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New public management-oriented management accounting and political control in the Malawi’s local governance

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Purpose – This paper seeks to examine the impacts of the new public management (NPM)-oriented
management accounting on political control at the Malawian local government level. The objective is
to investigate the extent to which NPM-based management accounting practices have increased
managerial autonomy and reduced political control.
Design/methodology/approach – The paper is based on an empirical study conducted in six local
government assemblies in Malawi. These include Salima Town Assembly, Blantyre City Assembly,
Lilongwe City Assembly, Mzuzu City Assembly, Mzimba District Assembly, and Zomba Municipal
Assembly. It is based on qualitative research methodology. The qualitative data were mainly collected
through personal interviews with assembly managers and councillors. In addition, the study also
relied on a review of various literature and newspaper articles providing insights to the subject under
study.
Findings – The paper has found that the NPM-based management accounting has led to loss
of local political control. In this regard, politicians resort to unproductive behaviors which
include interference, sabotage and corruption to regain their lost political control. On the other
hand, the administrators sustain their managererial autonomy through NPM-based managerial
prerogatives, seeking central government intervention and colluding with the councillors in
corrupt activities.
Originality/value – The paper is of both theoretical and empirical value. Theoretically, the paper
contributes to the management accounting literature by looking at management accounting in
the context of new organizational arrangement models. In addition, the paper makes an empirical
contribution to the knowledge vacuum of the impacts and applicability of the NPM-based
management systems in developing countries. It provides information and insights for reformers to
consider the social, political, and cultural environment of the implementing countries so as to prevent
counter-productive consequences that may present massive negative implications on public policy
outcomes.

Keywords Public administration, Management accounting, Politics, Malawi, Local government

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2007

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 3 No. 3, 2007 pp. 302-328

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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