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Volumn 15, Issue 2, 2006, Pages 289-296

On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to humphrey

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EID: 84992973575     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180600551544     Document Type: Article
Times cited : (12)

References (8)
  • 1
    • 0012717597 scopus 로고
    • The financial value of cultural, heritage and scientific collections: an accounting fiction
    • Carnegie, G., and Wolnizer, P., 1995. The financial value of cultural, heritage and scientific collections: an accounting fiction. Australian Accounting Review, 5 (1): 31–47.
    • (1995) Australian Accounting Review , vol.5 , Issue.1 , pp. 31-47
    • Carnegie, G.1    Wolnizer, P.2
  • 2
    • 36049023186 scopus 로고    scopus 로고
    • Accrual accounting in the public sector: the case of the New South Wales Government
    • Christensen, M., 2002. Accrual accounting in the public sector: the case of the New South Wales Government. Accounting History, NS7 (2): 91–122.
    • (2002) Accounting History , vol.NS7 , Issue.2 , pp. 91-122
    • Christensen, M.1
  • 3
    • 33750938494 scopus 로고    scopus 로고
    • The ‘Third Hand’: private sector consultants in public sector accounting change
    • Christensen, M., 2005. The ‘Third Hand’: private sector consultants in public sector accounting change. European Accounting Review, 14 (3): 447–474.
    • (2005) European Accounting Review , vol.14 , Issue.3 , pp. 447-474
    • Christensen, M.1
  • 4
    • 85044943661 scopus 로고    scopus 로고
    • The actual implementation of accruals accounting: caveats from a case within the UK public sector
    • forthcoming, and, In
    • Connolly, C., and Hyndman, N., forthcoming. “ The actual implementation of accruals accounting: caveats from a case within the UK public sector ”. In Accounting, Auditing and Accountability Journal
    • Accounting, Auditing and Accountability Journal
    • Connolly, C.1    Hyndman, N.2
  • 5
    • 0036003215 scopus 로고    scopus 로고
    • Theorizing change: the role of professional associations in the transformation of institutionalized fields
    • Greenwood, R., 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
  • 6
    • 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
  • 7
    • 84856775445 scopus 로고    scopus 로고
    • The questionable nature of ‘third hand’ public sector accounting solutions: a case for change?
    • Humphrey, C., 2005. The questionable nature of ‘third hand’ public sector accounting solutions: a case for change?. European Accounting Review, 14 (3): 475–485.
    • (2005) European Accounting Review , vol.14 , Issue.3 , pp. 475-485
    • Humphrey, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.