Public sector reforms and management control systems in a developing country: a case study of a large state enterprise in Nigeria

[摘要] In recent years, public sector reforms with its New Public Management (NPM) doctrine have attracted the attention of policy makers, practitioners and academics around the world. In the developing countries, these reforms are usually engineered and imposed by the international financial community such as the World Bank and the International Monetary Fund (IMF). One of the main components of NPM is changes in management control systems (MCS) as it is believed that by adopting new MCS better transparency and accountability will ensue. This has resulted in the introduction of private sector accounting practices into the public sectors in order to enhance efficiency, effectiveness and transparency, and also to change the orientation of public sector managers towards managerialism. Using a large state enterprise in Nigeria, hypothetical called Nigeria State Company (NSC) as a case study, this thesis seeks to explore and understand the Nigerian public sector reforms and how these reforms impacts on the MCS of the organisation. The thesis explores the various MCS introduced, the processes of their implementation and how these systems function in the day-to-day decision making of the organisation.

[发布机构] University:University of Birmingham;Department:Birmingham Business School

[关键词] H Social Sciences;HD Industries. Land use. Labor;HD28 Management. Industrial Management