메뉴 건너뛰기




Volumn 21, Issue 1, 2005, Pages 33-55

Conflict and Rationality: Accounting in Northern Ireland's Devolved Assembly

Author keywords

accounting practices; conflict; devolution; Northern Ireland; rationality

Indexed keywords


EID: 33645513382     PISSN: 02674424     EISSN: 14680408     Source Type: Journal    
DOI: 10.1111/j.0267-4424.2005.00208.x     Document Type: Article
Times cited : (41)

References (59)
  • 1
    • 0040666293 scopus 로고
    • ‘Conflict Resolution in Intercultural Settings: Problems and Prospects’
    • D.J.D. Sandole, H. Van Der Merwe, (eds.),, (Manchester University Press)
    • Avruch, K. and P.W. Black 1993, ‘Conflict Resolution in Intercultural Settings: Problems and Prospects’, in D.J.D. Sandole and H. Van Der Merwe (eds.), Conflict Resolution Theory and Practice: Integration and Appreciation (Manchester University Press), pp. 131–45.
    • (1993) Conflict Resolution Theory and Practice: Integration and Appreciation , pp. 131-145
    • Avruch, K.1    Black, P.W.2
  • 4
    • 0038471975 scopus 로고    scopus 로고
    • ‘Politicians and Output-oriented Performance Evaluation in Municipalities’
    • Bogt, H. ter 2001, ‘Politicians and Output-oriented Performance Evaluation in Municipalities’, The European Accounting Review, Vol. 10, No. 3, pp. 621–43
    • (2001) The European Accounting Review , vol.10 , Issue.3 , pp. 621-643
    • Bogt, H.T.1
  • 5
    • 3843113376 scopus 로고    scopus 로고
    • ‘A Transaction Cost Approach to the Autonomization of Government Organizations: A Political Transaction Cost Framework Confronted with Six Cases of Autonomization in the Netherlands’
    • Vol, pp
    • Bogt, H. ter 2003, ‘A Transaction Cost Approach to the Autonomization of Government Organizations: A Political Transaction Cost Framework Confronted with Six Cases of Autonomization in the Netherlands’, European Journal of Law and Economics, Vol 16, pp 149–86.
    • (2003) European Journal of Law and Economics , vol.16 , pp. 149-186
    • Bogt, H.T.1
  • 6
    • 85095672014 scopus 로고    scopus 로고
    • ‘Politicians in Search of Performance Information’
    • Bogt, H. ter 2004, ‘Politicians in Search of Performance Information’, Financial Accountability & Management, Vol. 20, No. 3, pp. 221–52.
    • (2004) Financial Accountability & Management , vol.20 , Issue.3 , pp. 221-252
    • Bogt, H.T.1
  • 7
    • 30344488344 scopus 로고    scopus 로고
    • ‘The Public Sector Financial Management Reforms: Confusions, Tensions and Paradoxes’
    • O. Olson, J. Guthrie, C. Humphrey, (eds.),, (Oslo, Cappelen Akademisk Forlag)
    • Bowerman, M. 1998, ‘The Public Sector Financial Management Reforms: Confusions, Tensions and Paradoxes’, in O. Olson, J. Guthrie and C. Humphrey (eds.), Global Warning: Debating International Developments in New Public Financial Management(Oslo: Cappelen Akademisk Forlag).
    • (1998) Global Warning: Debating International Developments in New Public Financial Management
    • Bowerman, M.1
  • 8
    • 84947652297 scopus 로고
    • ‘Changes in the Public Sector: A Review of “Alternative” Accounting Research’
    • Broadbent, J. and J. Gutherie 1992, ‘Changes in the Public Sector: A Review of “Alternative” Accounting Research’, Accounting, Auditing & Accountability Journal, Vol. 5, No. 2, pp. 3–31.
    • (1992) Accounting, Auditing & Accountability Journal , vol.5 , Issue.2 , pp. 3-31
    • Broadbent, J.1    Gutherie, J.2
  • 11
    • 0038336250 scopus 로고    scopus 로고
    • ‘Government Accounting: An Assessment of Theory, Purposes and Standards’
    • Chan, J. 2003, ‘Government Accounting: An Assessment of Theory, Purposes and Standards’, Public Money & Management, Vol. 23, No. 1, pp. 13–20.
    • (2003) Public Money & Management , vol.23 , Issue.1 , pp. 13-20
    • Chan, J.1
  • 13
    • 0346646375 scopus 로고
    • Comptroller and Auditor General, Report by the Comptroller and Auditor General, HC 123, Session 1994–95, (Stationery Office)
    • Comptroller and Auditor General 1995, ‘Resource Accounting and Budgeting in Government’, Report by the Comptroller and Auditor General, HC 123, Session 1994–95 (Stationery Office).
    • (1995) ‘Resource Accounting and Budgeting in Government’
  • 14
    • 85095674366 scopus 로고    scopus 로고
    • Comptroller and Auditor General, General Report of the Comptroller and Auditor General 2002–03, HC 235, Session 2003–04, (Stationery Office)
    • Comptroller and Auditor General 2004, ‘Financial Auditing and Reporting,’ General Report of the Comptroller and Auditor General 2002–03, HC 235, Session 2003–04 (Stationery Office).
    • (2004) ‘Financial Auditing and Reporting,’
  • 20
    • 84909235762 scopus 로고    scopus 로고
    • pmid/12654823 (26 December,, [accessed 29 December, 2003])
    • Devenport, M. 2003, ‘Turbulent Year for NI Process’ (26 December, http://www.news.bbc.co.uk/1/hi/northern_ireland/3333959.stm[accessed 29 December, 2003]).pmid/12654823
    • (2003) ‘Turbulent Year for NI Process’
    • Devenport, M.1
  • 21
    • 84965760563 scopus 로고
    • ‘Organizational Change and Accounting: Understanding the Budgeting System in its Organizational Context’
    • Ezzamel, M. 1994, ‘Organizational Change and Accounting: Understanding the Budgeting System in its Organizational Context’, Organization Studies, Vol. 15, No. 2, pp. 213–40.
    • (1994) Organization Studies , vol.15 , Issue.2 , pp. 213-240
    • Ezzamel, M.1
  • 23
    • 0003183027 scopus 로고    scopus 로고
    • ‘Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality?’
    • Guthrie, J. 1998, ‘Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality?’, Financial Accountability & Management, Vol. 14, No. 1, pp. 1–20.
    • (1998) Financial Accountability & Management , vol.14 , Issue.1 , pp. 1-20
    • Guthrie, J.1
  • 24
    • 0001058076 scopus 로고    scopus 로고
    • ‘Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward’
    • Nos
    • Guthrie, J., O. Olson and C. Humphrey 1999, ‘Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways Forward’, Financial Accountability & Management, Vol. 15, Nos. 3 & 4, pp. 209–28.
    • (1999) Financial Accountability & Management , vol.15 , Issue.3-4 , pp. 209-228
    • Guthrie, J.1    Olson, O.2    Humphrey, C.3
  • 26
    • 84982682988 scopus 로고
    • ‘Resource Accounting: Valuation, Consolidation and Accounting Regulation’
    • Heald, D. and G. Georgiou 1995, ‘Resource Accounting: Valuation, Consolidation and Accounting Regulation’, Public Administration, Vol. 73, No. 4, pp. 571–79.
    • (1995) Public Administration , vol.73 , Issue.4 , pp. 571-579
    • Heald, D.1    Georgiou, G.2
  • 29
    • 84909258914 scopus 로고    scopus 로고
    • HM Treasury, [accessed 17 December, 2003])
    • HM Treasury 2003, Resource Accounting Manual (http://www.resource-accounting.gov.uk/current/frames.htm[accessed 17 December, 2003]).
    • (2003) Resource Accounting Manual
  • 30
    • 27844545235 scopus 로고    scopus 로고
    • ‘Investigating Standard Setting: Accounting for the United Kingdom's Private Finance Initiative’
    • Hodges, R. and H. Mellett 2002, ‘Investigating Standard Setting: Accounting for the United Kingdom's Private Finance Initiative’, Accounting Forum, Vol. 26, No. 2, pp. 126–51.
    • (2002) Accounting Forum , vol.26 , Issue.2 , pp. 126-151
    • Hodges, R.1    Mellett, H.2
  • 32
    • 0000528728 scopus 로고
    • ‘On Trying to Study Accountancy in the Contexts in which it Operates’
    • Hopwood, A. 1983, ‘On Trying to Study Accountancy in the Contexts in which it Operates’, Accounting, Organisations & Society, Vol. 8, pp. 287–305.
    • (1983) Accounting, Organisations & Society , vol.8 , pp. 287-305
    • Hopwood, A.1
  • 33
    • 33746330047 scopus 로고
    • ‘Accounting and the Domain of the Public: Some Observations on Current Developments’
    • University of Leeds, November)
    • Hopwood, A. 1985, ‘Accounting and the Domain of the Public: Some Observations on Current Developments’, The Price Waterhouse Public Lecture on Accounting(University of Leeds, November).
    • (1985) The Price Waterhouse Public Lecture on Accounting
    • Hopwood, A.1
  • 35
    • 38149145720 scopus 로고
    • ‘Reflecting on Attempts to Develop a Financial Management Information System for the Probation Service in England and Wales: Some Observations on the Relationship Between the Claims of Accounting and its Practice’
    • Humphrey, C. 1994, ‘Reflecting on Attempts to Develop a Financial Management Information System for the Probation Service in England and Wales: Some Observations on the Relationship Between the Claims of Accounting and its Practice’, Accounting, Organizations and Society, Vol. 19, No. 2, pp. 147–78.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.2 , pp. 147-178
    • Humphrey, C.1
  • 37
    • 0007219314 scopus 로고    scopus 로고
    • ‘Implementation Mode and Local Government Performance Measurement: A Norwegian Experience’
    • Johnsen, A. 1999, ‘Implementation Mode and Local Government Performance Measurement: A Norwegian Experience’, Financial Accountability & Management, Vol. 15, No. 1, pp. 41–66.
    • (1999) Financial Accountability & Management , vol.15 , Issue.1 , pp. 41-66
    • Johnsen, A.1
  • 38
    • 0011520228 scopus 로고    scopus 로고
    • ‘Accounting and the New Public Management: Instruments of Substantive Efficiency or a Modernising Rationality?’
    • Nos
    • Lapsley, I. 1999, ‘Accounting and the New Public Management: Instruments of Substantive Efficiency or a Modernising Rationality?’, Financial Accountability & Management, Vol. 15, Nos. 3 and 4, pp. 201–08.
    • (1999) Financial Accountability & Management , vol.15 , Issue.3 and 4 , pp. 201-208
    • Lapsley, I.1
  • 40
    • 0009451558 scopus 로고    scopus 로고
    • ‘Changes to Managerial Decision-taking in UK Central Government’
    • Likierman, A. 2000, ‘Changes to Managerial Decision-taking in UK Central Government’, Management Accounting Research, Vol. 11, No. 2, pp. 253–61.
    • (2000) Management Accounting Research , vol.11 , Issue.2 , pp. 253-261
    • Likierman, A.1
  • 41
    • 0037847502 scopus 로고    scopus 로고
    • ‘Planning and Controlling UK Public Expenditure on a Resource Basis’
    • Likierman, A. 2003. ‘Planning and Controlling UK Public Expenditure on a Resource Basis’, Public Money & Management, Vol. 23, No. 1, pp. 13–20.
    • (2003) Public Money & Management , vol.23 , Issue.1 , pp. 13-20
    • Likierman, A.1
  • 43
    • 84935617124 scopus 로고
    • ‘Organising Political Life: What Administrative Reorganisation Tells Us About Government’
    • and J.P
    • March, J.G. and J.P. Olsen 1983, ‘Organising Political Life: What Administrative Reorganisation Tells Us About Government’, American Political Science Review, Vol. 77, pp. 734–39.
    • (1983) American Political Science Review , vol.77 , pp. 734-739
    • March, J.G.1    Olsen2
  • 44
    • 27844475956 scopus 로고    scopus 로고
    • ‘The Role of Resource Accounting in the UK Government's Quest for ‘Better Accounting’’
    • Mellett, H. 1997, ‘The Role of Resource Accounting in the UK Government's Quest for ‘Better Accounting’’, Accounting and Business Research, Vol. 27, No. 2, pp. 157–68.
    • (1997) Accounting and Business Research , vol.27 , Issue.2 , pp. 157-168
    • Mellett, H.1
  • 45
    • 0036274491 scopus 로고    scopus 로고
    • ‘The Consequences and Causes of Resource Accounting’
    • Mellett, H. 2002, ‘The Consequences and Causes of Resource Accounting’, Critical Perspectives on Accounting, Vol. 13, pp. 231–54.
    • (2002) Critical Perspectives on Accounting , vol.13 , pp. 231-254
    • Mellett, H.1
  • 46
    • 0012197311 scopus 로고
    • ‘The Healing Function in Political Conflict Resolution’
    • D.J.D. Sandole, H. Van Der Merwe, (eds.),, (Manchester, Manchester University Press)
    • Montville, J.V. 1993, ‘The Healing Function in Political Conflict Resolution’, in D.J.D. Sandole and H. Van Der Merwe (eds.), Conflict Resolution Theory and Practice: Integration and Application(Manchester: Manchester University Press).
    • (1993) Conflict Resolution Theory and Practice: Integration and Application
    • Montville, J.V.1
  • 48
    • 33745287652 scopus 로고    scopus 로고
    • NAO, Report of the Comptroller & Auditor General, HC 61–1 Session 2003–2004 (London, The Stationery Office)
    • NAO 2003b, Managing Resources to Deliver Better Public Services, Report of the Comptroller & Auditor General, HC 61–1 Session 2003–2004 (London: The Stationery Office).
    • (2003) Managing Resources to Deliver Better Public Services
  • 49
    • 84909235748 scopus 로고    scopus 로고
    • NI Department of Finance and Personnel, (Belfast, NI Department of Finance and Personnel)
    • NI Department of Finance and Personnel 2003, Northern Ireland Resource Accounting Manual(Belfast: NI Department of Finance and Personnel).
    • (2003) Northern Ireland Resource Accounting Manual
  • 50
    • 0002525127 scopus 로고    scopus 로고
    • ‘Accounting Transformation in an Advanced Welfare State: The Case of Sweden’
    • O. Olson, J. Guthrie, C. Humphrey, (eds.),, (Oslo, Cappelen Akademisk Forlag)
    • Olson, O. and K. Sahlin-Andersson 1998, ‘Accounting Transformation in an Advanced Welfare State: The Case of Sweden’, in O. Olson, J. Guthrie and C. Humphrey (eds.), Global Warning: Debating International Developments in New Public Financial Management(Oslo: Cappelen Akademisk Forlag).
    • (1998) Global Warning: Debating International Developments in New Public Financial Management
    • Olson, O.1    Sahlin-Andersson, K.2
  • 52
    • 0009376355 scopus 로고    scopus 로고
    • ‘Accrual Accounting and the Efficiency of the Core Public Sector’
    • Robinson, M. 1998, ‘Accrual Accounting and the Efficiency of the Core Public Sector’, Financial Accountability & Management, Vol. 14, No. 1, pp. 22–38.
    • (1998) Financial Accountability & Management , vol.14 , Issue.1 , pp. 22-38
    • Robinson, M.1
  • 53
    • 84966789352 scopus 로고
    • ‘Traditional Approaches to Conflict Management: Short Term Gains vs Long Term Costs’
    • Sandole, D.J.D. 1986, ‘Traditional Approaches to Conflict Management: Short Term Gains vs Long Term Costs’, Current Research on Peace and Violence, Vol. 9, pp. 119–24.
    • (1986) Current Research on Peace and Violence , vol.9 , pp. 119-124
    • Sandole, D.J.D.1
  • 54
    • 84909235747 scopus 로고
    • ‘Future Directions in Theory and Research’
    • D. J. D. Sandole, H. Van Der Merwe, (eds.),, (Manchester, Manchester University Press)
    • Sandole, D.J.D. 1993, ‘Future Directions in Theory and Research’, in D. J. D. Sandole and H. Van Der Merwe (eds.), Conflict Resolution Theory and Practice: Integration and Application(Manchester: Manchester University Press).
    • (1993) Conflict Resolution Theory and Practice: Integration and Application
    • Sandole, D.J.D.1
  • 55
    • 77950526387 scopus 로고
    • ‘An Accounting Framework for Local Authorities’
    • Sidebotham, R. 1966, ‘An Accounting Framework for Local Authorities’, Abacus, Vol. 2, No. 1, pp. 24–40.
    • (1966) Abacus , vol.2 , Issue.1 , pp. 24-40
    • Sidebotham, R.1
  • 56
    • 25844444196 scopus 로고
    • ’A Cultural Theory of Expenditure Growth and (Un)Balanced Budgets’
    • Wildavsky, A. 1985, ’A Cultural Theory of Expenditure Growth and (Un)Balanced Budgets’, Journal of Public Economics, Vol. 28, No. 3, pp. 349–57.
    • (1985) Journal of Public Economics , vol.28 , Issue.3 , pp. 349-357
    • Wildavsky, A.1
  • 57
    • 85055308100 scopus 로고
    • ‘Norms and Rules to Facilitate Convergence on Budget Balance’
    • Wildavsky, A. 1993, ‘Norms and Rules to Facilitate Convergence on Budget Balance’, Public Administration Review, Vol. 53, No. 1, pp. 28–30.
    • (1993) Public Administration Review , vol.53 , Issue.1 , pp. 28-30
    • Wildavsky, A.1
  • 58
    • 85016360824 scopus 로고
    • ‘Budgetary Control in a Decentralized System: Meeting the Criteria for Fiscal Stability in the European Union’
    • Wildavsky, A. and L. Jones 1994, ‘Budgetary Control in a Decentralized System: Meeting the Criteria for Fiscal Stability in the European Union’, Public Budgeting & Finance, Vol. 14, No. 4, pp. 7–23.
    • (1994) Public Budgeting & Finance , vol.14 , Issue.4 , pp. 7-23
    • Wildavsky, A.1    Jones, L.2
  • 59
    • 0034215480 scopus 로고    scopus 로고
    • ‘Designing the Northern Ireland Assembly’
    • Wilford, R. 2000, ‘Designing the Northern Ireland Assembly’, Parliamentary Affairs, Vol. 53, No. 3, pp. 577–90.
    • (2000) Parliamentary Affairs , vol.53 , Issue.3 , pp. 577-590
    • Wilford, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.