e-journal

New organizational forms and accounting innovations

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Purpose – The purpose of this paper is to provide insights into the workings of the internal
specifier/provider arrangement, a new organizational form that is not required by government
mandate but has become common place in the Australian public sector.
Design/methodology/approach – The case study empirics take place in a large local government
water authority. Data were collected from face-to-face interviews with 26 managers using a
semi-structured interview schedule and from internal and public documents relating to the case.
Findings – The following five “so what” lessons are identified: private sector co-ordination and
management mechanisms such as transfer pricing can be relied upon to help reduce the ambiguity
surrounding the specifier/provider model; the providers are likely to be more anxious about the
introduction of the model because poorly perceived performance may result in outsourcing; to improve
the ability of the organization for co-ordinating activities the model requires clearly defined specifier
and provider roles and tasks; the service level agreement is an important communication device for
clarifying roles and expectations; and increasing the number of sub-divisions complicates the ability of
the organization to access suitable human resources and to communicate effectively with their
employees and minimize employee stress.
Practical implications – The findings of this paper are likely to be useful for other organizations
faced with similar pressures as to deal with those pressures require new and innovative ways of
working.
Originality/value – This paper contributes to our understanding of the new organizational forms
emerging in the public sector and the issues surrounding their implementation. The main contribution
of this paper is a discussion of the lessons that were learned from the employees in the case
organization in their attempt to change the organization from its traditional bureaucratic operational
procedures to cost center structures using the internal specifier/provider model.

Keywords Accounting, Innovation, Local government, Australia, Organizational structures

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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., 2008

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 4 No. 3, 2008 pp. 243-269

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

Lampiran Berkas

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