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Details van artikel 148 van 166 gevonden artikelen
| Titel: |
The questionable nature of 'third hand' public sector accounting solutions: A case for change? |
| Auteur: |
Humphrey, Christopher |
| Verschenen in: |
European accounting review |
| Paginering: | Jaargang 14 (2005) nr. 3 pagina's 475-485 |
| Jaar: |
2005 |
| Inhoud: |
This paper provides a commentary on Mark Christensen's (2005) analysis of the role of private sector management consultants in the pursuit of accruals-based accounting reforms in the state of New South Wales. The commentary gives particular consideration to the role and responsibilities of public sector officials in choosing to pursue accruals-based accounting reforms. It questions the claimed knowledge basis underpinning such an initiative and reviews the more general pertinence of accruals accounting to practical public sector financial management issues. In seeking to reinforce a number of the messages emanating from Christensen's work, the commentary makes a number of suggestions for developing accounting research in this area. In particular, it emphasises the need to enhance understanding of the operation of accrual accounting systems in practice, the epistemic 'communities' serving to promote them and the importance of challenging the privileged status so often attached to such reforms/technologies. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 148 van 166 gevonden artikelen
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