Accounting Change Model for the Public Sector: Adapting Luder's Model for Developing Countries

Abstract

The purpose of this paper is to discuss the development of a theoretical model to investigate accounting change in the public sector in a developing country. The accounting change model developed by Luder (1992) for the public sector was adapted by reference to the work of others (Christensen 2002; Godfrey, Devlin & Merrouche 1996; Oliorilanto 2008; Saleh, 2007; Yamamoto 1999). The adapted model provides an integrative framework that conceptualizes multifaceted internal and external factors influencing accounting change and factors that can be barriers to and facilitators of change in developing countries.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 26 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.