메뉴 건너뛰기




Volumn 14, Issue 3, 2005, Pages 447-474

The ‘third hand’: Private sector consultants in public sector accounting change

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33750938494     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/0963818042000306217     Document Type: Article
Times cited : (62)

References (79)
  • 2
    • 77955087114 scopus 로고
    • The private auditing of public accounts
    • Forster J., Wanna J., (eds), Melbourne: Macmillan, In, Edited by
    • Banham, R., 1990. “ The private auditing of public accounts ”. In Budgetary Management and Control: The Public Sector in Australasia, Edited by: Forster, J., and Wanna, J., 183–94. Melbourne: Macmillan.
    • (1990) Budgetary Management and Control: The Public Sector in Australasia , pp. 183-194
    • Banham, R.1
  • 3
    • 85012561641 scopus 로고    scopus 로고
    • Accrual accounting in government: a review of its applications, achievements and problems and proposals for reform
    • Melbourne: CPA Australia, In
    • Barton, A., 2002. “ Accrual accounting in government: a review of its applications, achievements and problems and proposals for reform ”. In CPA Australia Annual Research Lecture in Government Accounting, Melbourne: CPA Australia.
    • (2002) CPA Australia Annual Research Lecture in Government Accounting
    • Barton, A.1
  • 5
    • 0002630792 scopus 로고    scopus 로고
    • The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour
    • Caramanis, C., 1997. The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour. European Accounting Review, 6 (1): 85–108.
    • (1997) European Accounting Review , vol.6 , Issue.1 , pp. 85-108
    • Caramanis, C.1
  • 6
    • 0002025570 scopus 로고    scopus 로고
    • Critical and interpretive histories: insights into accounting's present and future through its past
    • Carnegie, G., and Napier, C., 1996. Critical and interpretive histories: insights into accounting's present and future through its past. Accounting, Auditing and Accountability Journal, 9 (3): 7–39.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , Issue.3 , pp. 7-39
    • Carnegie, G.1    Napier, C.2
  • 7
    • 0035486214 scopus 로고    scopus 로고
    • Institutional theory and accounting rule choice: an analysis of four US state governments decisions to adopt generally accepted accounting principles
    • Carpenter, V., and Feroz, E., 2001. Institutional theory and accounting rule choice: an analysis of four US state governments decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society, 26: 565–596.
    • (2001) Accounting, Organizations and Society , vol.26 , pp. 565-596
    • Carpenter, V.1    Feroz, E.2
  • 8
    • 36049023186 scopus 로고    scopus 로고
    • Accrual accounting in the public sector: the case of the New South Wales Government
    • NS
    • Christensen, M., 2002. Accrual accounting in the public sector: the case of the New South Wales Government. Accounting History, 7 (2): 91–122. NS
    • (2002) Accounting History , vol.7 , Issue.2 , pp. 91-122
    • Christensen, M.1
  • 10
    • 84992928288 scopus 로고
    • Interests and the profession–state dynamic: explaining the emergence of the Australian Public Sector Accounting Standards Board
    • Chua, W. F., and Sinclair, A., 1994. Interests and the profession–state dynamic: explaining the emergence of the Australian Public Sector Accounting Standards Board. Journal of Business Finance and Accounting, 21 (5): 669–705.
    • (1994) Journal of Business Finance and Accounting , vol.21 , Issue.5 , pp. 669-705
    • Chua, W.F.1    Sinclair, A.2
  • 11
    • 0005095355 scopus 로고    scopus 로고
    • Convergence and transfer: a review of the globalisation of new public management
    • Common, R., 1998. Convergence and transfer: a review of the globalisation of new public management. International Journal of Public Sector Management, 11 (6): 440–450.
    • (1998) International Journal of Public Sector Management , vol.11 , Issue.6 , pp. 440-450
    • Common, R.1
  • 12
    • 0032116583 scopus 로고    scopus 로고
    • Globalisation and nationalism in a multinational accounting firm: the case of opening new markets in Eastern Europe
    • Cooper, D., Greenwood, R., Hinings, B., and Brown, J., 1998. Globalisation and nationalism in a multinational accounting firm: the case of opening new markets in Eastern Europe. Accounting, Organizations and Society, 23 (5/6): 531–548.
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.5-6 , pp. 531-548
    • Cooper, D.1    Greenwood, R.2    Hinings, B.3    Brown, J.4
  • 13
    • 0005539502 scopus 로고    scopus 로고
    • The selection of management consultants: how are governments dealing with this difficult decision? An exploratory study
    • Corcoran, J., and McLean, F., 1998. The selection of management consultants: how are governments dealing with this difficult decision? An exploratory study. International Journal of Public Sector Management, 11 (1): 37–58.
    • (1998) International Journal of Public Sector Management , vol.11 , Issue.1 , pp. 37-58
    • Corcoran, J.1    McLean, F.2
  • 14
    • 0002582482 scopus 로고    scopus 로고
    • Travel of ideas
    • Czarniawska B., Joerges B., (eds), Berlin: Walter de Gruyter, and, In, Edited by
    • Czarniawska, B., and Joerges, B., 1996. “ Travel of ideas ”. In Translating Organizational Change, Edited by: Czarniawska, B., and Joerges, B., 13–47. Berlin: Walter de Gruyter.
    • (1996) Translating Organizational Change , pp. 13-47
    • Czarniawska, B.1    Joerges, B.2
  • 15
    • 0000953669 scopus 로고
    • The iron cage revisited: institutional isomorphism and collective rationality in organizational fields
    • DiMaggio, P., and Powell, W., 1983. The iron cage revisited: institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48 (2): 147–160.
    • (1983) American Sociological Review , vol.48 , Issue.2 , pp. 147-160
    • DiMaggio, P.1    Powell, W.2
  • 17
    • 0036083018 scopus 로고    scopus 로고
    • British central government and “the mercantile system of double entry” bookkeeping: a study of ideological conflict
    • Edwards, J., Coombs, H., and Greener, H., 2002. British central government and “the mercantile system of double entry” bookkeeping: a study of ideological conflict. Accounting, Organizations and Society, 27: 637–658.
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 637-658
    • Edwards, J.1    Coombs, H.2    Greener, H.3
  • 19
    • 79957966953 scopus 로고
    • Can Accrual Accounting Work in Government
    • Sydney, Canberra, Melbourne: Australian Society of Accountants, In
    • Egol, M., 1987a. “ Can Accrual Accounting Work in Government ”. In Can accrual accounting work in government?, 1–7. Sydney, Canberra, Melbourne: Australian Society of Accountants.
    • (1987) Can accrual accounting work in government? , pp. 1-7
    • Egol, M.1
  • 20
    • 79957966953 scopus 로고
    • Can accrual accounting work in government?
    • Sydney, Canberra, Melbourne: Australian Society of Accountants, Video presentation, In
    • Egol, M., 1987b. “ Can accrual accounting work in government? ”. In Can Accrual Accounting Work in Government?, Sydney, Canberra, Melbourne: Australian Society of Accountants. Video presentation
    • (1987) Can Accrual Accounting Work in Government?
    • Egol, M.1
  • 21
    • 19944384535 scopus 로고    scopus 로고
    • Bridging the GAAP across the UK public sector
    • Ellwood, S., 2003. Bridging the GAAP across the UK public sector. Accounting and Business Research, 33 (2): 105–121.
    • (2003) Accounting and Business Research , vol.33 , Issue.2 , pp. 105-121
    • Ellwood, S.1
  • 22
    • 0033130314 scopus 로고    scopus 로고
    • The consultant–client relationship: critical perspectives on the management of organizational change
    • Fincham, R., 1999. The consultant–client relationship: critical perspectives on the management of organizational change. Journal of Management Studies, 36 (3): 335–351.
    • (1999) Journal of Management Studies , vol.36 , Issue.3 , pp. 335-351
    • Fincham, R.1
  • 23
    • 3042743068 scopus 로고    scopus 로고
    • Introduction: the emergence of critical perspectives on consulting
    • Clark T., Fincham R., (eds), Oxford: Blackwell, and, In, Edited by
    • Fincham, R., and Clark, T., 2002. “ Introduction: the emergence of critical perspectives on consulting ”. In Critical Consulting–New Perspectives on the Management Advice Industry, Edited by: Clark, T., and Fincham, R., 1–18. Oxford: Blackwell.
    • (2002) Critical Consulting–New Perspectives on the Management Advice Industry , pp. 1-18
    • Fincham, R.1    Clark, T.2
  • 24
    • 0036003215 scopus 로고    scopus 로고
    • Theorizing change: the role of professional associations in the transformation of institutionalized fields
    • Greenwood, R., Suddaby, R., and Hinings, C., 2002. Theorizing change: the role of professional associations in the transformation of institutionalized fields. Academy of Management Journal, 45 (1): 58–80.
    • (2002) Academy of Management Journal , vol.45 , Issue.1 , pp. 58-80
    • Greenwood, R.1    Suddaby, R.2    Hinings, C.3
  • 25
    • 0003183027 scopus 로고    scopus 로고
    • Application of accrual accounting in the public sector–rhetoric or reality?
    • Guthrie, J., 1998. Application of accrual accounting in the public sector–rhetoric or reality?. Financial Accountability and Management, 14 (1): 1–19.
    • (1998) Financial Accountability and Management , vol.14 , Issue.1 , pp. 1-19
    • Guthrie, J.1
  • 26
    • 0001058076 scopus 로고    scopus 로고
    • Debating developments in new public financial management: the limits of global theorising and some new ways forward
    • Guthrie, J., Olson, O., and Humphrey, C., 1999. Debating developments in new public financial management: the limits of global theorising and some new ways forward. Financial Accountability and Management, 15 (3 & 4): 209–228.
    • (1999) Financial Accountability and Management , vol.15 , Issue.3-4 , pp. 209-228
    • Guthrie, J.1    Olson, O.2    Humphrey, C.3
  • 27
    • 84972264695 scopus 로고
    • Introduction: epistemic communities and international policy coordination
    • Haas, P., 1992. Introduction: epistemic communities and international policy coordination. International Organisation, 46 (1): 1–35.
    • (1992) International Organisation , vol.46 , Issue.1 , pp. 1-35
    • Haas, P.1
  • 28
    • 84986170647 scopus 로고    scopus 로고
    • Radicalizing accounting history: the potential of oral history
    • Hammond, T., and Sikka, P., 1996. Radicalizing accounting history: the potential of oral history. Accounting, Auditing and Accountability Journal, 9 (3): 79–97.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , Issue.3 , pp. 79-97
    • Hammond, T.1    Sikka, P.2
  • 29
    • 0038336247 scopus 로고    scopus 로고
    • The global revolution in government accounting
    • January, January, In
    • Heald, D., January 2003. “ The global revolution in government accounting ”. In Public Money and Management January, 11–12.
    • (2003) Public Money and Management , pp. 11-12
    • Heald, D.1
  • 30
    • 58149210840 scopus 로고
    • ‘The New Public Management’ in the 1980's: variations on a theme
    • Hood, C., 1995. ‘The New Public Management’ in the 1980's: variations on a theme. Accounting, Organizations and Society, 20 (2/3): 93–109.
    • (1995) Accounting, Organizations and Society , vol.20 , Issue.2-3 , pp. 93-109
    • Hood, C.1
  • 31
    • 85015579041 scopus 로고    scopus 로고
    • Reinventing auditing, redefining consulting and independence
    • Jeppesen, K., 1998. Reinventing auditing, redefining consulting and independence. European Accounting Review, 7 (3): 517–539.
    • (1998) European Accounting Review , vol.7 , Issue.3 , pp. 517-539
    • Jeppesen, K.1
  • 32
    • 0004225820 scopus 로고    scopus 로고
    • Public sector outsourcing and charging in-house bidders for their use of capital
    • Johnstone, D., 1999. Public sector outsourcing and charging in-house bidders for their use of capital. Australian Accounting Review, 9 (1): 33–41.
    • (1999) Australian Accounting Review , vol.9 , Issue.1 , pp. 33-41
    • Johnstone, D.1
  • 34
    • 33746587360 scopus 로고    scopus 로고
    • Transforming the public sector: management consultants as agents of change
    • Lapsley, I., and Oldfield, R., 2001. Transforming the public sector: management consultants as agents of change. European Accounting Review, 10 (3): 523–543.
    • (2001) European Accounting Review , vol.10 , Issue.3 , pp. 523-543
    • Lapsley, I.1    Oldfield, R.2
  • 35
    • 0012743240 scopus 로고    scopus 로고
    • Trends, patterns and influencing factors: some reflections
    • Olson O., Guthrie J., Humphrey C., (eds), Bergen, Norway: Cappelan Akademisk Forlag, and, In, Edited by
    • Laughlin, R., and Pallot, J., 1998. “ Trends, patterns and influencing factors: some reflections ”. In Global Warning: International Financial Management Changes, Edited by: Olson, O., Guthrie, J., and Humphrey, C., 376–399. Bergen, Norway: Cappelan Akademisk Forlag.
    • (1998) Global Warning: International Financial Management Changes , pp. 376-399
    • Laughlin, R.1    Pallot, J.2
  • 36
    • 84953589023 scopus 로고
    • The professionalization of accountancy: a history of protecting the public interest in a self-interested way
    • Lee, T., 1995. The professionalization of accountancy: a history of protecting the public interest in a self-interested way. Accounting, Auditing and Accountability Journal, 8 (4): 48–69.
    • (1995) Accounting, Auditing and Accountability Journal , vol.8 , Issue.4 , pp. 48-69
    • Lee, T.1
  • 37
    • 19644383038 scopus 로고    scopus 로고
    • The diffusion of accrual accounting and budgeting in European governments–a cross-country analysis
    • Lüder K., Jones R., (eds), Frankfurt: Fachverlag Moderne Wirtschaft, and, In, Edited by
    • 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, Edited by: Lüder, K., and Jones, R., 1–45. Frankfurt: Fachverlag Moderne Wirtschaft.
    • (2003) Reforming Governmental Accounting and Budgeting in Europe , pp. 1-45
    • Lüder, K.1    Jones, R.2
  • 40
    • 85044193057 scopus 로고
    • Summation
    • Sydney: NSW Public Accounts Committee, In
    • McGuinness, P., 1988a. “ Summation ”. In Accrual Accounting Seminar, 115–122. Sydney: NSW Public Accounts Committee.
    • (1988) Accrual Accounting Seminar , pp. 115-122
    • McGuinness, P.1
  • 41
    • 85040396452 scopus 로고
    • Populism v accountability
    • 10 February, 10 February, In
    • McGuinness, P., 10 February 1988b. “ Populism v accountability ”. In Australian Financial Review 10 February, 59–60.
    • (1988) Australian Financial Review , pp. 59-60
    • McGuinness, P.1
  • 42
    • 85044194904 scopus 로고    scopus 로고
    • The view of the Treasury as the regulator
    • Sydney
    • Mellor, T., The view of the Treasury as the regulator. Proceedings of the Seminar on Accrual Accounting–The Scorecard to Da, pp. 15–21. Sydney: NSW Public Accounts Committee, NSW Parliament.
    • NSW Public Accounts Committee, NSW Parliament , pp. 15-21
    • Mellor, T.1
  • 43
    • 84881888044 scopus 로고    scopus 로고
    • The margins of accounting
    • Miller, P., 1998. The margins of accounting. European Accounting Review, 7 (4): 605–621.
    • (1998) European Accounting Review , vol.7 , Issue.4 , pp. 605-621
    • Miller, P.1
  • 44
    • 0033235160 scopus 로고    scopus 로고
    • The social construction of organizational knowledge: a study of coercive, mimetic and normative isomorphism
    • Mizruchi, M., and Fein, L., 1999. The social construction of organizational knowledge: a study of coercive, mimetic and normative isomorphism. Administrative Science Quarterly, 44: 653–683.
    • (1999) Administrative Science Quarterly , vol.44 , pp. 653-683
    • Mizruchi, M.1    Fein, L.2
  • 45
    • 0344578897 scopus 로고    scopus 로고
    • Institutional perspectives on cost allocations: integration and extension
    • Modell, S., 2002. Institutional perspectives on cost allocations: integration and extension. European Accounting Review, 11 (4): 653–679.
    • (2002) European Accounting Review , vol.11 , Issue.4 , pp. 653-679
    • Modell, S.1
  • 46
    • 77955086887 scopus 로고
    • Administrative chronicle–New South Wales
    • Moore, B., 1988. Administrative chronicle–New South Wales. Australian Journal of Public Administration, 47 (2): 164–170.
    • (1988) Australian Journal of Public Administration , vol.47 , Issue.2 , pp. 164-170
    • Moore, B.1
  • 47
    • 38149145277 scopus 로고
    • Rationality, institutions and decision making: reflections on March and Olsen's
    • Mouritsen, J., 1994. Rationality, institutions and decision making: reflections on March and Olsen's. Rediscovering Institutions, Accounting, Organizations and Society, 19 (2): 193–211.
    • (1994) Rediscovering Institutions, Accounting, Organizations and Society , vol.19 , Issue.2 , pp. 193-211
    • Mouritsen, J.1
  • 49
    • 25444522859 scopus 로고    scopus 로고
    • on-line
    • New South Wales Government. 2003. NSW Competitiveness Report on-line. Available at http://www.business.nsw.gov.au/facts.asp
    • (2003) NSW Competitiveness Report
  • 51
    • 18844418122 scopus 로고    scopus 로고
    • Public-sector accounting: a common reporting framework
    • Newberry, S., 2001. Public-sector accounting: a common reporting framework. Australian Accounting Review, 11 (1): 2–7.
    • (2001) Australian Accounting Review , vol.11 , Issue.1 , pp. 2-7
    • Newberry, S.1
  • 53
    • 0001279075 scopus 로고
    • Strategic responses to institutional processes
    • Oliver, C., 1991. Strategic responses to institutional processes. Academy of Management Review, 16 (1): 145–179.
    • (1991) Academy of Management Review , vol.16 , Issue.1 , pp. 145-179
    • Oliver, C.1
  • 54
    • 84970268741 scopus 로고
    • The antecedents of deinstitutionalization
    • Oliver, C., 1992. The antecedents of deinstitutionalization. Organization Studies, 13 (4): 563–588.
    • (1992) Organization Studies , vol.13 , Issue.4 , pp. 563-588
    • Oliver, C.1
  • 56
    • 0344147502 scopus 로고    scopus 로고
    • Caught in an evaluatory trap: a dilemma for public services under NPFM
    • Olson, O., Humphrey, C., and Guthrie, J., 2001. Caught in an evaluatory trap: a dilemma for public services under NPFM. European Accounting Review, 10 (3): 505–522.
    • (2001) European Accounting Review , vol.10 , Issue.3 , pp. 505-522
    • Olson, O.1    Humphrey, C.2    Guthrie, J.3
  • 57
    • 34250165594 scopus 로고
    • Elements of a theoretical framework for public sector accounting
    • Pallot, J., 1992. Elements of a theoretical framework for public sector accounting. Accounting, Auditing and Accountability Journal, 5 (1): 38–59.
    • (1992) Accounting, Auditing and Accountability Journal , vol.5 , Issue.1 , pp. 38-59
    • Pallot, J.1
  • 58
    • 0012797622 scopus 로고    scopus 로고
    • Historiography for the new millennium: adventures in accounting and management
    • NS
    • Parker, L., 1999. Historiography for the new millennium: adventures in accounting and management. Accounting History, 4 (2): 11–42. NS
    • (1999) Accounting History , vol.4 , Issue.2 , pp. 11-42
    • Parker, L.1
  • 60
    • 84855264542 scopus 로고
    • The United States experience
    • Sydney: NSW Public Accounts Committee, In
    • Plater, I., 1988. “ The United States experience ”. In Accrual Accounting Seminar, 52–63. Sydney: NSW Public Accounts Committee.
    • (1988) Accrual Accounting Seminar , pp. 52-63
    • Plater, I.1
  • 61
    • 84897128378 scopus 로고    scopus 로고
    • Internationalization of Dutch accounting firms
    • Post, H., 1998. Internationalization of Dutch accounting firms. European Accounting Review, 7 (4): 697–707.
    • (1998) European Accounting Review , vol.7 , Issue.4 , pp. 697-707
    • Post, H.1
  • 62
    • 27944510011 scopus 로고    scopus 로고
    • The power of words: explaining recent accounting reforms in the Australian public sector
    • NS
    • Potter, B., 1999. The power of words: explaining recent accounting reforms in the Australian public sector. Accounting History, 4 (2): 43–72. NS
    • (1999) Accounting History , vol.4 , Issue.2 , pp. 43-72
    • Potter, B.1
  • 63
    • 84986015020 scopus 로고    scopus 로고
    • Financial accounting reforms in the Australian public sector: an episode in institutional thinking
    • Potter, B., 2002. Financial accounting reforms in the Australian public sector: an episode in institutional thinking. Accounting, Auditing and Accountability Journal, 15 (1): 69–93.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , Issue.1 , pp. 69-93
    • Potter, B.1
  • 64
    • 84855257731 scopus 로고
    • Accrual accounting in government
    • Sydney, Canberra, Melbourne: Australian Society of Accountants, In
    • Regan, E., 1987. “ Accrual accounting in government ”. In Can Accrual Accounting Work in Government, Sydney, Canberra, Melbourne: Australian Society of Accountants.
    • (1987) Can Accrual Accounting Work in Government
    • Regan, E.1
  • 66
    • 4344569864 scopus 로고    scopus 로고
    • Carriers, flows, and sources of management knowledge
    • Sahlin-Andersson K., Engwall L., (eds), Stanford, CA: Stanford University Press, and, In, Edited by
    • Sahlin-Andersson, K., and Engwall, L., 2002. “ Carriers, flows, and sources of management knowledge ”. In The Expansion of Management Knowledge: Carriers, Flows and Sources, Edited by: Sahlin-Andersson, K., and Engwall, L., 3–32. Stanford, CA: Stanford University Press.
    • (2002) The Expansion of Management Knowledge: Carriers, Flows and Sources , pp. 3-32
    • Sahlin-Andersson, K.1    Engwall, L.2
  • 68
    • 0043193674 scopus 로고    scopus 로고
    • Trapped in their wave, the evolution of management consultancies
    • Clark T., Fincham R., (eds), Oxford: Blackwell, In, Edited by
    • Salaman, G., 2002. “ Trapped in their wave, the evolution of management consultancies ”. In Critical Consulting–New Perspectives on the Management Advice Industry, Edited by: Clark, T., and Fincham, R., 247–259. Oxford: Blackwell.
    • (2002) Critical Consulting–New Perspectives on the Management Advice Industry , pp. 247-259
    • Salaman, G.1
  • 69
    • 4344587338 scopus 로고    scopus 로고
    • The role of intermediary groups in shaping management fashion: the case of knowledge management
    • Scarbrough, H., 2002. The role of intermediary groups in shaping management fashion: the case of knowledge management. International Studies of Management and Organization, 32 (4): 87–103.
    • (2002) International Studies of Management and Organization , vol.32 , Issue.4 , pp. 87-103
    • Scarbrough, H.1
  • 70
    • 0002994061 scopus 로고
    • Introduction: institutional theory and organizations
    • Scott W.R., Christensen S., (eds), Thousand Oaks, CA: Sage, In, Edited by
    • Scott, W. R., 1995. “ Introduction: institutional theory and organizations ”. In The Institutional Construction of Organizations, Edited by: Scott, W. R., and Christensen, S., xi–xxiii. Thousand Oaks, CA: Sage.
    • (1995) The Institutional Construction of Organizations , pp. xi-xxiii
    • Scott, W.R.1
  • 72
    • 84855290618 scopus 로고
    • After seven years at the helm, Robson decides to hit the road
    • Soh, D., 1992a. After seven years at the helm, Robson decides to hit the road. New Accountant, 5 (8): 12
    • (1992) New Accountant , vol.5 , Issue.8 , pp. 12
    • Soh, D.1
  • 73
    • 77955088575 scopus 로고
    • Government focuses on the big picture
    • Soh, D., 1992b. Government focuses on the big picture. New Accountant, 5 (24): 7
    • (1992) New Accountant , vol.5 , Issue.24 , pp. 7
    • Soh, D.1
  • 74
    • 33947196637 scopus 로고    scopus 로고
    • An ‘Austrian’ perspective on commercial accounting practices in the public sector
    • Stalebrink, O., and Sacco, F., 2003. An ‘Austrian’ perspective on commercial accounting practices in the public sector. Accounting Forum, 27 (3): 339–358.
    • (2003) Accounting Forum , vol.27 , Issue.3 , pp. 339-358
    • Stalebrink, O.1    Sacco, F.2
  • 75
  • 76
    • 1542301664 scopus 로고    scopus 로고
    • Front-line diffusion: the production and negotiation of knowledge through training interactions
    • Clark T., Fincham R., (eds), Oxford: Blackwell, In, Edited by
    • Sturdy, A., 2002. “ Front-line diffusion: the production and negotiation of knowledge through training interactions ”. In Critical Consulting–New Perspectives on the Management Advice Industry, Edited by: Clark, T., and Fincham, R., Oxford: Blackwell.
    • (2002) Critical Consulting–New Perspectives on the Management Advice Industry
    • Sturdy, A.1
  • 77
    • 9144269719 scopus 로고    scopus 로고
    • The emergence of the Big Five in Sweden
    • Wallerstedt, E., 1999. The emergence of the Big Five in Sweden. European Accounting Review, 10 (4): 843–867.
    • (1999) European Accounting Review , vol.10 , Issue.4 , pp. 843-867
    • Wallerstedt, E.1
  • 79
    • 0141936740 scopus 로고    scopus 로고
    • Promoting demand, gaining legitimacy and broadening expertise: the evolution of consultancy–client relationships in Australia
    • Kipping M., Engwall L., (eds), Oxford: Oxford University Press, In, Edited by
    • Wright, C., 2002. “ Promoting demand, gaining legitimacy and broadening expertise: the evolution of consultancy–client relationships in Australia ”. In Management Consulting: Emergence and Dynamics of a Knowledge Industry, Edited by: Kipping, M., and Engwall, L., 184–202. Oxford: Oxford University Press.
    • (2002) Management Consulting: Emergence and Dynamics of a Knowledge Industry , pp. 184-202
    • Wright, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.