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...

Full description

Bibliographic Details
Main Author:	Adesina, Oluseyi O.
Published:	Cardiff University 2010
Subjects:	338.6041
Online Access:	http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.585062

id	ndltd-bl.uk-oai-ethos.bl.uk-585062
record_format	oai_dc
spelling	ndltd-bl.uk-oai-ethos.bl.uk-5850622015-03-20T03:22:24ZA comparative study of the adoption of accrual accounting in governmentAdesina, Oluseyi O.2010While 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.338.6041Cardiff Universityhttp://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.585062http://orca.cf.ac.uk/55497/Electronic Thesis or Dissertation
collection	NDLTD
sources	NDLTD
topic	338.6041
spellingShingle	338.6041 Adesina, Oluseyi O. A comparative study of the adoption of accrual accounting in government
description	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.
author	Adesina, Oluseyi O.
author_facet	Adesina, Oluseyi O.
author_sort	Adesina, Oluseyi O.
title	A comparative study of the adoption of accrual accounting in government
title_short	A comparative study of the adoption of accrual accounting in government
title_full	A comparative study of the adoption of accrual accounting in government
title_fullStr	A comparative study of the adoption of accrual accounting in government
title_full_unstemmed	A comparative study of the adoption of accrual accounting in government
title_sort	comparative study of the adoption of accrual accounting in government
publisher	Cardiff University
publishDate	2010
url	http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.585062
work_keys_str_mv	AT adesinaoluseyio acomparativestudyoftheadoptionofaccrualaccountingingovernment AT adesinaoluseyio comparativestudyoftheadoptionofaccrualaccountingingovernment
_version_	1716780491749720064

A comparative study of the adoption of accrual accounting in government

Similar Items