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| Author: | Arnaboldi, M. Lapsley, I. |
| Title: | On the implementation of accrual accounting: a study of conflict and ambiquity |
| Journal: | European Accounting Review
2009 : DEC, VOL. 18:4, p. 809-836 |
| Index terms: | implementation accounting systems local government information financial statements bookkeeping |
| Language: | eng |
| Abstract: | The study is an implementation study of full accrual accounting in local government. The issue is examined from an implementation perspective, which draws on Matland's ambiguity - conflict model (1995). The research utilizes a combined methods approach: the analysis of public documents and debates; a survey of local authority capital accountants and case study information on management's perceptions of this accounting information. It reveals a complex outcome of reformers' iniatives which has resulted in these accounting changes being retained within the accounting domain and having limited impact on wider potential users of the information. |
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