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The Dynamics of Management Accounting Change in the Jordanian Customs Organization as Influenced by NPM Reforms: Institutional Pressures

ALSHARARI, NIZAR,MOHAMMAD,HUSSEIN (2013) The Dynamics of Management Accounting Change in the Jordanian Customs Organization as Influenced by NPM Reforms: Institutional Pressures. Doctoral thesis, Durham University.

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Main Purpose: This study aims to explain the processes of management accounting change in the Jordanian Customs Organization (JCO) as well as in the Jordanian public sector within its socio-economic contexts, as influenced by NPM ideas and institutional pressures. It focuses on the regulative way in which new budgeting systems together with the managing-for-results approach were implemented throughout three levels of institutional analysis: political and economic level, organizational field level and organizational level. It also highlights the interaction process between these three levels from one side, and between management accounting and organizational change from another side.
Design/methodology/approach: The study presents the results of an interpretive case-study (JCO) in the public sector. It adopts six steps of qualitative research design and uses triangulation of data collection methods including interviews, observations, and documents and archival records. It is also inspired by a contextual framework (Pettigrew 1987), since it has a holistic view that comprises different perspectives. Particularly, it draws on theoretical integration by synthesizing three recent approaches, respectively: Dillard et al’s (2004) framework inspired NIS for external processes and pressures; Burns and Scapens' (2000) framework inspired OIE for internal processes of change; and Hardy's (1996) framework inspired power and politics mobilization.
Key Findings: The study recognizes that management accounting change was carried out in the 'from-top-to-bottom' level of institutional analysis, which confirms the 'path-dependent' and evolutionary nature of the change. It confirms the evidence that other factors, beyond economic factors, may also play an influential role in the implementation of management accounting change. It also concludes that there was a radical change of management accounting systems in the JCO case-study, which was not only a decorative innovation in management accounting but was also represented in the working practices. The study also confirms that management accounting is not a static phenomenon but one that changes over time to reflect new systems and practices. Management accounting change is a part of organizational change; hence management accounting rules and routines are part and parcel of organizational rules and routines.
Research implications: The study has important implications for the ways in which change dynamics can emerge, diffuse and be implemented at three levels of institutional analysis. It provides a new contextual framework to study these dynamics based on an intensive and holistic view of an interpretive case-study in accordance with qualitative research-based 'Convincingness Criteria'. It also explains the interaction between the 'external' origins and 'internal' accounts, which identified that management accounting is both shaped by, and shaping, wider socio-economic and political processes. This broad sensitivity to the nature of management accounting has important implications for the ways of studying management accounting change. For example, changes in the political and economic level, particularly with respect to the introduction of the National Agenda, have resulted in changes in structures and systems at the organizational level, particularly regarding budgeting systems.
Originality/value: The study contributes to both MA literature and institutional theory by providing further understanding and 'thick explanation' of the dynamics of management accounting change in the Jordanian public sector: i.e. explaining the implications of the contextual framework for studying management accounting change; overcoming some of the limitations of NIS and OIE; and clarifying the necessity for bridge-building between the institutional theories to expand their level of analysis.

Item Type:Thesis (Doctoral)
Award:Doctor of Philosophy
Keywords:Management Accounting Change; Organizational Change; NPM; Managing for Results Approach; Institutional Theory; and Contextual Framework.
Faculty and Department:Faculty of Social Sciences and Health > Economics, Finance and Business, School of
Thesis Date:2013
Copyright:Copyright of this thesis is held by the author
Deposited On:10 Apr 2013 09:22

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