e-journal

Reforms and accounting system changes

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Purpose – The purpose of this paper is to provide insights into the process of the accounting system
change as a part of a larger reform initiative taking place in Norway. The research context is the
national network of hospital enterprises.
Design/methodology/approach – The paper uses an archival-based case approach of official
documents (between 2000 and 2009) to study the formal layers of accounting practices.
Findings – The accrual accounting information signalled major management control problems, but
the hospital owner, the state, did not take action to solve these problems during this period. The
contracts between the state and hospital enterprises were characterised as principal-agent
relationships. However, different accounting techniques were mixed in the contracts between the
parties, indicating hybridisation of accounting systems.
Research limitations/implications – The authors did not study the perceptions and practices of
key actors and this is a limitation of the study.
Practical implications – The findings are likely to be useful for practitioners and researchers to
gain knowledge on the implementation of management reforms in public sector service organisations.
Originality/value – This paper contributes to our understanding of the diverse processes within
which public sector reforms are taking place. The main contribution is a discussion of the diversity in
accounting system changes.

Keywords Accounting system changes, Public sector, Hospital enterprises, Norway,Public sector accounting

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2011

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 7 No. 3, 2011 pp. 237-258

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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