Exploring accounting and control changes in a state housing institution: a Fiji Island cast study

Abstract

This paper reports on the management accounting and control system (MACS) changes in the Housing Authority of Fiji (HAF). Institutional theory is employed in explicating both macro and micro changes affecting control systems. The processual approach to understanding organizational change allows reflection on both the theorization of change and the outcomes of new institutionalized procedures. The latter include systems reflecting a new commercial orientation such as the introduction of quality management and associated reporting.