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Using ideas to advance professions : public sector accrual accounting

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dc.contributor.authorChristensen, M.
dc.contributor.authorParker, L.D.
dc.date.issued2010
dc.description.abstractThis study investigates a contest of ideas that took place between public sector accrual accounting (PSAA) and Government Finance Statistics (GFS) in the Australian state of New South Wales. The debate, its context and its course is historically analysed from a neo-institutional theory perspective, employing both documentary and oral history sources. Important in PSAA's win over GFS were: phantom images of PSAA success; a dominant politician; discourse control directing attention to the balance sheet; and, normative isomorphism from professionally qualified public sector accountants. Understanding public sector accounting change requires analysis beyond technical change; in this case the actors and their motives overwhelmed the technical.
dc.identifier.citationFinancial Accountability and Management, 2010; 26(3):246-266
dc.identifier.doi10.1111/j.1468-0408.2010.00501.x
dc.identifier.issn0267-4424
dc.identifier.issn1468-0408
dc.identifier.urihttps://hdl.handle.net/1959.8/154149
dc.language.isoen
dc.publisherWiley-Blackwell
dc.rightsCopyright 2010 Blackwell Publishing Ltd
dc.source.urihttps://doi.org/10.1111/j.1468-0408.2010.00501.x
dc.subjectaccrual accounting
dc.subjectisomorphism
dc.subjectNew South Wales
dc.subjectprofession
dc.subjectpublic sector
dc.titleUsing ideas to advance professions : public sector accrual accounting
dc.typeJournal article
pubs.publication-statusPublished
ror.mmsid9915910326501831

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