Political Dynamics in Micro Organisational Accounting Change

Politics, Power and Fear

Loai Alsaid (Autor)

Buch | Hardcover

XIX, 301 Seiten

2017 | 1st ed. 2017
Springer International Publishing (Verlag)
978-3-319-49132-5 (ISBN)

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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.

Dr Loai Alsaid is a lecturer in accounting and finance at Aberystwyth University Mauritius (AUM), and Beni-Sueif University, Egypt. He has taught management accounting and related subjects in various other universities over the past 15 years. He obtained his PhD from the University of Aberdeen, UK, where he also taught management accounting and control. Dr Alsaid is an educational consultant and Fellow at the Higher Education Academy, UK. His research focuses on public sector performance management and control in emerging economies, especially in the areas of ERP, cost management and performance-based budgeting.

Chapter 1: Overview.- Chapter 2: From Costing to Cost Management: How Cost Management became a Strategic Imperative.- Chapter 3: Institutional Extensions for the Extra- and- Intra-organisational Dynamics of Cost Management Change.- Chapter 4: An Extended Case Study.- Chapter 5: History: The Politico-Legal Construction of the Organisational Field.- Chapter 6: From Costing to Cost Management: Intra-organisational Changes in Cost Management Practices.- Chapter 7: A Discussion of Institutional Dynamics.- Chapter 8: Conclusion.

Erscheinungsdatum	18.07.2017
Zusatzinfo	XIX, 301 p. 5 illus.
Verlagsort	Cham
Sprache	englisch
Maße	148 x 210 mm
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Schlagworte	accounting/auditing • Corporate Finance • Cost Management • Economics and finance • Egypt • Egyptian • Finance • Finance and Accounting • Institutional Theory • Management accounting and bookkeeping • Political Cognition • Political Reformations
ISBN-10	3-319-49132-6 / 3319491326
ISBN-13	978-3-319-49132-5 / 9783319491325
Zustand	Neuware