e-journal
Special issue on public sector reform and accounting change:guest editorial note
Purpose – The purpose of this paper is to introduce and review the papers contained in this special
issue on accounting and organizational change in the public sector and reflects on their key themes
and findings.
Design/methodology/approach – The paper draws on general desk research and the papers in
this special edition.
Findings – This paper finds that there is a variety of valid research approaches that can usefully be
employed to investigate accounting change in the public sector.
Practical implications – This paper concludes that accounting change is more likely to achieve the
objectives set for it if there is a high degree of local involvement in its implementation.
Originality/value – Drawing together a collection of papers that investigate the important topic of
the involvement of accounting in organizational change.
Keywords Public sector accounting, Organizational change
Tidak ada salinan data
Tidak tersedia versi lain