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| Tekijä: | Mellett, H. Marriott, N. Macniven, L. |
| Otsikko: | Diffusion of an accounting innovation: fixed asset accounting in the NHS in Wales |
| Lehti: | European Accounting Review
2009 : DEC, VOL. 18:4, p. 745-764 |
| Asiasana: | diffusion innovation accounting systems budgeting management fixed assets |
| Kieli: | eng |
| Tiivistelmä: | To the accounting regime, changes have been made in the UK as part of 'New Public Management'. They typically involve the adoption of private sector accounting and budgeting approaches using accruals accounting. The new ideas spread by the process that is called diffusion. The study examines the aspect of diffusion relating to the imposition of a new idea, accurals accounting, and how it absorbed by the organisation, which in this case is the NHS in Wales. it is asked particularly whether the lack of secondary diffusion limits the influence of the new accounting approach. To analyse the level of diffusion the paper focuses on information on capital assets and uses qualitative and quantitative research methods. It is concluded that the diffusion of accruals accounting for fixed assets has been restricted to the primary level at the top layer of management and has not penetrated below that level. |
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