Accounting change in Dutch government: Exploring the gap between expectations and realizations

Management Accounting Research

Volumn 11, Issue 2, 2000, Pages 263-279

  Ter Bogt, Henk J ^a   Jan Van Helden, G ^a  

^a UNIVERSITY OF GRONINGEN   (Netherlands)

Author keywords

Accounting change; Government; Management accounting

Indexed keywords

EID: 0041702749     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1006/mare.2000.0132     Document Type: Article

References (32)

1. ter Bogt H. J. Neo-institutionele economie, management control en verzelfstandiging van overheidsorganisaties-overwegingen voor verzelfstandiging en effecten op efficiëntie en financieel-economische sturing. 1997;Labyrint Publication, Capelle aan den IJssel.
2. ter Bogt H. J. Financial and economic management in autonomized Dutch public organizations. Financial Accountability and Management. 15:1999;329-351.
3. Bowerman M. The public sector financial management reforms: Confusions, tensions and paradoxes. Olson O., Guthrie J., Humphrey C. Global Warming!; Debating International Developments in New Public Financial Management, Oslo, Cappelen Akademisk Forlag. 1998.
4. J. Burns, R. W. Scapens, Centre of Interdisciplinary Research in Accounting and Finance, University of Manchester, 2000.
5. Cyert R. M., March J. G. A Behavioral Theory of the Firm. 1963;Prentice Hall, Englewood Cliffs (N.J.).
6. Ezzamel M. Corporate governance and financial control. Ezzamel M., Heathfield D. Perspectives on Financial Control. 1992;3-26 Chapman and Hall, Londen.
7. Gordon L. A., Narayanan V. K. Management accounting systems, perceived environmental uncertainty and organization structure: an empirical investigation. Accounting, Organizations and Society. 9(1):1984;33-47.
8. van Helden G. J. A review of the policy and management instruments project for municipalities in the Netherlands. Financial Accountability and Management. 14(2):1998;85-104.
9. van Helden G. J. BBI in de praktijk; een vergelijkend onderzoek naar de planning en control bij acht middelgrote gemeenten. 1998;Shaker Publishing, Maastricht.
10. Hofstede G. Management control of public and not-for-profit activities. Accounting, Organizations and Society. 6(3):1981;193-211.
11. Hood C. The 'New Public Management' in the 1980s: variations on a theme. Accounting, Organizations and Society. 20(2/3):1995;93-109.
12. Hopwood A. G. Accounting and organizational behaviour. Carsberg en B., Hope T. Current Issues in Accounting. 1984;260-273 Philip Allen, Oxford.
13. Houwaart D., van der Linde R., Post J., Verduijn K. Bestuurlijke vernieuwing, bedrijfs voering en informatie; slotpublikatie Stichting BBI. 1995;Stichting BBI, Leusden.
14. Humphrey C., Miller P., Smith H. Financial management in the U.K. public sector: ambiguities, paradoxes and limits. Olson O., Guthrie J., Humphrey C. Global Warming!; Debating International Developments in New Public Financial Management. 1998;pp. 304-345 Cappelen Akademisk Forlag, Oslo.
15. Johnsen C. Implementation mode and local government performance measurement: A Norwegian experience. Financial Accountability & Management. 15(1):1999;41-66.
16. Jönsson S. Accounting for Improvement. 1996;Pergamon, Oxford.
17. Welschen P. T. M. Onderzoek planning en control bij middelgrote en kleine gemeenten; een rapportage op hoofdlijnen. 1997;KPMG, Utrecht.
18. Lapsley I., Pettigrew A. Meeting the challenge: accounting for change. Financial Accountability and Management. 10(2):1994;79-92.
19. Laughlin R., Pallot J. Trends, patterns and influencing factors: Some reflections. Olson J., Guthrie J., Humphrey C. Global Warming!; Debating International Developments in New Public Financial Management. 1998;pp. 376-399 Cappelen Akademisk Forlag, Oslo.
20. Lawton A., McKevitt D. Strategic change in local government management: comparative case studies. Local Government Studies. 21(1) (Spring):1995;46-64.
21. van Loon P. J. J. M. De ontwikkeling van het financieel-econo misch management in organisaties; op weg naar de meetbaarheid ervan. 1993;Alphen aan den Rijn, Samsom.
22. van Nispen F. K. M., Noordhoek D. P. De grote operaties; de overheid onder het mes, of snijden in eigen vlees. 1986;Kluwer, Deventer.
23. Olson O., Guthrie J., Humphrey C. Global Warming!; Debating International Developments in New Public Financial Management. 1998a;Cappelen Akademisk Forlag, Oslo.
24. Olson O., Guthrie J., Humphrey C. Conclusion-growing accustomed to other faces: The global themes and warnings of our project. Olson et al.(1998a). 1998b;. p. 435-464.
25. Player S., Keys D. E. Lessons from the ABM-Battlefield: getting off to the right start. Journal of Cost Management. Spring:1995;26-38.
26. Scapens R. W. Never mind the gap: Towards an institutional perspective of management accounting practices. Management Accounting Research. 5(3/4):1994;301-321.
27. Scapens R. W., Roberts J. Accounting and control: A case study of resistance to accounting and change. Management Accounting Research. 4(1):1993;1-32.
28. Schein E. H. Organizational Culture and Leadership. 1992;Jossey Bass, San Francisco, CA.
29. Shields M. D., McEwan M. A. Implementing activity-based costing systems successfully. Journal of Cost Management. Winter:1996;15-22.
30. Shields M. D., Young S. M. A behavioral model for implementing cost management systems. Journal of Cost Management. Winter:1989;17-27.
31. Verhaak F. O. M. Shifting frames of reference in Dutch autonomisation reforms. Kickert W. J. M. Public Management and Administrative Reform in Western Europe. 1997;157-176 Cheltenham/Northampton, Edward Elgar.
32. Williamson O. E. Corporate Control and Business Behavior-an Inquiry into the Effects of Organization Form and Enterprise Behavior. 1970;Prentice Hall, Englewood Cliffs.