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Accounting for managing change in the public sector: a case examining issues of organisational and social accountability and employee resistance

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posted on 2005-01-01, 00:00 authored by J Moll, Z Hoque
This article focuses on organizational and social accountability reforms and employee behaviour in an Australian local authority. Using the institutional theory and behavioural literatures, it sought to understand how recent local government reforms in Australia influenced a local city council authority to restructure its internal practices, which in turn caused employees' motivational and morale problems. Our findings suggest that the organization implemented two management control designs: (1) accural-based budgeting; and (2) the Balanced Scorecard type performance management system in order to appear modern, rational, and legitimate. The findings suggest that when employee behavioral issues are not addressed adequately changes tot he internal practices of an organization may have far reaching impact on its employees, which in turn may foster a strong employee resistance and de-motivation. Several social, organizational and behavioral issues are generated for policy makers and practitioners.

History

Series

School Working Paper - Series 2005 ; SWP 2005/08

Pagination

1 - 22

Publisher

Deakin University, School of Accounting, Economics and Finance

Place of publication

Geelong, Vic.

Language

eng

Notes

School working paper (Deakin University. School of Accounting, Economics and Finance) ; 2005/08 This article focuses on organizational and social accountability reforms and employee behaviour in an Australian local authority. Using the institutional theory and behavioural literatures, it sought to understand how recent local government reforms in Australia influenced a local city council authority to restructure its internal practices, which in turn caused employees' motivational and morale problems. Our findings suggest that the organization implemented two management control designs: (1) accural-based budgeting; and (2) the Balanced Scorecard type performance management system in order to appear modern, rational, and legitimate. The findings suggest that when employee behavioral issues are not addressed adequately changes tot he internal practices of an organization may have far reaching impact on its employees, which in turn may foster a strong employee resistance and de-motivation. Several social, organizational and behavioral issues are generated for policy makers and practitioners.

Publication classification

CN.1 Other journal article

Copyright notice

2005, The Authors

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