A comparative study of the adoption of accrual accounting in government
While 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 impac...
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Cardiff University
2010
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.585062 |
| Summary: | While 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. |
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