SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Accounting Change and Institutional Capacity: The Case of A Provincial Government in Indonesia
16 references·7 citing·43 second hop
Accounting Change and Institutional Capacity: The Case of A Provincial Government in Indonesia (2012)Accounting Change and Institutional Capac…Institutionalization of accrual accounting in the Indonesian public sector (2012)Institutionalization of accru…Public sector performance measurement in developing countries (2007)Public sector performance mea…Corporatisation and accounting change (2007)Corporatisation and accountin…The actual implementation of accruals accounting (2006)The actual implementation of …Institutional theories in management accounting change (2006)Institutional theories in man…Unity in diversity? The creation of new local governments in a decentralising Indonesia (2005)Unity in diversity? The creat…Stability and change: an institutionalist study of management accounting change (2005)Stability and change: an inst…Debating the Impact of Accrual Accounting and Reporting in the Public Sector (2005)Debating the Impact of Accrua…The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The iron cage revisited insti…Understanding financial accounting practice (2000)Understanding financial accou…Accounting, management and organizational change: A comparative study of local government (2000)Accounting, management and or…Accounting change in Dutch government: Exploring the gap between expectations and realizations (2000)Accounting change in Dutch go…Public Management: The New Zealand Model (1998)Public Management: The New Ze…The economic institutions of capitalism firms, markets, relational contracting (1985)The economic institutions of …Economic Incentives and the Choice of State Government Accounting Practices (1984)Economic Incentives and the C…The Municipal Accounting Maze: An Analysis of Political Incentives (1977)The Municipal Accounting Maze…The effect of human capital and physical capital on regional financial condition: the moderating effect of management control system (2021)The effect of human capital a…Shunning careers in public accounting firms: The case of Indonesia (2018)Shunning careers in public ac…Public sector accounting in emerging economies (2016)Public sector accounting in e…The Use of Accountability Reports and the Accountability Forum: Evidence from an Indonesian Local Government (2015)The Use of Accountability Rep…The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka (2015)The New Public Financial Mana…Public Sector Accounting Reform at Local Government Level in Indonesia (2014)Public Sector Accounting Refo…The Impact of the Balanced Scorecard on Corporate Performance: The Case of an Australian Public Sector Enterprise (2013)The Impact of the Balanced Sc…The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Case Study Research: Design and Methods (1984)Case Study Research: Design and Methods (1991)Goals versus institutions: the development of performance measurement in the Swedish university sector (2003)Accrual Accounting in EU Local Governments: One Method, Several Approaches (2009)On the Number and Size of Nations (1997)Decentralization of Governance and Development (2002)Fractionalization (2003)DECENTRALIZATION REFORM AND LOCAL‐GOVERNMENT PROLIFERATION IN INDONESIA: TOWARDS A FRAGMENTATION OF REGIONAL DEVELOPMENT (2009)Patronage, District Creation, and Reform in Uganda (2010)The impact of fiscal and political decentralization on local public investment in Indonesia (2017)A Garbage Can Model of Organizational Choice (1972)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Population Ecology of Organizations (1977)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)International Norm Dynamics and Political Change (1998)An Evolutionary Theory of Economic Change. (1983)The Constitution of Society. Outline of the Theory of Structuration (1984)Social and environmental accounting, organisational change and management accounting: A processual view (2013)The transition towards circular economy and waste within accounting and accountability models: a systematic literature review and conceptual framework (2022)Financial accounting: In communicating reality, we construct reality (1988)Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research (1992)Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality (1998)Impact of IPSAS on reforming governmental financial information systems: a comparative study (2010)Sustainability accounting and accountability in the public sector (2014)Information Systems Success: The Quest for the Dependent Variable (1992)INSTITUTIONAL RESEARCH ON PERFORMANCE MEASUREMENT AND MANAGEMENT IN THE PUBLIC SECTOR ACCOUNTING LITERATURE: A REVIEW AND ASSESSMENT (2009)A Pure Theory of Local Expenditures (1956)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure (1986)Production, Information Costs and Economic Organization (1996)Determinants of web site information by Spanish city councils (2008)Qualitative Data Analysis: An Expanded Sourcebook (1994)Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012)Public sector accounting, accountability and austerity: more than balancing the books? (2015)The case of partial least squares (PLS) path modeling in managerial accounting research (2017)The New Public Service: Serving Rather than Steering (2000)Origin and theoretical basis of new public management (2001)Wicked Problems (2013)The Politics, Power, and Pathologies of International Organizations (1999)Chapter 6 Institutions as a Fundamental Cause of Long-Run Growth (2005)Neoliberalism, higher education and the knowledge economy: from the free market to knowledge capitalism (2005)
this work references cited by second hop

References

  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 1985The economic institutions of capitalism firms, markets, relational contracting7,240 cited
  • 1998Public Management: The New Zealand Model1,029 cited
  • 1977The Municipal Accounting Maze: An Analysis of Political Incentives449 cited
  • 2005Stability and change: an institutionalist study of management accounting change324 cited
  • 2005Debating the Impact of Accrual Accounting and Reporting in the Public Sector262 cited
  • 2000Accounting, management and organizational change: A comparative study of local government256 cited
  • 2005Unity in diversity? The creation of new local governments in a decentralising Indonesia234 cited
  • 2006Institutional theories in management accounting change232 cited
  • 2007Corporatisation and accounting change209 cited
  • 1984Economic Incentives and the Choice of State Government Accounting Practices209 cited
  • 2006The actual implementation of accruals accounting188 cited
  • 2000Accounting change in Dutch government: Exploring the gap between expectations and realizations185 cited
  • 2000Understanding financial accounting practice133 cited
  • 2007

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

Public sector performance measurement in developing countries
125 cited
  • 2012Institutionalization of accrual accounting in the Indonesian public sector110 cited
  • Cited by

    • 2014Public Sector Accounting Reform at Local Government Level in Indonesia101 cited
    • 2018Shunning careers in public accounting firms: The case of Indonesia36 cited
    • 2021The effect of human capital and physical capital on regional financial condition: the moderating effect of management control system29 cited
    • 2015The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka25 cited
    • 2016Public sector accounting in emerging economies23 cited
    • 2013The Impact of the Balanced Scorecard on Corporate Performance: The Case of an Australian Public Sector Enterprise20 cited
    • 2015The Use of Accountability Reports and the Accountability Forum: Evidence from an Indonesian Local Government11 cited