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On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity
16 references·16 citing·40 second hopsampled
On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity (2009)On the Implementation of Accrual Accounti…Implementation Studies: Time for a Revival? Personal Reflections on 20 Years of Implementation Studies (2004)Implementation Studies: Time …Social Research Methods (2003)Social Research MethodsConceptualizing management accounting change: an institutional framework (2000)Conceptualizing management ac…Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality (1998)Application of Accrual Accoun…The “new public management” in the 1980s: Variations on a theme (1995)The “new public management” i…Synthesizing the Implementation Literature: The Ambiguity-Conflict Model of Policy Implementation (1995)Synthesizing the Implementati…Accounting, ambiguity, and the new institutionalism (1995)Accounting, ambiguity, and th…Nonprofits for Hire (1993)Nonprofits for HireA PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)A PUBLIC MANAGEMENT FOR ALL S…Administrative Reform in Public Management: Paradigms, Principles, Paradoxes and Pendulums (1990)Administrative Reform in Publ…The Constitution of Society. (1988)The Constitution of Society.Learning From Experience: Lessons From Policy Implementation (1987)Learning From Experience: Les…TACTICS OF IMPLEMENTATION. (1986)TACTICS OF IMPLEMENTATION.Street-Level Bureaucracy: Dilemmas of the Individual in Public Services (1981)Street-Level Bureaucracy: Dil…Street-Level Bureaucracy: Dilemmas of the Individual in Public Services (1981)Street-Level Bureaucracy: Dil…Implementation Structures: A New Unit of Administrative Analysis (1981)Implementation Structures: A …Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil (2021)Pathways to hybridization: As…A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting (2021)A consistent bottom-up approa…The institutionalization of public sector accounting reforms: the role of pilot entities (2020)The institutionalization of p…IPSAS in Latin America: innovation, isomorphism or rhetoric? (2020)IPSAS in Latin America: innov…Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania (2019)Investigation of the institut…The emergence of an accounting practice (2018)The emergence of an accountin…IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing (2017)IPSAS, EPSAS and Other Challe…Tracing the future of reporting in the public sector: introducing integrated popular reporting (2015)Tracing the future of reporti…The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders (2015)The International Harmonizati…Indonesian public sector accounting reforms: dialogic aspirations a step too far? (2015)Indonesian public sector acco…Public Sector Accounting Reform at Local Government Level in Indonesia (2014)Public Sector Accounting Refo…Factors Influencing Green Purchase Intention among University Students (2014)Factors Influencing Green Pur…Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact (2012)Accounting Reform in the Gove…Translating ambiguous reforms: Doing better next time? (2011)Translating ambiguous reforms…The rise and fall of accruals: a case of Nepalese central government (2011)The rise and fall of accruals…Accrual accounting representations in the public sector—A case of autopoiesis (2010)Accrual accounting representa…A Realist Theory of Science. (1976)An Evolutionary Theory of Economic Change. (1983)Institutions, Institutional Change and Economic Performance (1991)An institutional perspective on performance measurement and management in the ‘new public sector’ (2000)Institutional rationality and practice variation: New directions in the institutional analysis of practice (2007)The design and use of performance management systems: An extended framework for analysis (2009)Social Choice and Individual Values. (1951)Organizational Learning (1988)The Management of Innovation (1994)The New Governance: Governing without Government (1996)Governance as theory: five propositions (1998)Political Parties and Macroeconomic Policy (1977)Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (1995)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Varieties of Participation in Public Services: The Who, When, and What of Coproduction (2017)The Policy Implementation Process (1975)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Designing Evaluations of Educational and Social Programs. (1983)Beyond Decoupling: Rethinking the Relationship Between the Institutional Environment and the Classroom (2004)Shaping Teacher Sensemaking: School Leaders and the Enactment of Reading Policy (2005)A Garbage Can Model of Organizational Choice (1972)Essence of Decision: Explaining the Cuban Missile Crisis (1972)Research on Policy Implementation: Assessment and Prospects (2000)Games and Decisions (2015)Forty years of wicked problems literature: forging closer links to policy studies (2018)Policy failure and the policy-implementation gap: can policy support programs help? (2019)STREET‐LEVEL BUREAUCRACY AND PUBLIC ACCOUNTABILITY (2007)Administrative Burden: Learning, Psychological, and Compliance Costs in Citizen-State Interactions (2014)Culture and health (2014)Notes on the theory of the actor-network: Ordering, strategy, and heterogeneity (1992)Interpretive case studies in IS research: nature and method (1995)The Nature of Theory in Information Systems1 (2006)Social Traps and the Problem of Trust (2005)Social Accountability: What Does the Evidence Really Say? (2015)Alternative Models of Government-Nonprofit Sector Relations: Theoretical and International Perspectives (2000)The Rationalization of Charity: The Influences of Professionalism in the Nonprofit Sector (2009)Unanticipated Gains (2009)Integrating quantitative and qualitative research: how is it done? (2006)Mixing methods in a qualitatively driven way (2006)Doing Mixed Methods Research Pragmatically: Implications for the Rediscovery of Pragmatism as a Research Paradigm (2009)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1991A PUBLIC MANAGEMENT FOR ALL SEASONS?9,822 cited
  • 1981Street-Level Bureaucracy: Dilemmas of the Individual in Public Services8,971 cited
  • 1988The Constitution of Society.8,828 cited
  • 1995The “new public management” in the 1980s: Variations on a theme3,815 cited
  • 2003Social Research Methods2,543 cited
  • 1981Street-Level Bureaucracy: Dilemmas of the Individual in Public Services1,576 cited
  • 2000Conceptualizing management accounting change: an institutional framework1,574 cited
  • 1995Synthesizing the Implementation Literature: The Ambiguity-Conflict Model of Policy Implementation1,517 cited
  • 1987Learning From Experience: Lessons From Policy Implementation1,038 cited
  • 1993Nonprofits for Hire967 cited
  • 1990Administrative Reform in Public Management: Paradigms, Principles, Paradoxes and Pendulums933 cited
  • 1981Implementation Structures: A New Unit of Administrative Analysis672 cited
  • 1995Accounting, ambiguity, and the new institutionalism532 cited
  • 2004Implementation Studies: Time for a Revival? Personal Reflections on 20 Years of Implementation Studies517 cited
  • 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality

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474 cited
  • 1986TACTICS OF IMPLEMENTATION.417 cited
  • Cited by

    • 2015Tracing the future of reporting in the public sector: introducing integrated popular reporting141 cited
    • 2014Public Sector Accounting Reform at Local Government Level in Indonesia101 cited
    • 2015Indonesian public sector accounting reforms: dialogic aspirations a step too far?74 cited
    • 2011The rise and fall of accruals: a case of Nepalese central government66 cited
    • 2014Factors Influencing Green Purchase Intention among University Students61 cited
    • 2020IPSAS in Latin America: innovation, isomorphism or rhetoric?60 cited
    • 2015The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders58 cited
    • 2018The emergence of an accounting practice46 cited
    • 2017IPSAS, EPSAS and Other Challenges in European Public Sector Accounting and Auditing43 cited
    • 2021Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil43 cited
    • 2019Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania40 cited
    • 2011Translating ambiguous reforms: Doing better next time?38 cited
    • 2020The institutionalization of public sector accounting reforms: the role of pilot entities38 cited
    • 2012Accounting Reform in the Government of Canada: Exploratory Evidence on Accrual Accounting Adoption and Impact38 cited
    • 2021A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting35 cited
    • 2010Accrual accounting representations in the public sector—A case of autopoiesis34 cited