The two publics and institutional theory – a study of public sector accounting in Tanzania

摘要: Abstract This paper summarises, and attempts to theorise, the findings of a series research projects investigating accounting practices across public sector in Tanzania. Data was collected principally by interviewing participants central local government number NGO's. Analysis undertaken using grounded theory methods, alongside theoretical framework. framework comprised work post-colonial theorist Ekeh, 1975 , 1994a 1994b concepts legitimacy, loose coupling isomorphism from institutional theory. Legitimacy were concerns all institutions played significant role understanding their practices. However, there differences between settings’ responses. These can be partly explained as responses different isomorphistic pressures. Differences further Ekeh's primordial civic publics. Gaming corruption evident government, associated more with public. Accountability sense moral responsibility appeared stronger NGOs, which closely In contrast public, extremely problematic resulting many dysfunctional However gaming most where subject conflict two publics’ moralities.