The University of Southampton
University of Southampton Institutional Repository

An interpretive inquiry into accounting practices in public universities in Sudan

An interpretive inquiry into accounting practices in public universities in Sudan
An interpretive inquiry into accounting practices in public universities in Sudan

This research uses an inductive theoretical development process based upon the 'paradigm model' developed by Strauss and Corbin (1990). Accounting practice, in both organisations, has been observed as a routine process with a limited function in managerial decision making. The grounded theory shows the change in perceptions of organisational members towards their organisational reality, with particular respect to accounting, as the central phenomenon. In Khartoum University, this represented a change in perceptions from a planning system to a poverty/crisis management system. On the other hand, the focal concept found in Sudan University of Science and Technology personifies a change in perceptions from a poverty/crisis management system to a decentralised budget planning system.

The conditioning context that influences the central phenomenon relates to three aspects, namely the higher education revolution ( which involved changes in the broader culture and the broader power structure of higher education), the financial crisis and the organisational response. Three interactional strategies, namely changes in accounting practices, changes in the organisational culture and change in the organisational power structure are representative of the major processes involved in managing and responding to the central phenomenon. The outcome of these interactional strategies is represented by a change in organisational processes/activities. Furthermore, the findings of this study lend further support to existing arguments that accounting is both a reflective and a constitutive practice. In addition, this field study represents an extension to previous studies which have explicated a mode of theorising linkages between accounting and culture. This study also offers an extended explanation of the role of accounting in a crisis situation through the use of a more empirically grounded approach.

University of Southampton
Elias, Hala Awad Al-karim
5f421a4f-3be2-4253-bb66-3daefa884c27
Elias, Hala Awad Al-karim
5f421a4f-3be2-4253-bb66-3daefa884c27

Elias, Hala Awad Al-karim (2000) An interpretive inquiry into accounting practices in public universities in Sudan. University of Southampton, Doctoral Thesis.

Record type: Thesis (Doctoral)

Abstract

This research uses an inductive theoretical development process based upon the 'paradigm model' developed by Strauss and Corbin (1990). Accounting practice, in both organisations, has been observed as a routine process with a limited function in managerial decision making. The grounded theory shows the change in perceptions of organisational members towards their organisational reality, with particular respect to accounting, as the central phenomenon. In Khartoum University, this represented a change in perceptions from a planning system to a poverty/crisis management system. On the other hand, the focal concept found in Sudan University of Science and Technology personifies a change in perceptions from a poverty/crisis management system to a decentralised budget planning system.

The conditioning context that influences the central phenomenon relates to three aspects, namely the higher education revolution ( which involved changes in the broader culture and the broader power structure of higher education), the financial crisis and the organisational response. Three interactional strategies, namely changes in accounting practices, changes in the organisational culture and change in the organisational power structure are representative of the major processes involved in managing and responding to the central phenomenon. The outcome of these interactional strategies is represented by a change in organisational processes/activities. Furthermore, the findings of this study lend further support to existing arguments that accounting is both a reflective and a constitutive practice. In addition, this field study represents an extension to previous studies which have explicated a mode of theorising linkages between accounting and culture. This study also offers an extended explanation of the role of accounting in a crisis situation through the use of a more empirically grounded approach.

Text
770782.pdf - Version of Record
Available under License University of Southampton Thesis Licence.
Download (8MB)

More information

Published date: 2000

Identifiers

Local EPrints ID: 464259
URI: http://eprints.soton.ac.uk/id/eprint/464259
PURE UUID: 8488d208-e535-44a8-94cd-63987cba713a

Catalogue record

Date deposited: 04 Jul 2022 21:46
Last modified: 16 Mar 2024 19:22

Export record

Contributors

Author: Hala Awad Al-karim Elias

Download statistics

Downloads from ePrints over the past year. Other digital versions may also be available to download e.g. from the publisher's website.

View more statistics

Atom RSS 1.0 RSS 2.0

Contact ePrints Soton: eprints@soton.ac.uk

ePrints Soton supports OAI 2.0 with a base URL of http://eprints.soton.ac.uk/cgi/oai2

This repository has been built using EPrints software, developed at the University of Southampton, but available to everyone to use.

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.

×