Add to ORKGWhile acknowledging the impact other change agents have on governmental accounting change, this study found that public sector officials played prominent roles in promoting the adoption and implementation of accrual accounting in the central government of the selected cases. This indicates the impact individuals within the public sector organisation have on the reform processes, which have been mostly overlooked in previous studies on governmental accounting. The revised process model of public sector accounting change is used to discuss the findings from this study.EThOS - Electronic Theses Online ServiceGBUnited Kingdo
Abstract: This paper presents a literature review on the adoption and implementation of accrual acco...
Purpose – The purpose of this paper is to provide insights into how public sector accounting change ...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...
This study investigates the adoption of accrual accounting in the Government of Canada. Data were co...
Given the breadth and depth of extant literature on the subject, scepticism on the part of the reade...
Since the introduction of New Public Management, a widespread reform of the whole accountability sys...
In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in t...
In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting th...
Accrual accounting is believed to have power in enhancing financial accountability and providing bet...
Over the past 25 years, significant New Public Management (NPM) reforms, particularly towards accrua...
Over the past 25 years, significant New Public Management (NPM) reforms, particularly towards accrua...
Nowadays, the governmental accounting of South Korea is facing a radical change that mainly include...
Abstract: This paper presents a literature review on the adoption and implementation of accrual acco...
Purpose – The purpose of this paper is to provide insights into how public sector accounting change ...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...
This study investigates the adoption of accrual accounting in the Government of Canada. Data were co...
Given the breadth and depth of extant literature on the subject, scepticism on the part of the reade...
Since the introduction of New Public Management, a widespread reform of the whole accountability sys...
In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in t...
In this brief foreword, we comment on the nature and extent of the adoption of accrual accounting th...
Accrual accounting is believed to have power in enhancing financial accountability and providing bet...
Over the past 25 years, significant New Public Management (NPM) reforms, particularly towards accrua...
Over the past 25 years, significant New Public Management (NPM) reforms, particularly towards accrua...
Nowadays, the governmental accounting of South Korea is facing a radical change that mainly include...
Abstract: This paper presents a literature review on the adoption and implementation of accrual acco...
Purpose – The purpose of this paper is to provide insights into how public sector accounting change ...
Public sector entities’ aim is to provide services to their citizens. They operate in a specific env...