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Global remedies for local needs Corporate governance and public sector reforms in Fiji

Global remedies for local needs Corporate governance and public sector reforms in Fiji Purpose – This paper aims to extend the literature on public sector reforms in less‐developed countries in the Pacific. It seeks to examine the roles of accounting and control systems in the reforming of two public sector organisations in Fiji: a process that was demanded by international financial agencies. The impacts of the reforms on the local population are also considered. Design/methodology/approach – The case study method is employed. The empirical evidence is interpreted using Laughlin's, and Greenwood and Hinings's frameworks. The empirics are used to flesh out the skeletal model with specific cultural and political issues particular to Fiji. Findings – Empirical evidence from two public sector organisations in Fiji that underwent structural reforms is used to illustrate the difficulties of transformation; and how the Fijian people's needs were not met for the purpose for which the organisations were established. Research limitations/implications – Although this study is limited to two public sector enterprises in Fiji, it provides valuable insights into one country's public sector enterprises, and offers a platform for similar studies in other countries. Practical implications – The case studies show the limitations of the introduction of private sector managerialism into state‐sector organisations. There are implications for state sector organisations in Fiji and elsewhere in the Pacific. Originality/value – The paper adds to the literature of developing countries. There are cultural and political influences specific to Fiji that trigger resistance to change from public service values to commercial business norms. Such cultural and political influences may not be so pertinent in western industrialised countries. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Pacific Accounting Review Emerald Publishing

Global remedies for local needs Corporate governance and public sector reforms in Fiji

Pacific Accounting Review , Volume 21 (3): 26 – Nov 20, 2009

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References (91)

Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
0114-0582
DOI
10.1108/01140580911012502
Publisher site
See Article on Publisher Site

Abstract

Purpose – This paper aims to extend the literature on public sector reforms in less‐developed countries in the Pacific. It seeks to examine the roles of accounting and control systems in the reforming of two public sector organisations in Fiji: a process that was demanded by international financial agencies. The impacts of the reforms on the local population are also considered. Design/methodology/approach – The case study method is employed. The empirical evidence is interpreted using Laughlin's, and Greenwood and Hinings's frameworks. The empirics are used to flesh out the skeletal model with specific cultural and political issues particular to Fiji. Findings – Empirical evidence from two public sector organisations in Fiji that underwent structural reforms is used to illustrate the difficulties of transformation; and how the Fijian people's needs were not met for the purpose for which the organisations were established. Research limitations/implications – Although this study is limited to two public sector enterprises in Fiji, it provides valuable insights into one country's public sector enterprises, and offers a platform for similar studies in other countries. Practical implications – The case studies show the limitations of the introduction of private sector managerialism into state‐sector organisations. There are implications for state sector organisations in Fiji and elsewhere in the Pacific. Originality/value – The paper adds to the literature of developing countries. There are cultural and political influences specific to Fiji that trigger resistance to change from public service values to commercial business norms. Such cultural and political influences may not be so pertinent in western industrialised countries.

Journal

Pacific Accounting ReviewEmerald Publishing

Published: Nov 20, 2009

Keywords: Public sector reform; Public administration; International financial institutions; Fiji

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