Umesh Sharma

TQM implementation in a public sector entity in Fiji

In recent years, many companies have adopted the total quality management (TQM) philosophy for achieving organizational excellence. The paper reports on the findings of a case study concerned with appraising TQM practices in the Housing Authority of Fiji (HA). The HA has been set up to provide affordable shelter and mortgage finance for low and middle‐income earners in Fiji. Data collected suggest that following the global trend, as well as being consistent with the government’s recent public sector reform policy, TQM systems at the HA made the organization more effective and efficient. The organization was preparing itself to be corporatized. The case study reinforces previous claims that suggest that an organization may adopt a TQM strategy to promote both “institutional” and “quality” cultures.

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 Laughlins, and Greenwood and Hiningss 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 peoples needs were not met for the purpose for which the organisations were established.Research limitations/implications – Although this study is limited to two public secto...

Public sector reform, global trends vs. local needs: the case of a state rental organisation in Fiji

Purpose – This paper examines the public sector reforms in Fiji and the introduction of market‐oriented practices in the Public Rental Board (PRB). The tensions between profit seeking and provision of public service are explicated. Design/methodology/approach – The case study method is employed. The empirical evidence is interpreted using new institutional sociology as well as the technical rational perspective. Findings – The PRB implemented private sector business techniques such as economic rents, sale of state houses, and performance measurement in the form of the balanced scorecard. Such a businesslike approach was demanded by financial institutions such as the World Bank. In return for lending money, international financiers expect a more efficient, wealth producing economy. However, global trends in the form of imposed restructuring of the public sector do not necessarily meet local needs. Tensions are created between the mission and performance of the state rental organization charged with providing accommodation for the less fortunate in Fiji. Research limitations/implications – Institutional theory may be helpful in explaining the introduction of private sector practices into the public sector. The technical rational explanations in terms of achieving greater economy and efficiency need to be considered in relation to institutional factors and the mission of state organizations. Practical implications – The case study illustrates the limitations of the introduction of private sector techniques of managerialism into one state sector organization. There are implications for other state sector organizations in Fiji and elsewhere. Originality value – The paper improves understanding of the rationales for public sector reform especially in developing countries. The reforms can be understood from a technical rational perspective, but may need also to be understood in terms of external institutional influences.

New public management and accounting in a Fiji telecommunications company

The aim of this article is to investigate tension between the implementation of new public management and associated accounting technologies in the Fiji telecommunication sector and the indigenous Fijian culture and political structure. In doing so, the article contrasts the economic-based reforms of the telecommunications sector (from 1990), with the traditional social relations that were exercised post-independence (1970 onwards). This research aim is achieved by focusing on archival documents and interviews with those involved in Fiji telecommunications. We illustrate how the use of new public management concepts replaced traditional social relations with the disciplinary technologies of modern capitalism but were also altered as a result of these social relations. In the Fiji Telecommunications company, the cultural conflicts and political influences led to the new public management process being resisted and modified to reduce the tension between economic and social relations.

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.

Accountants as institutional entrepreneurs: changing routines in a telecommunications company

Purpose - – The purpose of this paper is to explicate the role of institutional entrepreneurs who use accounting technology to accomplish change within a privatised telecommunications company. Design/methodology - – The case study method is adopted. The authors draw on recent extension to institutional theory that gives greater emphasis to agency including concepts such as embeddedness, institutional entrepreneurs and institutional contradiction. Findings - – As part of the consequences of new public management reforms, we illustrate how institutional entrepreneurs de-established an older state-run bureaucratic and engineering-based routine and replaced it with a business- and accounting-based routine. Eventually, new accounting routines were reproduced and taken for granted by telecommunications management and employees. Research Limitations/implications - – As this study is limited to a single case study, no generalisation except to theory can be made. There are implications for privatisation of state sector organisations both locally and internationally. Originality/value - – The paper makes a contribution to elaborating the role of institutional entrepreneurs as agents of change towards privatisation and how accounting was used as a technology of change.

Students’ perceptions of education for sustainable development in the accounting and business curriculum at a business school in New Zealand

Purpose - – The purpose of this paper is to explore students’ perceptions and understandings of, and attitudes towards, education for sustainable development (ESD) at Delta Business School (DBS) in New Zealand[1]. The aim is to extend the limited literature on students’ perceptions of ESD within an accounting and business curriculum. Design/methodology/approach - – To ascertain the students’ evaluations of their ESD, a survey was administered to 60 accounting and business students at DBS. The survey data were supplemented with interview evidence from 20 of the 60 students to obtain a deeper understanding of the students’ evaluations. Findings - – A majority of the students perceive ESD as a “good thing.” Students were supportive of the sustainable business learning experience offered at DBS. The results suggest that students’ knowledge of sustainable business practices improved significantly from their studies. Practical implications - – The paper should assist education providers to assess how students perceive ESD. This may help bring about changes, to improve the teaching of sustainable development. Universities can be the main providers of ESD, but other educational providers such as the professional accounting bodies will also need to manage the development of ongoing education processes. Most students at DBS believe they are obtaining a good understanding of the concept of sustainability. Originality/value - – There is a shortage of research concerning how students perceive sustainable development education. This paper contributes to the discussion of what to incorporate in sustainable education programmes, to help students properly to understand sustainable development. We believe accounting and business education should develop graduates into broad-minded thinkers with a capacity for independent and critical thought. This will prepare them for future leadership roles.

Voluntary disclosure in the annual reports of Fijian companies

This paper investigates voluntary disclosure of information by listed companies in Fiji. The paper aims to extend the literature on voluntary disclosure of information in a developing country context. The empirical data was gathered from the years 1999 onwards to give a longitudinal account of voluntary disclosure. The paper is informed by legitimacy theory. Data were gathered from the annual reports of 15 companies listed on the South Pacific Stock Exchange in Fiji. We find that the levels of voluntary disclosure in Fijian listed companies are low and do not support the assumptions of legitimacy theory. The outright adoption of International Accounting Standards by Fijian public limited companies does not engender in adequate disclosure of information on a voluntary basis. This paper extends the disclosure practice literature in developing countries by examining the voluntary practice by listed Fiji companies. It adds to our understanding of voluntary disclosure and therefore represents addition to, and extension of the international literature engaged in efforts to interpret the motives of such disclosure.

Intellectual Capital Disclosure in Chinese and Indian Information Technology Companies: A Comparative Analysis

Purpose: The purpose of this paper is to examine the extent and quality of voluntary intellectual capital disclosures by information technology companies of China and India.Research Design/Methodology: The research method adopted for this study is content analysis. The research is limited to the intellectual capital information disclosed in companies’ annual report. The sample for this research is based on 20 information technology (IT) companies listed by market captalisation listed on Shenzhen or Shanghai stock exchange market, and the largest 20 companies listed on Indian stock market.Findings: Indian IT companies tends to perform better than Chinese IT companies in extent and quality of disclosures. The extent of disclosure of both countries is at a relatively high level. The most frequently reported disclosure category in India is external capital, while the least one is human capital. In China, external capital is the most frequently disclosed category, while the internal capital is the least one.Limitations/Implications: The sample size of the study is relatively small. Future research can expand on the sample size to get an overview of the intellectual capital disclosure, and conduct a longitudinal study to capture the trend of reporting practices.Originality: Previous studies of intellectual capital (IC) disclosure have covered little on the relationship between market capitalization and quality of disclosure and cross-country disclosure on IC. This research tends to extend the literature on intellectual capital disclosure.

Prem Sikka and the media: using the media to hold accountants to account

Purpose - The purpose of this paper is to understand why a professor of accounting uses the media to expose the failure/shortcomings of the accounting profession. Using Prem Sikkas writings, the paper argues that accounting communications have become distorted thereby failing to live up to their potential to contribute to the enhancement of social well-being. The intention is to go beyond the media exposes and appreciate the underlying pursuit of fairness and justice in society. Design/methodology/approach - The approach taken was journalistic in that it sought lots of direct quotations. Such quotations, both from the professor and the responses of his audience, are available through web sites. A telephone interview was conducted with the professor. The paper attempts to place his work in a social context by providing some personal background information. Findings - Prem Sikkas media “blogs” bring forth strong reactions. He tends to polarise people. The purpose of his media releases is to generate opposing reactions in the pursuit of an open and democratic process. By focusing on the darker side of accounting practices, Prem Sikka highlights the political aspects of accounting as accounting language that may be considered as a language of fiction. He writes from the perspective of those who least benefit from current practices and against the powerful elites who benefit from current societal arrangements. His media articles have significant potential in facilitating change for best practices in accounting services to society in a manner that truly reflects the “public interest” that accountants as a professional group ascribe to. Whether this is realised depends on how counter accounts and critiques disseminated connect with common sense of people. Originality/value - The originality is a derivative of Prem Sikkas work. The paper simply tries to understand and explain how Prem Sikka uses the media to hold accountants to account. It illustrates his unique ability to identify and confront the important issues surrounding accounting practice. It adds support to his challenge to accountants to engage with issues of fairness and justice in society. Analysis bringing out accountings ambiguous and conflict-enhancing functioning for the socio-political order has been especially scarce. Such writings of Sikka challenges the status quo of accountants where their charters indicate that they are a professional group that have “public interest” as their key priority but which have been illustrated otherwise by Sikkas media accounts as “dark and secretive practices” that benefit only the privileged few.