Articlebronze2010

USING IDEAS TO ADVANCE PROFESSIONS: PUBLIC SECTOR ACCRUAL ACCOUNTING

81 citations0/0 files storedFinancial Accountability and Management

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Accounting Theory and Financial Reporting Public Policy and Administration Research Accounting and Organizational Management

Abstract

This study investigates a contest of ideas that took place between public sector accrual accounting (PSAA) and Government Finance Statistics (GFS) in the Australian state of New South Wales. The debate, its context and its course is historically analysed from a neo‐institutional theory perspective, employing both documentary and oral history sources. Important in PSAA's win over GFS were: phantom images of PSAA success; a dominant politician; discourse control directing attention to the balance sheet; and, normative isomorphism from professionally qualified public sector accountants. Understanding public sector accounting change requires analysis beyond technical change; in this case the actors and their motives overwhelmed the technical.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields 1990Rediscovering institutions: the organizational basis of politics 1995The “new public management” in the 1980s: Variations on a theme 1996Translating Organizational Change 1999The Social Construction of Organizational Knowledge: A Study of the Uses of Coercive, Mimetic, and Normative Isomorphism 1996Travels of Ideas

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