메뉴 건너뛰기




Volumn 11, Issue 3, 1998, Pages 309-331

Understanding the evolution of government financial control systems

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84986180749     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513579810224527     Document Type: Review
Times cited : (11)

References (37)
  • 2
    • 38249006344 scopus 로고
    • Indeterminacy and specificity of accounting change: Renault 1898-1938
    • Bhimani, A. (1993), “Indeterminacy and specificity of accounting change: Renault 1898-1938”, Accounting, Organizations and Society, Vol. 18 No. 1, pp. 1-39.
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.1 , pp. 1-39
    • Bhimani, A.1
  • 3
    • 0001197251 scopus 로고
    • Strategic change: the effects of funding history
    • Boeker, W. (1989), “Strategic change: the effects of funding history”, Academy of Management Journal, Vol. 33 No. 3, pp. 489-515.
    • (1989) Academy of Management Journal , vol.33 , Issue.3 , pp. 489-515
    • Boeker, W.1
  • 5
    • 84948210616 scopus 로고
    • Federal financial management: evolution, challenge and the role of the accounting profession
    • May
    • Bowsher, C.A. (1987), “Federal financial management: evolution, challenge and the role of the accounting profession”, Journal of Accountancy, May, pp. 280-94.
    • (1987) Journal of Accountancy , pp. 280-294
    • Bowsher, C.A.1
  • 7
  • 8
    • 34248239444 scopus 로고
    • Developing and understanding cultural change in HM Customs and Excise: there is more to dancing than knowing the next steps
    • Colville, I., Dalton, K and Tomkins, C. (1993), “Developing and understanding cultural change in HM Customs and Excise: there is more to dancing than knowing the next steps”, Public Administration, Vol. 71 No. 4, pp. 549-66.
    • (1993) Public Administration , vol.71 , Issue.4 , pp. 549-566
    • Colville, I.1    Dalton, K.2    Tomkins, C.3
  • 9
    • 84986171620 scopus 로고    scopus 로고
    • Experimentation and change in customs and excise
    • (forthcoming) (provisional title).
    • Colville, I., Dalton, K and Tomkins, C. (forthcoming, 1999), “Experimentation and change in customs and excise” (provisional title).
    • (1999)
    • Colville, I.1    Dalton, K.2    Tomkins, C.3
  • 10
    • 84986123752 scopus 로고
    • Accrual accounting for national governments: the case of developing countries
    • Craner, J. and Jones, R. (1990), “Accrual accounting for national governments: the case of developing countries”, Research in Third World Accounting, Vol. 1, pp. 103-13.
    • (1990) Research in Third World Accounting , vol.1 , pp. 103-113
    • Craner, J.1    Jones, R.2
  • 11
    • 77955928233 scopus 로고
    • Government financial management systems in developing countries
    • in Chan, J.L. and Jones, R.H. (Eds), Routledge, London
    • Dean, P.N. (1988), “Government financial management systems in developing countries”, in Chan, J.L. and Jones, R.H. (Eds), Government Accounting and Auditing: International Comparisons, Routledge, London, pp. 149-74.
    • (1988) Government Accounting and Auditing: International Comparisons , pp. 149-74.
    • Dean, P.N.1
  • 12
    • 84986098941 scopus 로고
    • The iron cage revisited: institutional isomorphism and collective rationalization in organizational fields
    • DiMaggio, P and Powell, W. (1983), “The iron cage revisited: institutional isomorphism and collective rationalization in organizational fields”, The American Sociological Review, Vol. 48, pp. 147-60.
    • (1983) The American Sociological Review , vol.48 , pp. 147-160
    • DiMaggio, P.1    Powell, W.2
  • 15
    • 84986090256 scopus 로고
    • Government accounting in Sweden
    • in Premchand, A. (Ed.), International Monetary Fund, Washington, DC
    • Jônsson, S. (1990), “Government accounting in Sweden”, in Premchand, A. (Ed.), Government Financial Management: Issues and Country Studies, International Monetary Fund, Washington, DC, pp. 72-97.
    • (1990) Government Financial Management: Issues and Country Studies , pp. 72-97
    • Jônsson, S.1
  • 17
    • 84986158889 scopus 로고
    • Rolling expenditure plans: Australian experience and prognosis
    • in Premchand, A. (Ed.), International Monetary Fund, Washington DC
    • Keating, M. and Rosalky, D. (1990 “Rolling expenditure plans: Australian experience and prognosis” in Premchand, A. (Ed.), Government Financial Management: Issues and Country Studies, International Monetary Fund, Washington DC, pp. 72-97.
    • (1990) Government Financial Management: Issues and Country Studies , pp. 72-97
    • Keating, M.1    Rosalky, D.2
  • 18
    • 38149145310 scopus 로고
    • Accounting systems in organizational contexts: a case for critical theory
    • Laughlin. R. (1987), “Accounting systems in organizational contexts: a case for critical theory”, Accounting, Organizations and Society, Vol. 12 No. 5, pp. 479-502.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.5 , pp. 479-502
    • Laughlin, R.1
  • 19
    • 20844440363 scopus 로고
    • The contingency model reconsidered: experiences from Italy, Japan and Spain
    • in Buscher, E. and Schedler, K. (Eds), Paul Hapt, Berne
    • Lüder, K. (1994), “The contingency model reconsidered: experiences from Italy, Japan and Spain”, in Buscher, E. and Schedler, K. (Eds), Prospectus on Performance, Measurement and Public Sector Accounting, Paul Hapt, Berne, pp. 1-15.
    • (1994) Prospectus on Performance, Measurement and Public Sector Accounting , pp. 1-15
    • Lüder, K.1
  • 20
    • 0010724807 scopus 로고
    • Accounting in organizational action: a subsuming explanation or situated explanations?
    • December
    • McSweeny, B. (1995), “Accounting in organizational action: a subsuming explanation or situated explanations?”, Accounting, Management and Informational Technologies, Vol. 5 No. 3/4, December, pp. 245-82.
    • (1995) Accounting, Management and Informational Technologies , vol.5 , pp. 245-282
    • McSweeny, B.1
  • 22
    • 84986024179 scopus 로고
    • Federal financial management - will we get our act together?
    • Murphy. G. (1985), “Federal financial management - will we get our act together?”, Government Accountants Journal, Spring, pp. 9-18.
    • (1985) Government Accountants Journal, Spring , pp. 9-18
    • Murphy, G.1
  • 23
    • 0002474259 scopus 로고
    • Recent evolutionary theorizing about economic change
    • March
    • Nelson, R. (1995), “Recent evolutionary theorizing about economic change”, Journal of Economic Literature, Vol. XXXIII, March, pp. 48-90.
    • (1995) Journal of Economic Literature , vol.33 , pp. 48-90
    • Nelson, R.1
  • 24
    • 0037503413 scopus 로고
    • An historical-comparative perspective of Governmental accounting
    • in Chan. J.L. and Jones, R.H. (Eds), Routledge, London
    • Nobes, C. (1988), “An historical-comparative perspective of Governmental accounting”, in Chan. J.L. and Jones, R.H. (Eds), Government Accounting and Auditing: International Comparisons, Routledge, London, pp. 198-206.
    • (1988) Government Accounting and Auditing: International Comparisons , pp. 198-206
    • Nobes, C.1
  • 27
    • 84986181088 scopus 로고
    • Management of change in Government control systems
    • unpublished PhD thesis, University of Bath.
    • Olowo-Okere, E. (1995), “Management of change in Government control systems”, unpublished PhD thesis, University of Bath.
    • (1995)
    • Olowo-Okere, E.1
  • 28
    • 0011550771 scopus 로고
    • Accounting in developing countries : a case for localized uniformity
    • Perera, M.H.B. (1989), “Accounting in developing countries : a case for localized uniformity”, British Accounting Review, Vol. 21, pp. 141-58.
    • (1989) British Accounting Review , vol.21 , pp. 141-158
    • Perera, M.H.B.1
  • 29
    • 84986174733 scopus 로고
    • Recent developments in accounting and financial management in the United States
    • in Premchand, A. (Ed.), International Monetary Fund, Washington, DC
    • Points, R. (1990), “Recent developments in accounting and financial management in the United States”, in Premchand, A. (Ed.), Government Financial Management: Issues and Country Studies, International Monetary Fund, Washington, DC, pp. 326-44.
    • (1990) Government Financial Management: Issues and Country Studies , pp. 326-344
    • Points, R.1
  • 30
    • 84986097436 scopus 로고
    • Expenditure controls: institutional and operational issues
    • in Premchand, A. (Ed.), International Monetary Fund, Washington, DC
    • Premchand, A. (1990), “Expenditure controls: institutional and operational issues”, in Premchand, A. (Ed.), Government Financial Management: Issues and Country Studies, International Monetary Fund, Washington, DC, pp. 98-127.
    • (1990) Government Financial Management: Issues and Country Studies , pp. 98-127
    • Premchand, A.1
  • 31
    • 0023476913 scopus 로고
    • Management and training for development: the hombe thesis
    • Reilly, W. (1987), “Management and training for development: the hombe thesis”, Public Administration and Development, Vol. 7, pp. 25-42.
    • (1987) Public Administration and Development , vol.7 , pp. 25-42
    • Reilly, W.1
  • 32
    • 0001138862 scopus 로고
    • The road to PPB: the stages of budget reform
    • December
    • Schick, A. (1966), “The road to PPB: the stages of budget reform”, Public Administration Review, December, pp. 243-58.
    • (1966) Public Administration Review , pp. 243-258
    • Schick, A.1
  • 33
    • 84986181075 scopus 로고
    • The Canadian experience
    • in Premchand, A. (Ed.), International Monetary Fund, Washington DC
    • Staff Office of the Auditor-General of Canada (1990), “The Canadian experience”, in Premchand, A. (Ed.), Government Financial Management: Issues and Country Studies, International Monetary Fund, Washington DC, pp. 217-32.
    • (1990) Government Financial Management: Issues and Country Studies , pp. 217-232
  • 34
    • 1842483703 scopus 로고
    • Problem cycles in organizations and the management of change
    • in Kimberly, J. and Miles, R. (Eds), Jossey Bass, London
    • Tichy, N. (1980), “Problem cycles in organizations and the management of change”, in Kimberly, J. and Miles, R. (Eds), The Organizational Life Cycle, Jossey Bass, London, pp. 164-83.
    • (1980) The Organizational Life Cycle , pp. 164-183
    • Tichy, N.1
  • 35
    • 84909689396 scopus 로고
    • Book review of H.F. Alrich: Organizations and environments
    • Van de Ven, A. (1979), “Book review of H.F. Alrich: Organizations and environments”, Administrative Science Quarterly, Vol. 24, pp. 320-26.
    • (1979) Administrative Science Quarterly , vol.24 , pp. 320-326
    • Van de Ven, A.1
  • 36
    • 34248511128 scopus 로고
    • Government accounting and financial management in Latin American countries
    • in Premchand, A. (Ed.), International Monetary Fund, Washington, DC
    • Wesberry, J. (1990), “Government accounting and financial management in Latin American countries”, in Premchand, A. (Ed.), Government Financial Management: Issues and Country Studies, International Monetary Fund, Washington, DC, pp. 345-74.
    • (1990) Government Financial Management: Issues and Country Studies , pp. 345-374
    • Wesberry, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.