Institutional Contradiction and Management Control Innovation: A Field Study of Total Quality Management Practices in a Privatized Telecommunication Company

Posted: 28 Mar 2010

See all articles by Umesh Prasad Sharma

Umesh Prasad Sharma

University of Waikato

Stewart

University of Waikato

Alan D. Lowe

University of Waikato

Date Written: March 14, 2010

Abstract

The purpose of this paper is to theorize the changes surrounding the introduction of a management control innovation, Total Quality Management (TQM) techniques, within Telecom Fiji Limited. Using institutional theory and drawing on empirical evidence from multiple sources including interviews, discussions and documents, the paper explicates the institutionalization of these TQM practices. The focus of the paper is the micro-processes and practice changes around TQM implementation, rather than the influence of the macro-level structures that are often linked with institutional theory. The change agents used quality action teams and the National Quality Council to introduce new TQM routines. The present study extends the scope of institutional analysis by explaining how institutional contradictions impact to create and make space for institutional entrepreneurs, who in turn, modify existing routines or introduce new routines in fluid organizational environments which also exhibit evidence of resistance. .

Keywords: Institutional theory, Total Quality Management, institutional contradictions, Telecom Fiji Limited, routines

JEL Classification: M46

Suggested Citation

Sharma, Umesh Prasad and Lawrence, Stewart and Lowe, Alan D., Institutional Contradiction and Management Control Innovation: A Field Study of Total Quality Management Practices in a Privatized Telecommunication Company (March 14, 2010). Management Accounting Research, Forthcoming, Available at SSRN: https://ssrn.com/abstract=1570693

Umesh Prasad Sharma (Contact Author)

University of Waikato ( email )

Te Raupapa
Private Bag 3105
Hamilton, 3240
New Zealand

Stewart Lawrence

University of Waikato ( email )

Te Raupapa
Private Bag 3105
Hamilton, 3240
New Zealand

Alan D. Lowe

University of Waikato ( email )

Te Raupapa
Private Bag 3105 Department of Accounting
Hamilton
New Zealand
+64 7 856-2889 (Phone)
+64 7 838-4332 (Fax)

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