Abstract
This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policy-makers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.
Original language | English |
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Journal | Public Money and Management |
Volume | 39 |
Issue number | 3 |
Pages (from-to) | 175-185 |
Number of pages | 11 |
ISSN | 0954-0962 |
DOIs | |
Publication status | Published - Apr 2019 |
Bibliographical note
Published online: 12. October 2018Keywords
- Accruals accounting
- Australia
- Canada
- Consolidated government accounts
- New Public Management
- New Zealand
- Sweden
- United Kingdom