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Privatisation and management accounting change in a Brazilian electricity distribution company.

Araújo Wanderley, Cláudio de (2011) Privatisation and management accounting change in a Brazilian electricity distribution company. PhD thesis, University of Sheffield.

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Abstract

The main objective of this study is to explain how the management accounting information system of a privatised Brazilian electricity distribution company was shaped by both inter and intra organisational factors. As a consequence, this thesis seeks to explore the key factors that influenced the dynamics of management accounting change in the privatised company. In so doing, there is a great interest in understanding the complex interaction of both intra-organisational factors (e.g. organisational culture and power relations within the company) and interorganisational factors (e.g. the electricity sector regulation system) which influenced the process of change in management accounting practices. This study adopts an interpretive case study as research method to analyse the changes in management accounting that occurred in the case company over a period of 8 years, that is, from 2000 (the privatisation year) to 2007. Face-to-face interviews semi-structured in design constitute the primary method of data collection in this study. For its theoretical framework the study draws upon institutional theory and its extensions, as well as structuration theory to explain the process of management accounting change in the case study organisation. More specifically, this study uses three theoretical frameworks that explain changes in organisations, namely: Dillard et al (2004); Seo and Creed (2002) and Bums and Scapens (2000). By combining these three frameworks, this thesis provides a new theoretical framework to understand the process of management accounting change. The analysis of this case indicates that there were profound changes in the case company's management accounting systems after the process of privatisation. In particular changes were evident in the budgetary system; the performance measurement system; and in the way that managers use the management accounting information. It was also identified that the Balanced Scorecard system played a ceremonial role in the organisation. This study also explores the regulator's role in the process of management accounting change in the case company as a source of coercive isomorphism.

Item Type: Thesis (PhD)
Academic Units: The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield)
Identification Number/EthosID: uk.bl.ethos.531154
Depositing User: EThOS Import Sheffield
Date Deposited: 12 Dec 2016 14:52
Last Modified: 12 Dec 2016 14:52
URI: http://etheses.whiterose.ac.uk/id/eprint/14980

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