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.

Managing projects in fast track:a case of public sector organisation in India

Completing projects faster than the normal duration is always a challenge to the management of any project, as it often demands many paradigm shifts. Opportunities of globalization, competition from private sectors and multinationals force the management of public sector organizations in the Indian petroleum sector to take various aggressive strategies to maintain their profitability. Constructing infrastructure for handling petroleum products is one of them. Moreover, these projects are required to be completed in faster duration compared to normal schedules to remain competitive, to get faster return on investment, and to give longer project life. However, using conventional tools and techniques of project management, it is impossible to handle the problem of reducing the project duration from a normal period. This study proposes the use of concurrent engineering in managing projects for radically reducing project duration. The phases of the project are accomplished concurrently/simultaneously instead of in a series. The complexities that arise in managing projects are tackled through restructuring project organization, improving management commitment, strengthening project-planning activities, ensuring project quality, managing project risk objectively and integrating project activities through management information systems. These would not only ensure completion of projects in fast track, but also improve project effectiveness in terms of quality, cost effectiveness, team building, etc. and in turn overall productivity of the project organization would improve.

Local cross-sector partnerships tackling the challenges collaboratively

We focus in this article on the challenges local governmental (municipal) and third-sector (nonprofit) organizations face when they seek to work collaboratively or in partnership. We build on the findings of an action research project to draw out the practical implications of cross-sector working for the organizations involved. We describe jointly agreed suggestions for tackling the challenges that emerged when third-sector organizations and local governmental agencies themselves worked collaboratively in a search for mutually acceptable solutions. Finally, we draw out learning points on cross-sector working for practitioners, policymakers, and researchers. © 2011 Wiley Periodicals, Inc.

Living positive: Life in community among Puerto Rican men living with HIV in Boston

Negative experiences of stigmatization, discrimination, and rejection are common among people living with HIV in the United States, and particularly when they are also members of a minority group. Some three decades after the first cases of AIDS were identified, people infected with HIV continue to be perceived and characterized negatively. While an HIV/AIDS diagnosis is typically associated with negativity, this study investigates the extent to which collective experiences among HIV-positive people result in healthy responses and positive social adjustment. This study is focused on the ways in which HIV-positive Puerto Rican men in Boston live positive despite being diagnosed with HIV. Rather than wrapping themselves in the social stigma of HIV and the isolation that entails, they participate in processes that affirm themselves and their peers. In so doing, they help generate both healthy and meaningful lives for themselves and others. The study examines the process in which Puerto Rican men living with HIV in Boston participate, promote, and reaffirm an HIV community, la comunidad, as a social entity with a unique culture and identity. This study also investigates how this community influences, supports, and encourages the adoption of positive transformations for living long term with HIV. On the basis of nine months of field research, this qualitative study employed both focus groups and interviews with fifty HIV-positive Puerto Rican men in Boston. These men were recruited, using convenience sampling, from different community-based organizations (CBOs) that provide HIV/AIDS services in Boston. The study finds that HIV-positive Puerto Rican men in Boston build community, not in response to social exclusion, but built on shared positive practices and strategies for living healthy with HIV. These men come together to negotiate and form a unique cultural community expressed in norms, beliefs, and practices that, although centered on HIV, are designed for living healthy. These expressions reaffirm a sense of community in everyday settings and transform the lives of these men with positive behaviors and healthy lifestyles. The findings reveal that this transformation takes place in the context of a community, with the support, encouragement, and at times, policing of others. La comunidad is where the lives of these men are transformed as they learn, adopt, and experience living positive with HIV.

The role of neighborhood organizations in the production of gentrifiable urban space: The case of Wynwood, Miami's Puerto Rican barrio

Partnerships between government and community-based actors and organizations are considered the hallmark of contemporary governance arrangements for the revitalization and gentrification of economically distressed, inner city areas. This dissertation uses historical, narrative analysis and ethnographic methods to examine the formation, evolution and operation of community-based governance partnerships in the production of gentrifiable urban space in the Wynwood neighborhood of Miami, FL between 1970 and 2010. This research is based on more than four years of participant observation, 60 in-depth interviews with respondents recruited through a purposive snowball sample, review of secondary and archival sources, and descriptive, statistical and GIS analysis. This study examines how different organizations formed in the neighborhood since the 1970s have facilitated the recent gentrification of Wynwood. It reveals specifically how partnerships between neighborhood-based government agencies, nonprofit organizations and real estate developers were constructed to be exclusionary and lead to inequitable economic development outcomes for Wynwood residents. The key factors conditioning these inequalities include both the rationalities of action of the organizations involved and the historical contexts in which their leaders’ thinking and actions were shaped. The historical contexts included the ethnic politics of organizational funding in the 1970s and the “entrepreneurial” turn of community-based economic development and Miami urban politics since the 1980s. Over time neighborhood organizations adopted highly pragmatic rationalities and repertoires of action. By the 2000s when Wynwood experienced unprecedented investment and redevelopment, the pragmatism of community-based organizations led them to become junior partners in governance arrangements and neighborhood activists were unable to directly challenge the inequitable processes and outcomes of gentrification.

Municipal accountability: Should regulations similar to the Sarbanes -Oxley Act apply to the local sector?

As America moved into the 2lst century financial scandals associated with large publicly traded corporations brought widespread concern about the reliability of financial reporting. In response the U.S. Congress adopted the Sarbanes-Oxley Act of 2002 (SOX). Undergirding SOX was the belief that improvements in the reliability of an organization's financial disclosures would lead to increased trust in the issuing organization. While SOX is aimed at publicly traded private sector organizations, the value of adopting SOX-like practices in the public and the nonprofit sectors have been recognized. Although SOX-like auditing practices have not at the time of this research become part of the auditing regime for municipalities, the results of this research provide a baseline "read" of municipal finance officers' perceptions of the value and obstacles associated with adoption of two major components of SOX: Principal Officer(s) Certification (POC) and the Independent Audit Committee (IAC) requirements. The author mailed surveys to all finance officers of municipalities in Florida and Ohio with populations of 10,000 or greater which did not contract out the operation of their finance departments. Post-survey "elite" interviews were conducted in an effort to obtain a deeper understanding of revealed issues and contradictions found in the analysis of the results of the mails survey. The findings suggest municipal finance officers are willing to adopt POC but have reservations about implementing IAC. With both POC and IAC the respondents appeared to consider intangible, non-pecuniary consequences as much or more than tangible, pecuniary consequences. Consistent with prior research, attitudes regarding POC and IAC were found to be unrelated to prior adoptive behavior, or personal and organizational demographic variables. Although accounting and auditing are inexorably intertwined, views of the recently implemented GASB 34 reporting model were found to be unrelated to the willingness to adopt POC or IAC. Findings dovetail with current discourse in public sector accounting suggesting local finance professionals may see benefits—both tangible and intangible—to some but not all accounting practices adopted in the private sector. This is consistent with the commonly accepted belief that public sector accounting maintains fundamental differences from its private counterpart.

Heatwave planning: the role of the community in co-producing resilience

Drawing on a thematic analysis of relevant policy documents, the aim of this paper is to comment on an apparent disconnect between two associated contemporary UK policy areas: planning for heatwaves and community resilience. Regional and national policy documents that plan for heatwaves in the UK tend to focus on institutional emergency responses and infrastructure development. In these documents, although communities are mentioned, they are understood as passive recipients of resilience that is provided by active institutions. Meanwhile, contemporary discussion about community resilience highlights the potential for involving communities in planning for and responding to emergencies (although the concept is also the subject of critique). Within this context, the paper proposes that – through engagement with the ‘community resilience’ policy agenda and its critique – effort should be made to articulate and realise greater participation by individuals, and voluntary and community sector groups in heatwave preparation, planning and response.

A representação social do papel de gestores em organizações não governamentais

The discussions concerning the absence of a management model appropriate to the peculiarities of third sector organizations have not been impeditive to their emphasized expansion in the last decades. In the attempt of understanding this phenomenon from the perspective of those who manage social organizations, this work based on the theory of social representations to understand the notion that organization managers of the third sector - based in Fortaleza CE - have of the part that they play and how this notion influences the direction of their activities. Social representations of managers of four different categories of non-governmental organizations have been investigated, each category composed of two unities. The categories researched were: social integration through art and education, prevention and treatment of alcohol and drug abuse, children s health assistance and community action. By using Doise s Societal Approach, the role of social managers translated in intraindividual, interindividual and situational processes of their actions, has been analysed within the social representations, focusing on beliefs, values, symbols and stories that give meaning to the existence of non-governmental organizations. Analysis and discussion of data displayed the existence of diversity in the understanding of managers within their practice, in other words, the management profile is also its own manager s. The branch where an organization acts is also preponderant in the shaping of a management style. It could be deduced, from to the organizations researched, that professional formation and the manager s social insertion mainly, are determinative factors in the outlining of a management model of its own. It was concluded that, due to heterogeneity of interests and action segments, there is no systematic process for social management among organizations. Management styles are supported by their director s own perception of achievement, who model organizations according to their contingencies

A representação social do papel de gestores em organizações não governamentais

The discussions concerning the absence of a management model appropriate to the peculiarities of third sector organizations have not been impeditive to their emphasized expansion in the last decades. In the attempt of understanding this phenomenon from the perspective of those who manage social organizations, this work based on the theory of social representations to understand the notion that organization managers of the third sector - based in Fortaleza CE - have of the part that they play and how this notion influences the direction of their activities. Social representations of managers of four different categories of non-governmental organizations have been investigated, each category composed of two unities. The categories researched were: social integration through art and education, prevention and treatment of alcohol and drug abuse, children s health assistance and community action. By using Doise s Societal Approach, the role of social managers translated in intraindividual, interindividual and situational processes of their actions, has been analysed within the social representations, focusing on beliefs, values, symbols and stories that give meaning to the existence of non-governmental organizations. Analysis and discussion of data displayed the existence of diversity in the understanding of managers within their practice, in other words, the management profile is also its own manager s. The branch where an organization acts is also preponderant in the shaping of a management style. It could be deduced, from to the organizations researched, that professional formation and the manager s social insertion mainly, are determinative factors in the outlining of a management model of its own. It was concluded that, due to heterogeneity of interests and action segments, there is no systematic process for social management among organizations. Management styles are supported by their director s own perception of achievement, who model organizations according to their contingencies

The murky waters of neoliberal marketization and commodification on the education of adults in the United States

We approach marketization and commodification of adult education from multiple lenses including our personal narratives and neoliberalism juxtaposed against the educational philosophy of the Progressive Period. We argue that adult education occurs in many arenas including the public spaces found in social movements, community-based organizations, and government sponsored programs designed to engage and give voice to all citizens toward building a stronger civil society. We conclude that only when adult education is viewed from the university lens, where it focuses on the individual and not the public good, does it succumb to neoliberal forces. (DIPF/Orig.)

Knowledge management for ERP success

The business value of Enterprise Resource Planning (ERP) systems and in general large software implementations has been extensively debated in both popular press and academic literature for over three decades. Despite the positive motives for adoption, various organizations have reported negative impacts from these large investments. This ‘disconnect’ between large IS investments and firms’ organizational performance may be attributable to the economic transition from an era of competitive advantage based on information to one that is based on Knowledge. This paper discusses the initial findings of a two-phased study that focuses on empirically assessing the impact of knowledge management on the success of Enterprise Resource Planning systems. The research study uses information gathered from twenty-seven public sector organizations in Queensland, Australia. Validation of the a priori model constructs through factor analysis identified two dimensions of knowledge management. Further analysis assessed the comparative differences in perceptions of knowledge management in ERP, across four employment cohorts.

Editorial

This special issue of the Journal of Community, Citizen’s and Third Sector Media and Communication (3CMedia) is based on selected presentations given at the 5th annual Making Links conference, held at The University of Melbourne from 11th to 13th November, 2008. Making Links (see also www.makinglinks.org.au) is a conference that seeks to engage interested people, organisations and groups working at the intersection of social action and information technology, including community workers, educators, trainers, not-for-profit organisations, people who work with marginalised groups, activists and researchers. One of the program streams at this conference was dedicated to the practice of digital storytelling (Lambert, 2002; Hartley & McWilliam, 2009).

Social innovation to solve homelessness : wicked solutions for wicked problems

Homelessness is a complex problem that manifests in all societies. This intractable and ‘wicked’ issue resists single-agency solutions and its resolution and requires a large, on-going investment of financial and professional resources that few organisations can sustain. This paper adopts a social innovation framework to examine government and community sector responses to homelessness. While recent evaluations and policy prescriptions have suggested better integrated and more co-ordinated service delivery models for addressing homelessness, there is little understanding of the innovation framework in which alternative service system paradigms emerge. A framework that identifies/distils and explains different innovation levels is put forward. The framework highlights that while government may lead strategic level innovations, community organisations are active in developing innovation at the service and client level. Moreover, community organisations may be unaware of the innovative capacity that resides in their creative responses to resolving social crisis and marginalisation through being without shelter.

Developing a conceptual framework of strategic entrepreneurship

Purpose: This paper aims to examine the integration of entrepreneurship and strategy to develop a conceptual framework of strategic entrepreneurship. The framework is developed through an analysis of theory and refined through an examination of practice. Design/methodology/approach: This framework is considered in the context of potentially entrepreneurial and strategic activity undertaken by 12 of the 17 state-owned enterprises (SOEs) operating in New Zealand in 2006-2007. Based on a review of documents, observation, and interviews with SOE executives, cases of 12 SOE activities were analysed to compare and contrast strategic entrepreneurship in practice. Findings: The findings reveal distinct elements within the four activities classified as strategic entrepreneurship, activities, such as leveraging from core skills and resources from a strategic perspective, and innovation from an entrepreneurial perspective. Originality/value: This study is one of the first to examine the nature of strategic entrepreneurship in practice and the associated financial returns.