Privatization Meets Fijian Cultural And Social Impediments: A Case Study Of A Telecommunications Company
The paper aims to illustrate a resistance to accounting change at a Fijian TeLecommunication company (FTL). The paper explains how change was introduced and was resisted at various levels of analysis - societal, organisational and individual. The resistance to accounting change is explained in terms of historical, cultural and political influences specific to Fiji. The globalising movement to install New Public Management (NPM) into public sector organisations met local resistance. The case study illustrates that political and cultural influences which are normally missing from conventional portrayals of institutional theory can stall the accounting change process.