MANAGEMENT ACCOUNTING CHANGE AND NEW PUBLIC MANAGEMENT IN LOCAL GOVERNMENT: A REASSESSMENT OF AMBITIONS AND RESULTS - AN INSTITUTIONALIST APPROACH TO ACCOUNTING CHANGE IN THE DUTCH PUBLIC SECTOR

被引:67
|
作者
Ter Bogt, Henk [1 ]
机构
[1] Univ Groningen, Fac Econ & Business, Management Accounting, Publ Management, POB 800, NL-9700 AV Groningen, Netherlands
关键词
D O I
10.1111/j.1468-0408.2008.00451.x
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:209 / 241
页数:33
相关论文
共 50 条
  • [1] Analysis of public management change processes: The case of local government accounting reforms in Germany
    Ridder, HG
    Bruns, HJ
    Spier, F
    [J]. PUBLIC ADMINISTRATION, 2005, 83 (02) : 443 - 471
  • [2] Management accounting practices and organizational change aspects in the public sector: contextual/processual approach
    Alsharari, Nizar Mohammad
    Daniels, Bobbie
    [J]. JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE, 2024, 20 (01): : 177 - 204
  • [3] THE CHANGE IN THE ROLE OF MANAGEMENT ACCOUNTING IN A PUBLIC SECTOR ORGANIZATION: AN INSTITUTIONAL INTERPRETATION
    Perera, Sujatha
    [J]. ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL, 2007, 2 (01): : 1 - 34
  • [4] Analysing Management Accounting Change: An Institutionalist Framework
    Abdullah, Zarifah
    Khalid, Siti Nabiha Abdul
    [J]. PROCEEDINGS OF THE INTERNATIONAL MANAGEMENT ACCOUNTING CONFERENCE V, 2009, : 774 - 797
  • [5] Financial Management and Accounting in the Public Sector
    Jegers, Marc
    [J]. INTERNATIONAL JOURNAL OF ACCOUNTING, 2012, 47 (03): : 399 - 401
  • [6] New public management in Dutch local government
    Van Helden, GJ
    Jansen, EP
    [J]. LOCAL GOVERNMENT STUDIES, 2003, 29 (02) : 68 - 88
  • [7] Multilevel institutional analysis of accounting change in public management
    Alsharari, Nizar Mohammad
    [J]. INTERNATIONAL JOURNAL OF ORGANIZATIONAL ANALYSIS, 2018, 26 (01) : 91 - 106
  • [8] A Systems Approach to Comprehend Public Sector (Government) Accounting
    Timoshenko, Konstantin
    Kuruppu, Chamara
    Badshah, Imtiaz
    Ambalangodage, Dayananda
    [J]. INTEGRATED SCIENCE IN DIGITAL AGE, 2020, 78 : 50 - 59
  • [9] ACCOUNTING AND FINANCIAL REPORTS IN PUBLIC SECTOR MANAGEMENT
    Vasicek, Davor
    [J]. CROATIAN AND COMPARATIVE PUBLIC ADMINISTRATION, 2009, 9 (02): : 393 - 420
  • [10] ROLE OF THE ACCOUNTING AND ACCOUNTING INFORMATION IN MANAGEMENT THE ASSET SPECIFIC FOR THE PUBLIC SECTOR
    Hladika, Mirjana
    Percevic, Hrvoje
    [J]. 3. MEDUNARODNI ZNANSTVENI SIMPOZIJ GOSPODARSTVO ISTOCNE HRVATSKE - VIZIJA I RAZVOJ, 2014, : 300 - 309