Ruvendra Nandan

Accounting for economic development in the context of post-colonialism: the Fijian experience

This paper presents a study of change in the operations and accounting practices within the Fijian Development Bank (FDB). These changes in practices cannot be understood outside the complex historically constituted contradictions and related tensions in Fijian society. The Bank is faced with the (impossible) task of reconciling a history of colonisation and racial discrimination with the forces of globalisation and drive for economic development. The establishment of profit-centres at Branch level and insistence on profit-driven, commercialised loan and repayment policies contrast with the communal culture of its indigenous people. The contradictions and tensions outside the Bank are evident within. The analysis attempts to make explicit the socio-historic specificity of the contradictions and raises questions about the meaning of development and the nature of development banks.

Giving institutional theory a critical edge: a study of systems change in a Fijian housing authority

The paper presents a case study of accounting change in a public sector organisation: the Housing Authority of Fiji (HAF). It draws on institutional theory. Institutional theories view organisational functioning (including accounting) as apart of a wider set of social/institutional practices. The typical isomorphic tendencies of globalising influences on public sector organisations are evidenced at the HAF. Following the advice of Laughlin (1987), a critical dimension is introduced to fully grasp the interconnection between the technical and social aspects of practices. The accounting and managerial control practices adopted seem to contradict the original purpose of the housing authority. Tracing the practices to their social and historical roots helps to understand and critique the functioning of the systems in the organisation studied.

Organisational change and innovation in small accounting practices: evidence from the field

Purpose – The purpose of this paper is to explore the nature of context specific issues and challenges facing small accounting practices (SAPs) in Australian regional and rural centres. It is argued that these firms face a dynamic and continuously changing environment which requires strategic responses on the part of SAP owners. The paper explores how SAPs accommodate and respond to their contextual environment, and in turn, shape that environment.Design/methodology/approach – This paper adopts a qualitative case study research approach involving the review and analysis of the prior literature and relevant archival documents, and semi‐structured interviews with the key SAP owner/managers.Findings – The findings suggest that SAPs adopt innovative strategies and structures. The SAPs in this study were generally found to be resilient and dynamic in responding to the changes in their contextual environment. Significant differences between SAPs were also found, particularly on how they addressed contextual unc...