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

Product Description 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. From the Back Cover 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. About the Author 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.