour of indigenous Fijians and Rotumans1. This study reinforces accounting's involvement in the process of political bargaining within organizations and society and maintaining systems of power and control within the structure of indigenous domination. Accounting is complicit in representing vested interests in political bargaining process and maintaining existing power relations. The objectives of the government on affirmative actions being in dispute, it is argued that the government budget is a tool often used to articulate and promote racial differences in Fiji. There is hardly a more universal complaint among Fijian landowners than that they receive unfairly low rents from their land held in communal ownership, which further aggravates race relations between Fijians and Indians

Current environmental accounting problematic: a shift from anthropocentrism to ecocentrism

This study goes beyond celebration of catalogue of achievements in voluntary environmental disclosures in corporate annual reports, into actual commitment by the industrialised world in tackling environmental degradation. It critically evaluates the\ud mainstream theoretical arguments, and contributions made by critical theory literature. Discussion then shifts to the failed promises of Marx and Habermas on ecological crisis. As a way forward, an ecocentric perspective is introduced, one that\ud draws upon an ecologically informed philosophy of internal relatedness to narrow the gap between ‘good news’ environmental disclosures and actual commitment to\ud environmental protection. The paper ends with some limitations of ecocentrism, followed by discussion and conclusion

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

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