haku: @author Arnaboldi, M. / yhteensä: 3
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Tekijä:Arnaboldi, M.
Lapsley, I.
Otsikko:On the implementation of accrual accounting: a study of conflict and ambiquity
Lehti:European Accounting Review
2009 : DEC, VOL. 18:4, p. 809-836
Asiasana:implementation
accounting systems
local government
information
financial statements
bookkeeping
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 270718
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