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Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria
16 references·16 citing·44 second hopsampled
Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria (2017)Legitimating change in the public sector:…The “Macro” and the “Micro” of Legitimacy: Toward a Multilevel Theory of the Legitimacy Process (2014)The “Macro” and the “Micro” o…Toward a Theory of Social Judgments of Organizations: The Case of Legitimacy, Reputation, and Status (2011)Toward a Theory of Social Jud…Public management reform : a comparative analysis - new public management, governance, and the Neo-Weberian State (2011)Public management reform : a …Circulating Ideas: Imitation, Translation and Editing (2008)Circulating Ideas: Imitation,…Rhetorical Strategies of Legitimacy (2005)Rhetorical Strategies of Legi…The Middle Aging of New Public Management: Into the Age of Paradox? (2004)The Middle Aging of New Publi…Governing by Numbers: Why Calculative Practices Matter (2004)Governing by Numbers: Why Cal…A Rhetorical Theory of Diffusion (2004)A Rhetorical Theory of Diffus…Qualitative Research and Evaluation Methods (3rd ed.) (2003)Qualitative Research and Eval…Modernizing Governance: New Labour, Policy and Society (2001)Modernizing Governance: New L…Modernising Governance: New Labour, Policy and Society (2001)Modernising Governance: New L…Legitimizing Immigration Control: A Discourse-Historical Analysis (1999)Legitimizing Immigration Cont…The “new public management” in the 1980s: Variations on a theme (1995)The “new public management” i…Case Study Research: Design and Methods (1991)Case Study Research: Design a…An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category (1988)An Institutional Perspective …Qualitative research and evaluation methods (1980)Qualitative research and eval…Understanding the Role of Legitimacy During Strategic Change in Public Organizations: A Review and Research Agenda (2025)Understanding the Role of Leg…The govern(mentality) of financial reporting reform: lessons from UK central government (2024)The govern(mentality) of fina…Reflecting on Management Change in the UK Public Sector (2024)Reflecting on Management Chan…Public service management reform: an institutional work and collective framing approach (2023)Public service management ref…Discursive Approaches to Politics in Malaysia (2023)Discursive Approaches to Poli…Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects (2022)Negative effects of the adopt…Culture, language, and accounting reform: a new perspective on IPSAS implementation (2022)Culture, language, and accoun…Reporting practices in situations of conflicting institutional logics: the case of a German federal authority (2021)Reporting practices in situat…Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam (2021)Effects of leadership and acc…The Influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities (2020)The Influence of the Organiza…Legitimating the standard-setter of public sector accounting reforms (2020)Legitimating the standard-set…Institutions and Actorhood as Co‐Constitutive and Co‐Constructed: The Argument and Areas for Future Research (2020)Institutions and Actorhood as…Exploring the role of innovation in the level of readiness to adopt IPSAS (2020)Exploring the role of innovat…Accounting for profitable prevention—The case of social investments (2020)Accounting for profitable pre…The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS) (2019)The United Nations’ (UN) deci…Justifying Public Sector Accounting Change from the Inside: Ex‐post Reflections from Three Countries (2019)Justifying Public Sector Acco…The Social Construction of Reality (1967)An introduction to functional grammar (1986)Introduction to functional grammar . By M. A. K. Halliday London & Baltimore: Edward Arnold, 1985. Pp. xxxv, 387. (1989)Discourse (2005)Discourse: A Critical Introduction. (2008)Critical Discourse Analysis (2015)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Basics of Qualitative Research: Grounded Theory Procedures and Techniques. (1992)Managing Legitimacy: Strategic and Institutional Approaches (1995)2 How Actors Change Institutions: Towards a Theory of Institutional Entrepreneurship (2009)Building Sustainable Hybrid Organizations: The Case of Commercial Microfinance Organizations (2010)Institutional Complexity and Organizational Responses (2011)Political Parties and Macroeconomic Policy (1977)A PUBLIC MANAGEMENT FOR ALL SEASONS? (1991)Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (1995)An institutional perspective on performance measurement and management in the ‘new public sector’ (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Varieties of Participation in Public Services: The Who, When, and What of Coproduction (2017)Prospect Theory: An Analysis of Decision under Risk (1979)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Prospect theory: An analysis of decision under risk (1988)Organizational Legitimacy: Six Key Questions (2017)Social Media and the Formation of Organizational Reputation (2017)Financial performance shortfall, ESG controversies, and ESG performance: Evidence from firms around the world (2021)Agendas, alternatives, and public policies (1984)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)New Public Management Is Dead--Long Live Digital-Era Governance (2005)How small system dynamics models can help the public policy process (2010)The second wave of digital-era governance: a quasi-paradigm for government on the Web (2013)Judgment under Uncertainty: Heuristics and Biases (1974)The Harm of Symbolic Actions and Green-Washing: Corporate Actions and Communications on Environmental Performance and Their Financial Implications (2011)Legitimacy (2017)Digital innovation and transformation: An institutional perspective (2018)Qualitative evaluation and research methods (1990)Toward a Definition of Mixed Methods Research (2007)How Many Interviews Are Enough? (2005)Three Approaches to Qualitative Content Analysis (2005)Purposeful Sampling for Qualitative Data Collection and Analysis in Mixed Method Implementation Research (2013)Theory Building From Cases: Opportunities And Challenges (2007)Document Analysis as a Qualitative Research Method (2009)Qualitative Case Study Methodology: Study Design and Implementation for Novice Researchers (2015)Public Value Governance: Moving Beyond Traditional Public Administration and the New Public Management (2014)INNOVATION IN THE PUBLIC SECTOR: A SYSTEMATIC REVIEW AND FUTURE RESEARCH AGENDA (2015)UNDERSTANDING HYBRIDITY IN PUBLIC ORGANIZATIONS (2015)
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References

  • 1991Case Study Research: Design and Methods39,535 cited
  • 1980Qualitative research and evaluation methods35,808 cited
  • 2003Qualitative Research and Evaluation Methods (3rd ed.)10,488 cited
  • 1995The “new public management” in the 1980s: Variations on a theme3,815 cited
  • 2005Rhetorical Strategies of Legitimacy2,436 cited
  • 2011Public management reform : a comparative analysis - new public management, governance, and the Neo-Weberian State1,736 cited
  • 2011Toward a Theory of Social Judgments of Organizations: The Case of Legitimacy, Reputation, and Status1,378 cited
  • 1999Legitimizing Immigration Control: A Discourse-Historical Analysis1,152 cited
  • 2004The Middle Aging of New Public Management: Into the Age of Paradox?1,007 cited
  • 2014The “Macro” and the “Micro” of Legitimacy: Toward a Multilevel Theory of the Legitimacy Process987 cited
  • 2001Modernising Governance: New Labour, Policy and Society843 cited
  • 2001Modernizing Governance: New Labour, Policy and Society736 cited
  • 2008Circulating Ideas: Imitation, Translation and Editing728 cited
  • 2004Governing by Numbers: Why Calculative Practices Matter686 cited
  • 2004A Rhetorical Theory of Diffusion

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685 cited
  • 1988An Institutional Perspective on the Rise, Social Transformation, and Fall of a University Budget Category673 cited
  • Cited by

    • 2020Institutions and Actorhood as Co‐Constitutive and Co‐Constructed: The Argument and Areas for Future Research78 cited
    • 2020Exploring the role of innovation in the level of readiness to adopt IPSAS39 cited
    • 2020Legitimating the standard-setter of public sector accounting reforms35 cited
    • 2022Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects29 cited
    • 2022Culture, language, and accounting reform: a new perspective on IPSAS implementation26 cited
    • 2020The Influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities24 cited
    • 2021Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam19 cited
    • 2019The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)18 cited
    • 2025Understanding the Role of Legitimacy During Strategic Change in Public Organizations: A Review and Research Agenda16 cited
    • 2021Reporting practices in situations of conflicting institutional logics: the case of a German federal authority16 cited
    • 2023Public service management reform: an institutional work and collective framing approach14 cited
    • 2019Justifying Public Sector Accounting Change from the Inside: Ex‐post Reflections from Three Countries14 cited
    • 2023Discursive Approaches to Politics in Malaysia8 cited
    • 2020Accounting for profitable prevention—The case of social investments7 cited
    • 2024Reflecting on Management Change in the UK Public Sector4 cited
    • 2024The govern(mentality) of financial reporting reform: lessons from UK central government3 cited