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Contemporary public sector accounting research – An international comparison of journal papers

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  • Goddard, Andrew

Abstract

This paper provides a broad review of the public sector accounting research in recent years, including that undertaken in the US. An analysis of this research reveals a methodological distinction between research undertaken in the US (using predominately functionalist methodologies, accompanied by positivistic quantitative research methods) and that undertaken in the rest of the world (using interpretive and radical/alternative methodologies, with qualitative research methods). The nature, causes and consequences of this distinction are discussed. The paper concludes with an exhortation for PSAR researchers to explore multiparadigmatic methodologies in future research.

Suggested Citation

  • Goddard, Andrew, 2010. "Contemporary public sector accounting research – An international comparison of journal papers," The British Accounting Review, Elsevier, vol. 42(2), pages 75-87.
    • Handle: RePEc:eee:bracre:v:42:y:2010:i:2:p:75-87
    DOI: 10.1016/j.bar.2010.02.006
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    1. Ahrens, Thomas & Becker, Albrecht & Burns, John & Chapman, Christopher S. & Granlund, Markus & Habersam, Michael & Hansen, Allan & Khalifa, Rihab & Malmi, Teemu & Mennicken, Andrea & Mikes, Anette & P, 2008. "The future of interpretive accounting research—A polyphonic debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(6), pages 840-866.
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    7. Lowensohn, Suzanne & Johnson, Laurence E. & Elder, Randal J. & Davies, Stephen P., 2007. "Auditor specialization, perceived audit quality, and audit fees in the local government audit market," Journal of Accounting and Public Policy, Elsevier, vol. 26(6), pages 705-732.
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    Cited by:

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    2. Grzegorz Bucior & Aleksandra Zurawik, 2022. "The Autonomy of Public Sector Units in the Process of Formulating Accounting Policy – Evidence from Poland," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 555-581.

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