title: Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation

authors: Sharma, Umesh Prasad

abstract: Purpose: This paper aims to use a perspective informed by practice theory to examine the influence of change agents in enacting management control systems (MCS) in the process of shaping strategy.
Design/methodology/approach: The research uses a case study approach to examine the implementation of a business strategy in the utility sector. The authors seek a better understanding of practice theory and its role in influencing institutional change and stability. 
Findings: The case study findings show that the change agents enacted MCS practices that aided the metamorphosis of a once state-owned company into a for-profit enterprise. The findings show how the organisation transformed from a long-established preoccupation with technical systems and engineering and shifted to a focus on customer satisfaction and shareholder interests. 
Research limitations/implications: In terms of policy implications, bureaucrats need to appreciate that inculcating business norms is not an easy path and can be met with resistance, which creates delays in strategy implementation. The current study, while reporting some of the influences of tribal loyalty, was nevertheless limited by not having the time and space to examine in-depth the intersections of MCS and strategy within a strongly tribal context. This can be an avenue for future research. Practical implications: The study helps to understand embedded actors in the implementation of strategy by refocusing research on the actions and interactions of strategy implementation practitioners. 
Originality/value: The authors contribute to the literature by seeking to use practice theory and offer a valuable understanding, from the actor level, of how practices are created and enacted. Often accounting studies have paid less attention to the change agents in the process of shaping business-oriented strategic activity. This study enabled us to gain a better understanding of the action and practice behaviour around the strategy-MCS nexus.

text: Change agents’ enactment of management control systems: shaping strategic change in a telecommunications organisation Purpose: This paper aims to use a perspective informed by practice theory to examine the influence of change agents in enacting management control systems (MCS) in the process of shaping strategy.
Design/methodology/approach: The research uses a case study approach to examine the implementation of a business strategy in the utility sector. The authors seek a better understanding of practice theory and its role in influencing institutional change and stability. 
Findings: The case study findings show that the change agents enacted MCS practices that aided the metamorphosis of a once state-owned company into a for-profit enterprise. The findings show how the organisation transformed from a long-established preoccupation with technical systems and engineering and shifted to a focus on customer satisfaction and shareholder interests. 
Research limitations/implications: In terms of policy implications, bureaucrats need to appreciate that inculcating business norms is not an easy path and can be met with resistance, which creates delays in strategy implementation. The current study, while reporting some of the influences of tribal loyalty, was nevertheless limited by not having the time and space to examine in-depth the intersections of MCS and strategy within a strongly tribal context. This can be an avenue for future research. Practical implications: The study helps to understand embedded actors in the implementation of strategy by refocusing research on the actions and interactions of strategy implementation practitioners. 
Originality/value: The authors contribute to the literature by seeking to use practice theory and offer a valuable understanding, from the actor level, of how practices are created and enacted. Often accounting studies have paid less attention to the change agents in the process of shaping business-oriented strategic activity. This study enabled us to gain a better understanding of the action and practice behaviour around the strategy-MCS nexus.

year: 2022

title: Tongan Business Obligation: Across a sea of enterprise

authors: Fili, Rosemarie Louise

subjects: Business, obligation, challenges,

abstract: Dubbed as the only remaining monarchy in the South Pacific. The Kingdom of Tonga seeks to provide a unique history, tradition and culture. Economically though, Tonga comes in as one of the ‘least developed countries’ in the world. This research seeks to provide small to medium size businesses as the solution to reforming Tonga’s economic disposition. Prior literature has identified cultural obligation as what impedes business success. However, employing the Talanoa methodological approach, within grounded theory, secondary literature and interpretive paradigm, this research disproves cultural obligation as the only cause to business failure. Tongan business is ingrained within the Tongan way (anga-fakaTonga) of being, therefore, cultural obligation is a way of life. Furthermore, other challenges such as book keeping, management, and government assistance seeks to also contribute to the failure of Tongan business; to which business owners have provided various solutions in this study. A total of thirty-eight research samples participated in updating and conceptualizing the understanding of Tongan business especially in regards to its cultural diversity. Future research into Tongan business is need especially in comparison to western businesses.

text: Tongan Business Obligation: Across a sea of enterprise Dubbed as the only remaining monarchy in the South Pacific. The Kingdom of Tonga seeks to provide a unique history, tradition and culture. Economically though, Tonga comes in as one of the ‘least developed countries’ in the world. This research seeks to provide small to medium size businesses as the solution to reforming Tonga’s economic disposition. Prior literature has identified cultural obligation as what impedes business success. However, employing the Talanoa methodological approach, within grounded theory, secondary literature and interpretive paradigm, this research disproves cultural obligation as the only cause to business failure. Tongan business is ingrained within the Tongan way (anga-fakaTonga) of being, therefore, cultural obligation is a way of life. Furthermore, other challenges such as book keeping, management, and government assistance seeks to also contribute to the failure of Tongan business; to which business owners have provided various solutions in this study. A total of thirty-eight research samples participated in updating and conceptualizing the understanding of Tongan business especially in regards to its cultural diversity. Future research into Tongan business is need especially in comparison to western businesses.

year: 2017

title: Te Mana Motuhake o Ngāi Tamarāwaho and the challenges of education. Whakapūmautia te tangata i tōna ake mana

authors: Woller, Paul Robert

subjects: Ngāi Tamarāwaho

abstract: Throughout history, colonisation has deliberately suppressed and subordinated the knowledge, languages and identities of indigenous peoples. Colonial education policies were designed, at best, to domesticate indigenous children to create subjugated and compliant labouring classes.  These historical policies have intentionally consigned successive generations of indigenous families and communities to the socio-economic margins of the societies created by colonisation (Shields, Bishop & Masawi, 2005).
This thesis explores the intergenerational educational experiences of Ngāi Tamarāwaho, an indigenous Māori community in New Zealand, their relationship with Pākehā (colonial settlers of European descent) and their place, as Māori, in the society created by colonialism.  At the heart of this story is the inter-generational societal abuse of a small indigenous community and the active resistance of that community to colonisation. To survive as a people, Ngāi Tamarāwaho created a space at the intercultural interface between Māori and Pākehā by maintaining and revitalising their cultural identity and language. The intergenerational struggles of the whānau (families) of Ngāi Tamarāwaho, to engage with an imposed system of western education, are related through the narratives of hapū whānau (sub-tribal families) and from archival records. These stories demonstrate that educational failure was not because of the limitations of hapū whānau, but rather a result of the limiting conditions imposed on them. 
Despite these limitations, over the past 180 years, hapū leadership has focussed on maintaining the independent identity of the hapū and their mana motuhake, i.e. their right to be self-determining; seen as critical for whānau and hapū development and successful participation in wider society. To enable the success of future generations, Ngāi Tamarāwaho have accommodated new ideas and learning into their existing cultural framework by weaving together elements of learning from both Māori and Pākehā funds of knowledge. This hapū story has implications for current education settings intended to engage indigenous and minority students in learning and improve academic achievement. Strong cultural identities, and the ability to be self-determining, promote indigenous students’ self-esteem and the confidence to accommodate new learning into their existing cultural frameworks, thereby providing a platform for education success.

text: Te Mana Motuhake o Ngāi Tamarāwaho and the challenges of education. Whakapūmautia te tangata i tōna ake mana Throughout history, colonisation has deliberately suppressed and subordinated the knowledge, languages and identities of indigenous peoples. Colonial education policies were designed, at best, to domesticate indigenous children to create subjugated and compliant labouring classes.  These historical policies have intentionally consigned successive generations of indigenous families and communities to the socio-economic margins of the societies created by colonisation (Shields, Bishop & Masawi, 2005).
This thesis explores the intergenerational educational experiences of Ngāi Tamarāwaho, an indigenous Māori community in New Zealand, their relationship with Pākehā (colonial settlers of European descent) and their place, as Māori, in the society created by colonialism.  At the heart of this story is the inter-generational societal abuse of a small indigenous community and the active resistance of that community to colonisation. To survive as a people, Ngāi Tamarāwaho created a space at the intercultural interface between Māori and Pākehā by maintaining and revitalising their cultural identity and language. The intergenerational struggles of the whānau (families) of Ngāi Tamarāwaho, to engage with an imposed system of western education, are related through the narratives of hapū whānau (sub-tribal families) and from archival records. These stories demonstrate that educational failure was not because of the limitations of hapū whānau, but rather a result of the limiting conditions imposed on them. 
Despite these limitations, over the past 180 years, hapū leadership has focussed on maintaining the independent identity of the hapū and their mana motuhake, i.e. their right to be self-determining; seen as critical for whānau and hapū development and successful participation in wider society. To enable the success of future generations, Ngāi Tamarāwaho have accommodated new ideas and learning into their existing cultural framework by weaving together elements of learning from both Māori and Pākehā funds of knowledge. This hapū story has implications for current education settings intended to engage indigenous and minority students in learning and improve academic achievement. Strong cultural identities, and the ability to be self-determining, promote indigenous students’ self-esteem and the confidence to accommodate new learning into their existing cultural frameworks, thereby providing a platform for education success.

year: 2016