Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.620750
Title: Understanding paradoxes contradictions and agency in financial management change : a case study of a chinese local government agency
Author: Yang , ChunLei
Awarding Body: University of Manchester
Current Institution: University of Manchester
Date of Award: 2006
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Abstract:
The Public Finance Framework (PFF) has been one of China's most important reforms since 2000. Its main purpose, by policy design, is to replace the old state finance regime with one that stresses public accountability and transparency. This thesis explores the background, the content and the implementation of the PFF reform in relation to the broader context of China as an emerging and dynamic society. Special attention is given to the tensions and paradoxes that accompanied the reform process. This thesis argues that social transformation in China has been accompanied by consequences that present both the policy makers and leaders of the operational units with practical dilemmas. Starting from an analysis of central government policy, this thesis goes on to uncover the everyday life of local government departmental management through an in-depth case study of the practical implementation of PFF reform. This thesis constructs a theory of praxis, which builds on a critical analysis of traditional institutional perspectives in order to provide a more comprehensive understanding of the paradoxes, contradictions and agency associated with process of organisational and financial management change. The case study, in particular, provides a valuable illustration of how top management can benefit from properly identifying and actively exploiting tensions that are both internal and external to the organisation and thereby generate creative solutions to managerial issues at the local level. Overall, the thesis raises a range of important methodological, practical and theoretical issues relevant to the future study of management accounting change in a variety of national and international contexts.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.620750  DOI: Not available
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