Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.594471
Title: Management change in government : critical factors in the implementation of accounting change in a public sector organisation
Author: Aldarmaki, Hamad Ahmed
Awarding Body: Manchester Metropolitan University
Current Institution: Manchester Metropolitan University
Date of Award: 2013
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Abstract:
The field of research related to management accounting change is in need of more investigation, especially regarding the introduction and implementation of accounting systems in both the private and public sectors. Also, there are different factors that influence the introduction and implementation of those systems by facilitating or impeding such change. This research attempts to respond to the call from the literature that there is a need for further investigation in order to enhance the understanding of why such organisations become subject to management accounting change and how organisations respond to this accounting change, especially in the public sector. Moreover, this research focuses on exploring the critical factors that are located in the three institutional levels mentioned in the Dillard model (2004): the economic and political level, organisational field level and organisational level. In addition, the research investigates the relationships between these levels, including relationships between the factors, by means of a case study that focuses on Abu Dhabi Police who witnessed the national strategic change, including accounting change, led by the Abu Dhabi Government in 2007. This research uses a qualitative methodology and implements both interview and document analysis methods in order to enrich the level of understanding of the accounting change in the Abu Dhabi Police organisation. The findings present evidence regarding the critical factors at each level and the effects of those factors on the accounting change in a public sector organisation. The economic and political level comprised power, structure, leadership, culture, change agency, resources and accounting systems. Also, the critical factor explored at organisational field level was partnership culture. Moreover, at organisational level there were ten critical factors considered for investigation in the present study: power, structure, leadership, communication, accounting systems, training, internal policy, resources, politics and culture. In addition, the research explains the nature of the relationship and the types of influences between Abu Dhabi Executive Council and Abu Dhabi Police. On the basis of these results, the in-depth understanding of these factors and their impact offers a contribution to the successful introduction and implementation of management accounting systems in the public sector, especially in the Middle East and the United Arab Emirates.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.594471  DOI: Not available
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