Article ID Journal Published Year Pages File Type
1001444 Critical Perspectives on Accounting 2014 16 Pages PDF
Abstract

This paper uses institutional and elite theories to interpret research interviews concerned with public sector governance in the Sultanate of Brunei Darussalam over the period 1998–2005. Despite the suggestion from international agencies (such as the WTO and the IMF) to improve governance in the public sector, the recent governance reform in the post-royal dynasty crisis period in Brunei is overtly displayed and covertly ignored by the main actors. The results show that public governance is not well developed. Using elite and institutional theories it is understood that the royal family played a dominant role in legitimizing their absolute power (using elites) over governance in public sector organizations.

Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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