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Reforming central government accounting in diverse contexts: a three-country comparison
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References

  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 1991Strategic Responses to Institutional Processes6,953 cited
  • 1983On trying to study accounting in the contexts in which it operates1,089 cited
  • 1988An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category673 cited
  • 2001Institutional theory and accounting rule choice: an analysis of four US state governments' decisions to adopt generally accepted accounting principles657 cited
  • 1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality474 cited
  • 1999Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward384 cited
  • 2009Accrual Accounting in EU Local Governments: One Method, Several Approaches247 cited
  • 2010Impact of IPSAS on reforming governmental financial information systems: a comparative study224 cited
  • 2007The harmonization of government financial information systems: the role of the IPSASs216 cited
  • 2003Reshaping Public Sector Accounting: An International Comparative View182 cited
  • 2005“Informing” technologies and the World Bank180 cited
  • 2006In pursuit of global regulation120 cited
  • 2004Accounting and accountability: recent developments in government financial information systems

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101 cited
  • 1998The Contingency Model of Governmental Accounting Innovations: a discussion59 cited
  • 2009Accounting assemblages, desire, and the body without organs58 cited
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    • 2014Brazilian Governmental Accounting Reforms: IPSAS and Accrual Accounting Adoption14 cited