English, Article, Journal or magazine article edition: THE ADOPTION OF ACCRUAL ACCOUNTING IN FLEMISH PUBLIC CENTRES FOR SOCIAL WELFARE: EXAMINING THE IMPORTANCE OF AGENTS OF CHANGE P. WINDELS; J. CHRISTIAENS

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/15362
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • THE ADOPTION OF ACCRUAL ACCOUNTING IN FLEMISH PUBLIC CENTRES FOR SOCIAL WELFARE: EXAMINING THE IMPORTANCE OF AGENTS OF CHANGE
Author
  • P. WINDELS
  • J. CHRISTIAENS
Physical Description
  • preprint
Notes
  • This study examines the importance of different agents of change in the adoption of public sector accrual accounting. For this purpose, an accounting index is used and applied on a large sample of Flemish local governments to analyse the level of adoption of the altered accounting requirements. The impact of a number of prominent agents is empirically tested on the level of adoption in a cross-sectional way. The study draws on institutional theory to build a framework for analysis and uses additional interviews to interpret the findings. The research shows that the de facto implementation of the new accounting requirements is limited and strongly influenced by local management’s interest and the involvement of professional consultants. In the absence of a sound guidance and monitoring process, the skilful action of dedicated agents of change has become important to implement some far-reaching changes in the organisations’ accounting system.
  • RePEc:rug:rugwps:07/​451
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment