An institutional perspective on management accounting change in the public sector : a case study from Canada

This thesis reports on a four-year field study conducted at the Saskatchewan regional office of the Department of Indian Affairs and Northern Development, a large department of the Government of Canada. Over the course of the study, a sweeping government-wide accounting reform took place entitled the Financial Information Strategy. An ethnographic study was conducted that documented the management accounting processes in place at the regional office prior to the Financial Information Strategy reform, the organization’s adoption of the new accounting system associated with this initiative, and the state of the organization’s management accounting system once the implementation was complete. This research, therefore, captures in detail a management accounting change process in a public sector organization. This study employs an interpretive perspective and draws on institution theory as a theoretical framework. The concept of loose coupling and insights from the literature on professions were also employed in the explanation-building process for the case. This research contributes to institution theory and the study of management accounting change by recognizing conflicting institutional forces at the organizational level. An existing Old Institutional Economics-based conceptual framework for management accounting change is advanced and improved upon through the development of a new conceptual framework that incorporates the influence of wider institutional forces, the concepts of open and closed organizational systems and loose coupling, and the recognition of varying rates of change and institutionalization of organizational activity sets. Our understanding of loose coupling is enhanced by the interpretation of institutional influences developed in this study as is the role of professionalization as a normative influence in public sector organizations.

Palaeozoic volcanogenic mineral deposits at Parys Mountain, Avoca, and S.E. Canada: a comparative study. Available in 2 volumes.

The sulphide mineralisation at Avoca and Parys Mountain is intimately related to volcanism and is of volcanogenic sedimentary type. The associated volcanics are predominantly pyroclastics of rhyodacitic composition and of Upper Ordovician age. They were erupted from discrete small volcanic centres, products of single local volcanic events, whose spatial distribution was related to fractures in the sialic basement of the paratectonic Caledonides of the British Isles. These fractures resulted in linear controls on volcanic, plutonic and tectonic features; they are the result of predominantly strikeslip stresses generated in this part of the European plate during closure of the Iapetus ocean. The mineralisation, predominantly pyritic, consists of a siliceous footwall zone containing bedded and cross-cutting sulphides and an overlying non-siliceous zone of bedded sulphides which may show vertical zoning of metal ratios. The sulphides are associated with chert and iron formation and have been affected by slumping. Mineralisation developed near the vents during intense fumarolic activity accompanying strong volcanism; at Parys Mountain, fumarolic activity commenced prior to, and continued after, the rnain volcanic event. Comparison with similar deposits in Newfoundland and at Bathurst, in the Canadian Appalachians, shows that mineralisation can be associated with any discrete pulse of acid magmatism in shallow subaqueous conditions. Local features of the sulphides and associated sediments are similar, although in more distal deposits (with respect to a volcanic centre) footwall alteration and mineralisation are less well developed. The nature of the basement and the presence or absence of earlier volcanics are not critical, although establishment of a local tensional regime at the time of ore formation may be important. The volcanics hosting mineralisation are rhyodacitic pyroclastics, generally related to a small centre and representing a single episode of volcanism.

Volcanogenic mineralisation in the limestone lake area, Saskatchewan, Canada

This thesis describes the geology, geochemistry and mineralogy of a Lower Proterozoic, metamorphosed volcanogenic Cu-Zn deposit, situated at the western end of the Flin Flon greenstone belt. Stratabound copper mineralisation occurs in silicified and chloritoid-bearing alteration assemblages within felsic tuffs and is mantled by thin (< 3m) high-grade sphalerite layers. Mineralisation is underlain by garnet-hornblende bearing Lower Iron Formation (LIF), and overlain by garnet-grunerite bearing Upper Iron Formation (UIF). Distinctive trace element trends, involving Ti and Zr, in mineralised and footwall felsic tuffs are interpreted to have formed by fractionation associated with a high-level magma chamber in a caldera-type environment. Discrimination diagrams for basaltic rocks are interpreted to indicate their formation in an environment similar to that of recent, primitive, tholeiitic island arcs. Microprobe studies of key mineral phases demonstrate large and small scale chemical variations in silicate phases related to primary lithological, rather than metamorphic, controls. LIF is characterised by alumino-ferro-tschermakite and relatively Mn-poor, Ca-rich garnets, whereas UIF contains manganoan grunerite and Mn-rich garnets. Metamorphic mineral reactions are considered and possible precursor assemblages identified for garnet-, and chloritoid-bearing rocks. Chloritoid-bearing rocks are interpreted as the metamorphosed equivalents of iron-rich feeder zones formed near the surface. The iron-formations are thought to represent iron-rich sediments formed on the sea floor formed from the venting of the ore fluids. Consideration of various mineral assemblages leads to an estimate for peak metamorphic conditions of 450-500oC and > 4Kb total pressure. Comparisons with other volcanogenic deposits indicate affinities with deposits of `Mattabi-type' from the Archean of Ontario. An extrapolation of the main conclusions of the thesis to adjacent areas points to the presence of a number of geologically similar localities with potential for mineralisation.

At work ... but are we really working:development, extension and validation of presenteeism within Indian call centre context

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