Political Dynamics in Micro Organisational Accounting Change : Politics, Power and Fear

This book explores the role of politics in cost accounting change. Empirical research sheds new light on how the macro-political dynamics of the state can underpin micro-level changes in an organisation’s cost management practices. Taking an Egyptian state-owned enterprise as its case study, chapters explore the political evolution of these practices and how they became a political and consequently strategic imperative. The author examines the roles played by neoliberal political reform, re-privatisation, modernisation and state budget reform in relation to micro level changes in cost management practices. Readers are invited to learn about the public sector cost management practices and the changes that have taken place in various political, cultural, economic, and organisational settings. Front Matter....Pages i-xix Overview....Pages 1-28 From Costing to Cost Management: How Cost Management Became a Strategic Imperative....Pages 29-74 Institutional Extensions for the Extra- and Intra-organisational Dynamics of Cost Management Change....Pages 75-112 An Extended Case Study....Pages 113-138 History: The Politico-legal Construction of the Organisational Field....Pages 139-180 The Intra-organisational Dynamics of Cost Management Change....Pages 181-222 From Costing to Cost Management: Intra-organisational Changes in Cost Management Practices....Pages 223-254 Discussion....Pages 255-279 Conclusion....Pages 281-295 Back Matter....Pages 297-301 This book explores the role of politics in cost accounting change. It features data from an extended case study of an Egyptian public sector organisation to provide interesting insights into the way in which changing macro political ideologies and power dynamics are being institutionalised not only in the 'political cognition' of the social/institutional actors but also in the practices that they enable and enact