In whose interest? An examination of public sector governance in Brunei Darussalam

P.W. Senarath Yapa

CRITICAL PERSPECTIVES ON ACCOUNTING, 2014, vol. 25, issue 8, 803-818

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.

Keywords: Public sector; Corporate governance; Brunei; Accountability (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:25:y:2014:i:8:p:803-818

DOI: 10.1016/j.cpa.2014.03.003

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