Enhancing Control Through Participation: Issues of Conflicts in Public Sector Organizations

Abstract

Public sector site is always known for its continuous games of power and control. Public managers often use control to enhance their power and to legitimise their actions. Empirical evidence showed that during the process of implementing accounting information system (AIS), the management adopted various strategies in securing accountants’ participation such as offering accountants to be part in the implementation process as change agents and change champions. Participation is seen as a mechanism to mitigate resistance and to cement commitment of the accountants to the new AIS which would ultimately produce “consent”. Theoretically, this paper is informed by Tannenbaum & Kahn (1957) contribution to organizational control structure, especially their idea that the total amount of control within an organization can be increased by emphasising decision‐making among different organizational members. Nonetheless, this paper argues that multilevel conflicts need to be resolved before participation can be secured and ultimately management control can be enhanced in organizations. The significance of participation in resolving conflicts in the public sector has been under researched and this deficiency remains the focus of this paper. Case studies were conducted in four Malaysian public sector organizations where the interplay of participation, control and conflict were observed and suggestions are proposed for future research.

Citation

Othman, R. and Said, J. (2007), "Enhancing Control Through Participation: Issues of Conflicts in Public Sector Organizations", Journal of Financial Reporting and Accounting, Vol. 5 No. 1, pp. 71-86. https://doi.org/10.1108/19852510780001577