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

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.