On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to Humphrey

被引：12

作者：

Christensen, Mark ^{[1
]}

机构：

[1] So Cross Univ, Sch Commerce & Management, Lismore, NSW 2480, Australia

来源：

EUROPEAN ACCOUNTING REVIEW | 2006年 / 15卷 / 02期

关键词：

D O I：

10.1080/09638180600551544

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

页码：289 / 296

页数：8

共 21 条

[1] Enabling global accounting change: Epistemic communities and the creation of a 'more business-like' public sector
Christensen, Mark
Newberry, Susan
Potter, Bradley N.
[J]. CRITICAL PERSPECTIVES ON ACCOUNTING, 2019, 58 : 53 - 76
[2] Public sector accounting reform in Latin America and epistemic communities: an institutional approach
Neves, Fabricio Ramos
Gomez-Villegas, Mauricio
[J]. REVISTA DE ADMINISTRACAO PUBLICA, 2020, 54 (01): : 11 - 31
[3] SETTING ACCOUNTING STANDARDS IN THE PUBLIC-SECTOR - REPLY
ENGSTROM, JH
[J]. JOURNAL OF ACCOUNTANCY, 1980, 149 (05): : 90 - 90
[4] 'Managing successful change in the public sector': a view from the consultants' world
Fattore, Giovanni
Iacovone, Donato
Steccolini, Ileana
[J]. PUBLIC MANAGEMENT REVIEW, 2018, 20 (04) : 587 - 606
[5] Epistemic Communities and Public Support for the Paris Agreement on Climate Change
Maliniak, Daniel
Parajon, Eric
Powers, Ryan
[J]. POLITICAL RESEARCH QUARTERLY, 2021, 74 (04) : 866 - 881
[6] Opening the door to accounting change. Transformations in Chinese public sector accounting
Xue, Qingmei
Zan, Luca
[J]. ACCOUNTING HISTORY REVIEW, 2012, 22 (03) : 269 - 299
[7] Accounting, innovation and public-sector change. Translating reforms into change?
Liguori, Mariannunziata
Steccolini, Ileana
[J]. CRITICAL PERSPECTIVES ON ACCOUNTING, 2014, 25 (4-5) : 319 - 323
[8] WHATEVER HAPPENED TO THE LIONTAMERS - AN EXAMINATION OF ACCOUNTING CHANGE IN THE PUBLIC-SECTOR
HUMPHREY, C
SCAPENS, R
[J]. LOCAL GOVERNMENT STUDIES, 1992, 18 (03) : 141 - 147
[9] 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
[10] 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
Ter Bogt, Henk
[J]. FINANCIAL ACCOUNTABILITY & MANAGEMENT, 2008, 24 (03) : 209 - 241

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