The Role and status of accounting and accountants in an Australian Government Trading Enterprise: a stakeholder approach

Sujatha Perera, Jill McKinnon, Graeme Harrison

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)

Abstract

This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi-structured interviews with organizational participants and documentation. The study provides support for the importance of stakeholders in shaping organizational processes and practices, including accounting practices, and for the effects of changes in stakeholder constituency and agenda on such practices. The study also provides evidence of the roles accounting and accountants may play in implementing a stakeholder agenda, including both instrumental and symbolic roles, and how the status of accountants may rise and fall commensurate with those roles.
Original languageEnglish
Pages (from-to)122-151
Number of pages30
JournalPacific Accounting Review
Volume17
Issue number2
DOIs
Publication statusPublished - 2005

Keywords

  • Australia
  • public sector accounting
  • stakeholder relations

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