메뉴 건너뛰기




Volumn 8, Issue 1, 2006, Pages 87-118

Managing implementation processes: The role of public managers in the implementation of accrual accounting - Evidence from six case studies in Germany

Author keywords

Accrual accounting; Case study; Dynamic capabilities; Implementation processes; Public managers; Resource based view

Indexed keywords


EID: 33745685678     PISSN: 14719037     EISSN: 14719045     Source Type: Journal    
DOI: 10.1080/14719030500518857     Document Type: Article
Times cited : (32)

References (68)
  • 1
    • 84989092230 scopus 로고
    • Strategic Assets and Organizational Rent
    • Amit, R. and Schoemaker, P. (1993) Strategic Assets and Organizational Rent Strategic Management Journal, 14(1), pp. 33-46.
    • (1993) Strategic Management Journal , vol.14 , Issue.1 , pp. 33-46
    • Amit, R.1    Schoemaker, P.2
  • 2
    • 0000483163 scopus 로고
    • Organizational Culture: Can It Be a Source of Sustained Competitive Advantage?
    • Barney, J. (1986) Organizational Culture: Can It Be a Source of Sustained Competitive Advantage? Academy of Management Review, 11(3), pp. 656-665.
    • (1986) Academy of Management Review , vol.11 , Issue.3 , pp. 656-665
    • Barney, J.1
  • 3
    • 84896930624 scopus 로고
    • Firm Resources and Sustained Competitive Advantage
    • Barney, J. (1991) Firm Resources and Sustained Competitive Advantage Journal of Management, 17(1), pp. 99-120.
    • (1991) Journal of Management , vol.17 , Issue.1 , pp. 99-120
    • Barney, J.1
  • 4
    • 0035529259 scopus 로고    scopus 로고
    • Is the Resource-Based 'View' a useful Perspective for Strategic Management Research? Yes
    • Barney, J. (2001) Is the Resource-Based 'View' a useful Perspective for Strategic Management Research? Yes Academy of Management Review, 26(1), pp. 41-56.
    • (2001) Academy of Management Review , vol.26 , Issue.1 , pp. 41-56
    • Barney, J.1
  • 6
    • 84989103768 scopus 로고
    • Beyond the M-Form: Toward a Managerial Theory of the Firm
    • Bartlett, C. and Ghoshal, S. (1993) Beyond the M-Form: Toward a Managerial Theory of the Firm Strategic Management Journal, 14(special issue), pp. 23-46.
    • (1993) Strategic Management Journal , vol.14 , Issue.SPEC. ISSUE , pp. 23-46
    • Bartlett, C.1    Ghoshal, S.2
  • 8
    • 0344339428 scopus 로고    scopus 로고
    • 'Process Research on Strategic Decisions: A Personal Perspective'
    • Dordrecht: Kluwer
    • Bower, J.(1997) 'Process Research on Strategic Decisions: A Personal Perspective'. In Strategic Decisions. Dordrecht: Kluwer.
    • (1997) Strategic Decisions
    • Bower, J.1
  • 9
    • 0002780445 scopus 로고    scopus 로고
    • The Strategic HRM Debate and the Resource-Based View of the Firm
    • Boxall, P. (1996) The Strategic HRM Debate and the Resource-Based View of the Firm Human Resource Management Journal, 6(3), pp. 59-75.
    • (1996) Human Resource Management Journal , vol.6 , Issue.3 , pp. 59-75
    • Boxall, P.1
  • 10
    • 0035457529 scopus 로고    scopus 로고
    • Environmental Change, Leadership Succession and Incrementalism in Local Government
    • Boyne, G. and Ashworth, R. and Powell, M. (2001) Environmental Change, Leadership Succession and Incrementalism in Local Government Journal of Management Studies, 38(6), pp. 859-878.
    • (2001) Journal of Management Studies , vol.38 , Issue.6 , pp. 859-878
    • Boyne, G.1    Ashworth, R.2    Powell, M.3
  • 12
    • 0010227019 scopus 로고    scopus 로고
    • Stand und Perspektiven der Verwaltungsreform in Deutschland
    • Budäus, D. and Finger, S. (1999) Stand und Perspektiven der Verwaltungsreform in Deutschland Die Verwaltung, 32(3), pp. 313-343.
    • (1999) Die Verwaltung , vol.32 , Issue.3 , pp. 313-343
    • Budäus, D.1    Finger, S.2
  • 14
    • 0020881896 scopus 로고
    • Corporate Entrepreneurship and Strategic Management: Insights from a Process Study
    • Burgelman, R. (1983a) Corporate Entrepreneurship and Strategic Management: Insights from a Process Study Management Science, 29(12), pp. 1349-1364.
    • (1983) Management Science , vol.29 , Issue.12 , pp. 1349-1364
    • Burgelman, R.1
  • 15
    • 0001808421 scopus 로고
    • A Model of the Interaction of Strategic Behavior, Corporate Context, and the Concept of Strategy
    • Burgelman, R. (1983b) A Model of the Interaction of Strategic Behavior, Corporate Context, and the Concept of Strategy Academy of Management Review, 8(1), pp. 61-70.
    • (1983) Academy of Management Review , vol.8 , Issue.1 , pp. 61-70
    • Burgelman, R.1
  • 16
    • 85012449673 scopus 로고    scopus 로고
    • Accrual Output Based Budgeting Systems in Australia: The Rhetoric - Reality Gap
    • Carlin, T. and Guthrie, J. (2003) Accrual Output Based Budgeting Systems in Australia: The Rhetoric - Reality Gap Public Management Review, 5(2), pp. 145-162.
    • (2003) Public Management Review , vol.5 , Issue.2 , pp. 145-162
    • Carlin, T.1    Guthrie, J.2
  • 17
    • 0000868257 scopus 로고    scopus 로고
    • Featured Topic: Public Management Change and Reform - New Public Management - Design, Resistance, or Transformation? A Study of How Modem Reforms Are Received in a Civil Service System
    • Christensen, T. and Laegreid, P. (1999) Featured Topic: Public Management Change and Reform - New Public Management - Design, Resistance, or Transformation? A Study of How Modem Reforms Are Received in a Civil Service System Public Productivity Management Review, 23(2), pp. 169-193.
    • (1999) Public Productivity Management Review , vol.23 , Issue.2 , pp. 169-193
    • Christensen, T.1    Laegreid, P.2
  • 18
    • 0031484148 scopus 로고    scopus 로고
    • Human Assets and Management Dilemmas: Coping with Hazards on the Road to Resource-Based Theory
    • Coff, R. (1997) Human Assets and Management Dilemmas: Coping with Hazards on the Road to Resource-Based Theory Academy of Management Review, 22(2), pp. 374-402.
    • (1997) Academy of Management Review , vol.22 , Issue.2 , pp. 374-402
    • Coff, R.1
  • 19
    • 33745708195 scopus 로고
    • 'Public Sector Performance and Private Sector Management'
    • New York: State University of New York Press
    • Cullen, R.(1995) 'Public Sector Performance and Private Sector Management'. In Communicating Organizational Change. New York: State University of New York Press.
    • (1995) Communicating Organizational Change
    • Cullen, R.1
  • 20
    • 0034387810 scopus 로고    scopus 로고
    • The Public Manager in 2010: The Role of Middle Managers in Strategic Change in the
    • Currie, G. (2000) The Public Manager in 2010: The Role of Middle Managers in Strategic Change in the Public Sector Public Money and Management, 20(1), pp. 17-22.
    • (2000) Public Sector Public Money and Management , vol.20 , Issue.1 , pp. 17-22
    • Currie, G.1
  • 21
    • 0035429669 scopus 로고    scopus 로고
    • The Dynamics of Collective Leadership and Strategic Change in Pluralistic Organizations
    • Denis, J. and Lamothe, L. and Langley, A. (2001) The Dynamics of Collective Leadership and Strategic Change in Pluralistic Organizations Academy of Management Journal, 44(4), pp. 809-837.
    • (2001) Academy of Management Journal , vol.44 , Issue.4 , pp. 809-837
    • Denis, J.1    Lamothe, L.2    Langley, A.3
  • 22
    • 0000857363 scopus 로고
    • Asset Stock Accumulation and Sustainability of Competitive Advantage
    • Dierickx, I. and Cool, K. (1989) Asset Stock Accumulation and Sustainability of Competitive Advantage Management Science, 35(12), pp. 1504-1513.
    • (1989) Management Science , vol.35 , Issue.12 , pp. 1504-1513
    • Dierickx, I.1    Cool, K.2
  • 23
    • 21144472870 scopus 로고
    • Selling Issues to Top Management
    • Dutton, J. and Ashford, S. (1993) Selling Issues to Top Management Academy of Management Review, 18(3), pp. 397-428.
    • (1993) Academy of Management Review , vol.18 , Issue.3 , pp. 397-428
    • Dutton, J.1    Ashford, S.2
  • 24
    • 0345811538 scopus 로고    scopus 로고
    • Reading the Wind: How Middle Managers Assess the Context for Issue Selling to Top Managers
    • Dutton, J. and Ashford, S. and Wierba, E. and O'Neill, R. and Hayes, E. (1997) Reading the Wind: How Middle Managers Assess the Context for Issue Selling to Top Managers Strategic Management Journal, 18(5), pp. 407-425.
    • (1997) Strategic Management Journal , vol.18 , Issue.5 , pp. 407-425
    • Dutton, J.1    Ashford, S.2    Wierba, E.3    O'Neill, R.4    Hayes, E.5
  • 25
    • 0035541707 scopus 로고    scopus 로고
    • Disrupted Routines: Team Learning and New Technology Implementation in Hospitals
    • Edmondson, A. and Bohmer, R. and Pisano, G. (2001) Disrupted Routines: Team Learning and New Technology Implementation in Hospitals Administrative Science Quarterly, 46(4), pp. 685-716.
    • (2001) Administrative Science Quarterly , vol.46 , Issue.4 , pp. 685-716
    • Edmondson, A.1    Bohmer, R.2    Pisano, G.3
  • 26
    • 0001073758 scopus 로고
    • Building Theories from Case Study Research
    • Eisenhardt, K. (1989) Building Theories from Case Study Research Academy of Management Review, 4(4), pp. 532-550.
    • (1989) Academy of Management Review , vol.4 , Issue.4 , pp. 532-550
    • Eisenhardt, K.1
  • 27
    • 0000877903 scopus 로고    scopus 로고
    • Dynamic Capabilities: What Are They?
    • Eisenhardt, K. and Martin, J. (2000) Dynamic Capabilities: What Are They? Strategic Management Journal, 21(special issue), pp. 1105-1121.
    • (2000) Strategic Management Journal , vol.21 , Issue.SPEC. ISSUE , pp. 1105-1121
    • Eisenhardt, K.1    Martin, J.2
  • 29
    • 51849102794 scopus 로고
    • Middle Management Involvement in Strategy and Its Association with Strategic Type: A Research Note
    • Floyd, S. and Wooldridge, B. (1992) Middle Management Involvement in Strategy and Its Association with Strategic Type: A Research Note Strategic Management Journal, 13(special issue), pp. 153-167.
    • (1992) Strategic Management Journal , vol.13 , Issue.SPEC. ISSUE , pp. 153-167
    • Floyd, S.1    Wooldridge, B.2
  • 30
    • 84989012442 scopus 로고
    • Minding the Competition: From Mapping to Mastery
    • Ginsberg, A. (1994) Minding the Competition: From Mapping to Mastery Strategic Management Journal, 15, pp. 153-174.
    • (1994) Strategic Management Journal , vol.15 , pp. 153-174
    • Ginsberg, A.1
  • 31
    • 0030242119 scopus 로고    scopus 로고
    • Identity, Image, and Issue Interpretation: Sensemaking during Strategic Change in Academia
    • Gioia, D. and Thomas, J. (1996) Identity, Image, and Issue Interpretation: Sensemaking during Strategic Change in Academia Administrative Science Quarterly, 41(3), pp. 370-403.
    • (1996) Administrative Science Quarterly , vol.41 , Issue.3 , pp. 370-403
    • Gioia, D.1    Thomas, J.2
  • 32
    • 21844523666 scopus 로고
    • Symbolism and Strategic Change in Academia: The Dynamics of Sensemaking and Influence
    • Gioia, D. and Thomas, J. and Clark, S. and Chittipeddi, K. (1994) Symbolism and Strategic Change in Academia: The Dynamics of Sensemaking and Influence Organization Science, 5(3), pp. 363-83.
    • (1994) Organization Science , vol.5 , Issue.3 , pp. 363-383
    • Gioia, D.1    Thomas, J.2    Clark, S.3    Chittipeddi, K.4
  • 33
    • 19644374036 scopus 로고    scopus 로고
    • The Transformation of an Accounting System during Organisational Change: A Longitudinal Study
    • Gurd, B. and Thorne, H. (2003) The Transformation of an Accounting System during Organisational Change: A Longitudinal Study Financial Accountability and Management, 19(1), pp. 21-43.
    • (2003) Financial Accountability and Management , vol.19 , Issue.1 , pp. 21-43
    • Gurd, B.1    Thorne, H.2
  • 35
    • 33745694065 scopus 로고    scopus 로고
    • Auszug aus der Sammlung der zur Veröffentlichung Freigegebenen Beschlüsse der 173. Sitzung der Ständigen Konferenz der Innenminister und - Senatoren der Länder am 21. November 2003 in Jena
    • IMK. Available at (accessed 15 December 2004)
    • IMK.(2003) Auszug aus der Sammlung der zur Veröffentlichung Freigegebenen Beschlüsse der 173. Sitzung der Ständigen Konferenz der Innenminister und - Senatoren der Länder am 21. November 2003 in Jena. Available at http://www.im.nrw.de/bue/doks/ nkf_imk1103.pdf (accessed 15 December 2004)
    • (2003)
  • 38
    • 0042090528 scopus 로고    scopus 로고
    • The Diffusion of Accounting Practices in the New 'Managerial' Public Sector
    • Jackson, A. and Lapsley, I. (2003) The Diffusion of Accounting Practices in the New 'Managerial' Public Sector International Journal of Public Sector Management, 16(5), pp. 359-372.
    • (2003) International Journal of Public Sector Management , vol.16 , Issue.5 , pp. 359-372
    • Jackson, A.1    Lapsley, I.2
  • 40
    • 0037249365 scopus 로고    scopus 로고
    • State, Administration and Governance in Germany: Competing Traditions and Dominant Narratives
    • Jann, W. (2003) State, Administration and Governance in Germany: Competing Traditions and Dominant Narratives Public Administration, 81(1), pp. 95-118.
    • (2003) Public Administration , vol.81 , Issue.1 , pp. 95-118
    • Jann, W.1
  • 41
    • 0036025951 scopus 로고    scopus 로고
    • Leading Change in Local Government: The Tension between Evolutionary and Frame-Breaking Reform in NSW
    • Jones, R. (2002) Leading Change in Local Government: The Tension between Evolutionary and Frame-Breaking Reform in NSW Australian Journal of Public Administration, 61(3), pp. 38-53.
    • (2002) Australian Journal of Public Administration , vol.61 , Issue.3 , pp. 38-53
    • Jones, R.1
  • 44
    • 1542740640 scopus 로고
    • Human Resource Systems and Sustained Competitive Advantage: A Competency-Based Perspective
    • Lado, A. and Wilson, M. (1994) Human Resource Systems and Sustained Competitive Advantage: A Competency-Based Perspective Academy of Management Review, 19(4), pp. 699-727.
    • (1994) Academy of Management Review , vol.19 , Issue.4 , pp. 699-727
    • Lado, A.1    Wilson, M.2
  • 45
    • 0004769149 scopus 로고
    • Strategic Change in Local Government Management: Comparative Case Studies
    • Lawton, A. and McKevitt, D. (1995) Strategic Change in Local Government Management: Comparative Case Studies Local Government Studies, 21(1), pp. 46-64.
    • (1995) Local Government Studies , vol.21 , Issue.1 , pp. 46-64
    • Lawton, A.1    McKevitt, D.2
  • 46
    • 19644383038 scopus 로고    scopus 로고
    • 'The Diffusion of Accrual Accounting and Budgeting in European Governments: A Cross-Country Analysis'
    • Frankfurt/M: Fachverlag Moderne Wirtschaft
    • Lüder, K. and Jones, R.(2003) 'The Diffusion of Accrual Accounting and Budgeting in European Governments: A Cross-Country Analysis'. In Reforming Governmental Accounting and Budgeting in Europe. Frankfurt/M: Fachverlag Moderne Wirtschaft.
    • (2003) Reforming Governmental Accounting and Budgeting in Europe
    • Lüder, K.1    Jones, R.2
  • 47
    • 0000359490 scopus 로고    scopus 로고
    • Toward a Synthesis of the Resource-Based and Dynamic-Capability Views of Rent Creation
    • Makadok, R. (2001) Toward a Synthesis of the Resource-Based and Dynamic-Capability Views of Rent Creation Strategic Management Journal, 22(5), pp. 387-401.
    • (2001) Strategic Management Journal , vol.22 , Issue.5 , pp. 387-401
    • Makadok, R.1
  • 50
    • 0007524351 scopus 로고    scopus 로고
    • What Middle Managers Do in Local Government: Stewardship of the Public Trust and the Limits of Reinventing Government
    • Morgan, D. and Bacon, K. and Bunch, R. and Cameron, C. and Deis, R. (1996) What Middle Managers Do in Local Government: Stewardship of the Public Trust and the Limits of Reinventing Government Public Administration Review, 56(4), pp. 359-366.
    • (1996) Public Administration Review , vol.56 , Issue.4 , pp. 359-366
    • Morgan, D.1    Bacon, K.2    Bunch, R.3    Cameron, C.4    Deis, R.5
  • 51
    • 0000338869 scopus 로고
    • The Rhetoric and Reality of an Accounting Change: A Study of Resource Allocation
    • Nahapiet, J. (1988) The Rhetoric and Reality of an Accounting Change: A Study of Resource Allocation Accounting, Organizations and Society, 13(4), pp. 333-358.
    • (1988) Accounting, Organizations and Society , vol.13 , Issue.4 , pp. 333-358
    • Nahapiet, J.1
  • 54
    • 0035536263 scopus 로고    scopus 로고
    • Studying Organizational Change and Development: Challenges for Future Research
    • Pettigrew, A. and Woodman, R. and Cameron, K. (2001) Studying Organizational Change and Development: Challenges for Future Research Academy of Management Journal, 44(4), pp. 697-713.
    • (2001) Academy of Management Journal , vol.44 , Issue.4 , pp. 697-713
    • Pettigrew, A.1    Woodman, R.2    Cameron, K.3
  • 56
    • 0037998474 scopus 로고    scopus 로고
    • Local Public Management Reforms in Germany
    • Reichard, C. (2003) Local Public Management Reforms in Germany Public Administration, 81(2), pp. 345-363.
    • (2003) Public Administration , vol.81 , Issue.2 , pp. 345-363
    • Reichard, C.1
  • 57
    • 0038067477 scopus 로고    scopus 로고
    • 'Resource-Based Accounting and Output-Budgeting as Common Patterns of Public Sector Financial Management Reforms'
    • Baden-Baden: Nomos
    • Reichard, C. and Bals, H.(2002) 'Resource-Based Accounting and Output-Budgeting as Common Patterns of Public Sector Financial Management Reforms'. In Evaluation and Accounting Standards in Public Management. Baden-Baden: Nomos.
    • (2002) Evaluation and Accounting Standards in Public Management
    • Reichard, C.1    Bals, H.2
  • 58
    • 19644386783 scopus 로고    scopus 로고
    • 'Strategieprozesse im Personalmanagement Öffentlicher Dienste'
    • Wiesbaden: Gabler
    • Ridder, H. and Hoon, C.(2003) 'Strategieprozesse im Personalmanagement Öffentlicher Dienste'. In New Public Service. Wiesbaden: Gabler.
    • (2003) New Public Service
    • Ridder, H.1    Hoon, C.2
  • 60
    • 19644376390 scopus 로고    scopus 로고
    • Analysis of Public Management Change Processes: The Case of Local Government Accounting Reforms in Germany
    • Ridder, H. and Bruns, H. and Spier, F. (2005) Analysis of Public Management Change Processes: The Case of Local Government Accounting Reforms in Germany Public Administration, 83(2), pp. 443-472.
    • (2005) Public Administration , vol.83 , Issue.2 , pp. 443-472
    • Ridder, H.1    Bruns, H.2    Spier, F.3
  • 61
    • 0036684581 scopus 로고    scopus 로고
    • Edith Penrose's Contribution to the Resource-Based View of Strategic Management
    • Rugman, A. and Verbeke, A. (2002) Edith Penrose's Contribution to the Resource-Based View of Strategic Management Strategic Management Journal, 23(8), pp. 769-780.
    • (2002) Strategic Management Journal , vol.23 , Issue.8 , pp. 769-780
    • Rugman, A.1    Verbeke, A.2
  • 62
    • 0001979296 scopus 로고
    • 'Towards a Strategy Theory of the Firm'
    • Englewood Cliffs NJ: Prentice-Hall
    • Rumelt, R.(1984) 'Towards a Strategy Theory of the Firm'. In Competitive Strategic Management. Englewood Cliffs NJ: Prentice-Hall.
    • (1984) Competitive Strategic Management
    • Rumelt, R.1
  • 63
    • 33745708148 scopus 로고    scopus 로고
    • Reinventing Local Government: A Case Study of Organizational Change through Community Learning
    • Rusaw, A. (1997) Reinventing Local Government: A Case Study of Organizational Change through Community Learning Public Administration Quarterly, 20(4), pp. 419-432.
    • (1997) Public Administration Quarterly , vol.20 , Issue.4 , pp. 419-432
    • Rusaw, A.1
  • 65
    • 84989133012 scopus 로고
    • A Resource-Based View of the Firm
    • Wernerfelt, B. (1984) A Resource-Based View of the Firm Strategic Management Journal, 5(2), pp. 171-180.
    • (1984) Strategic Management Journal , vol.5 , Issue.2 , pp. 171-180
    • Wernerfelt, B.1
  • 66
    • 0000159814 scopus 로고    scopus 로고
    • Local Government Modernization in Germany: Between Incrementalism and Reform Waves
    • Wollmann, H. (2000) Local Government Modernization in Germany: Between Incrementalism and Reform Waves Public Administration, 78(4), pp. 915-936.
    • (2000) Public Administration , vol.78 , Issue.4 , pp. 915-936
    • Wollmann, H.1
  • 67
    • 84972812618 scopus 로고
    • Human Resources and Sustained Competitive Advantage: A Resource-Based Perspective International
    • Wright, P. and McMahan, G. and McWilliams, A. (1994) Human Resources and Sustained Competitive Advantage: A Resource-Based Perspective International Journal of Human Resource Management, 5(5), pp. 301-326.
    • (1994) Journal of Human Resource Management , vol.5 , Issue.5 , pp. 301-326
    • Wright, P.1    McMahan, G.2    McWilliams, A.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.