On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity

Michela Arnaboldi · Irvine Lapsley

115 citations0/0 files storedEuropean Accounting Review

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Abstract

There has been a major debate on the merits of accrual accounting in the public sector in general. This paper is an implementation study of accrual accounting in local government. It examines this issue from an implementation perspective. The implementation perspective adopted draws on Matland's ambiguity–conflict model (1995). This research is informed by 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. This research reveals a complex outcome of reformers' initiatives which has resulted in these accounting changes being retained within the accounting domain and having limited impact on wider potential users of this information.

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References

1991A PUBLIC MANAGEMENT FOR ALL SEASONS?1981Street-Level Bureaucracy: Dilemmas of the Individual in Public Services 1988The Constitution of Society.1995The “new public management” in the 1980s: Variations on a theme 2003Social Research Methods 1981Street-Level Bureaucracy: Dilemmas of the Individual in Public Services 2000Conceptualizing management accounting change: an institutional framework 1995Synthesizing the Implementation Literature: The Ambiguity-Conflict Model of Policy Implementation

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2015Tracing the future of reporting in the public sector: introducing integrated popular reporting 2014Public Sector Accounting Reform at Local Government Level in Indonesia 2015Indonesian public sector accounting reforms: dialogic aspirations a step too far?2011The rise and fall of accruals: a case of Nepalese central government 2014Factors Influencing Green Purchase Intention among University Students 2020

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