Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

USING IDEAS TO ADVANCE PROFESSIONS: PUBLIC SECTOR ACCRUAL ACCOUNTING

16 references·16 citing·37 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
1983The Iron Caged Revisited : Institutional Isomorphism and Collective Rationality in Organizational Fields9,047 cited
1990Rediscovering institutions: the organizational basis of politics5,533 cited
1995The “new public management” in the 1980s: Variations on a theme3,815 cited
1996Translating Organizational Change1,624 cited
1999The Social Construction of Organizational Knowledge: A Study of the Uses of Coercive, Mimetic, and Normative Isomorphism1,109 cited
1996Travels of Ideas1,070 cited
2001Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles657 cited
1996Critical and interpretive histories: insights into accounting’s present and future through its past534 cited
2008Public sector to public services: 20 years of “contextual” accounting research521 cited
1992Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research433 cited
2010International Federation Of Accountants427 cited
2004The diffusion of management accounting innovations in the public sector: a research agenda

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

337 cited

1991On the arenas of accounting change: The process of translation311 cited

1999Changing public sector accountability: critiquing new directions281 cited

Cited by

2014Public Sector Accounting Reform at Local Government Level in Indonesia101 cited
2015Indonesian public sector accounting reforms: dialogic aspirations a step too far?74 cited
2013Reforming central government: An evaluation of an accounting innovation60 cited
2018Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector59 cited
2019The Development of EPSAS: Contributions from the Literature48 cited
2010The adoption of accrual accounting in the Indonesian public sector48 cited
2012Accounting Change and Institutional Capacity: The Case of A Provincial Government in Indonesia47 cited
2018The emergence of an accounting practice46 cited
2012Accrual accounting by Anglo-American governments: Motivations, developments, and some tensions over the last 30 years44 cited
2025Impact of artificial intelligence on the performance and quality of accounting information systems and accuracy of financial data reporting39 cited
2014Beyond Self‐Evident: Recognising the Problematic Political Context of Accrual Accounting Adoption in South Korea32 cited
2012Crisis, Committees and Consultants: The Rise of Value-For-Money Auditing in the Federal Public Sector in Canada28 cited
2020Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government24 cited
2014Cui bono? Depicting the benefits of the new municipal budgeting and accounting regime in Germany23 cited
2021Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review23 cited
2016Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government22 cited