Using ideas to advance professions: Public sector accural accounting

Christensen, M. and Parker, L. (2010) Using ideas to advance professions: Public sector accural accounting. Financial Accountability and Management, 26(3), pp. 246-266. (doi: 10.1111/j.1468-0408.2010.00501.x)

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Abstract

This 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.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Professor Lee
Authors: Christensen, M., and Parker, L.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Financial Accountability and Management
Publisher:Blackwell Publishing
ISSN:0267-4424
ISSN (Online):1468-0408

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