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| Author: | Christensen, M. |
| Title: | The 'third hand': Private sector consultants in public sector accounting change |
| Journal: | European Accounting Review
2005 : VOL 14:3, p. 447-474 |
| Index terms: | Accounting Finance Consultancy Companies |
| Language: | eng |
| Abstract: | This study explores the role of large private sector consulting firms (hereafter as: cons-fs.) in the promotion and implementation of public sector (here as: p-sect.) accrual accounting (as: acc-g). The study presents an analysis of the activities of large cons-fs. in the process of a significant p-sect. acc-g. change. The cons-fs. are shown to have used phantom images to promote the case for acc-g. change. |
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