Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector
Author
Abstract
Suggested Citation
DOI: 10.1016/j.cpa.2018.04.006
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Garry D. Carnegie & Christopher J. Napier, 2017. "TheAccounting, Auditing & Accountability JournalCommunity in its 30th year," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(8), pages 1642-1676, October.
- Appleby, Paul H., 1948. "I. The Influence of the Political Order," American Political Science Review, Cambridge University Press, vol. 42(2), pages 272-283, April.
- Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
- Ravenscroft, Sue & Williams, Paul F., 2009. "Making imaginary worlds real: The case of expensing employee stock options," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 770-786, August.
- Cameron Graham & Dean Neu, 2003. "Accounting for Globalization," Accounting Forum, Taylor & Francis Journals, vol. 27(4), pages 449-471, December.
- Bradley N. Potter, 2005. "Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change," Abacus, Accounting Foundation, University of Sydney, vol. 41(3), pages 265-289, October.
- Haas, Peter M., 1992. "Introduction: epistemic communities and international policy coordination," International Organization, Cambridge University Press, vol. 46(1), pages 1-35, January.
- Christensen, Mark & Skærbæk, Peter, 2010. "Consultancy outputs and the purification of accounting technologies," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 524-545, July.
- Kaidonis, Mary A., 2009. "Critical accounting as an epistemic community: Hegemony, resistance and identity," Accounting forum, Elsevier, vol. 33(4), pages 290-297.
- Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 561-593, August.
- Covaleski, Mark A. & Dirsmith, Mark W. & Rittenberg, Larry, 2003. "Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 323-355, May.
- Chiapello, Eve, 2017. "Critical accounting research and neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 47-64.
- Ciaran Connolly & Noel Hyndman, 2006. "The actual implementation of accruals accounting: Caveats from a case within the UK public sector," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 272-290, February.
- Power, Michael, 1997. "Expertise and the construction of relevance: Accountants and environmental audit," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 123-146, February.
- Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
- Adler, Emanuel, 1992. "The emergence of cooperation: national epistemic communities and the international evolution of the idea of nuclear arms control," International Organization, Cambridge University Press, vol. 46(1), pages 101-145, January.
- Peter Standish, 2003. "Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test Case," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 186-210, June.
- repec:dau:papers:123456789/1094 is not listed on IDEAS
- Martinez-Diaz, Leonardo, 2005. "Strategic Experts and Improvising Regulators: Explaining the IASC's Rise to Global Influence, 1973–2001," Business and Politics, Cambridge University Press, vol. 7(3), pages 1-26, December.
- Neu, Dean & Rahaman, Abu Shiraz & Everett, Jeff & Akindayomi, Akinloye, 2010. "The sign value of accounting: IMF structural adjustment programs and African banking reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 402-419.
- Ronita Ram & Susan Newberry, 2017. "Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs," Abacus, Accounting Foundation, University of Sydney, vol. 53(4), pages 485-512, December.
- Florian Fastenrath & Michael Schwan & Christine Trampusch, 2017. "Where states and markets meet: the financialisation of sovereign debt management," New Political Economy, Taylor & Francis Journals, vol. 22(3), pages 273-293, May.
- Adler, Emanuel & Haas, Peter M., 1992. "Conclusion: epistemic communities, world order, and the creation of a reflective research program," International Organization, Cambridge University Press, vol. 46(1), pages 367-390, January.
- Yonekura, Akira & Gallhofer, Sonja & Haslam, Jim, 2012. "Accounting disclosure, corporate governance and the battle for markets: The case of trade negotiations between Japan and the U.S," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 312-331.
- Susan Newberry & Sonja Pont-Newby, 2009. "Whole of government accounting in New Zealand: the ownership form of control," Public Money & Management, Taylor & Francis Journals, vol. 29(4), pages 235-242, July.
- Malmmose, Margit, 2015. "Management accounting versus medical profession discourse: Hegemony in a public health care debate – A case from Denmark," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 144-159.
- Rondinelli, Dennis A., 1976. "International assistance policy and development project administration: the impact of imperious rationality," International Organization, Cambridge University Press, vol. 30(4), pages 573-605, October.
- Christopher Humphrey & Peter Miller, 2012. "Rethinking impact and redefining responsibility," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(2), pages 295-327, February.
- Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
- Chwastiak, Michele & Lehman, Glen, 2008. "Accounting for war," Accounting forum, Elsevier, vol. 32(4), pages 313-326.
- Arnold, Patricia J., 2005. "Disciplining domestic regulation: the World Trade Organization and the market for professional services," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 299-330, May.
- Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
- Mary A. Kaidonis, 2009. "Critical accounting as an epistemic community: Hegemony, resistance and identity," Accounting Forum, Taylor & Francis Journals, vol. 33(4), pages 290-297, December.
- Paul F. Williams & Sue P. Ravenscroft, 2015. "Rethinking Decision Usefulness," Contemporary Accounting Research, John Wiley & Sons, vol. 32(2), pages 763-788, June.
- Sikka, Prem, 2011. "Accounting for human rights: The challenge of globalization and foreign investment agreements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 811-827.
- Rose, Nikolas, 1991. "Governing by numbers: Figuring out democracy," Accounting, Organizations and Society, Elsevier, vol. 16(7), pages 673-692.
- Gallhofer, Sonja & Haslam, Jim & van der Walt, Sibylle, 2011. "Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 765-780.
- Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
- Neu, Dean & Ocampo Gomez, Elizabeth & Graham, Cameron & Heincke, Monica, 2006. ""Informing" technologies and the World Bank," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 635-662, October.
- Miller, Peter, 1991. "Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U.K. in the 1960s," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 733-762.
- Peter Miller, 1998. "The margins of accounting," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 605-621.
- Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
- Martinez-Diaz Leonardo, 2005. "Strategic Experts and Improvising Regulators: Explaining the IASC's Rise to Global Influence, 1973-2001," Business and Politics, De Gruyter, vol. 7(3), pages 1-28, December.
- Sheila Ellwood & Susan Newberry, 2016. "New development: The conceptual underpinnings of international public sector accounting," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 231-234, April.
- Irvine Lapsley & Rosie Oldfield, 2001. "Transforming the public sector: management consultants as agents of change," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 523-543.
- Christopher Hood & Ruth Dixon & Derek Hawes, 2015. "A Government that Worked Better and Cost Less?: Evaluating Three Decades of Reform and Change in UK Central Government," Post-Print hal-01577644, HAL.
- Gallhofer, Sonja & Haslam, Jim & Kamla, Rania, 2011. "The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 376-395.
- Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
- Morgan Meyer & Susan Molyneux-Hodgson, 2010. "Introduction: The Dynamics of Epistemic Communities," Sociological Research Online, , vol. 15(2), pages 109-115, May.
- Mark Christensen, 2005. "The 'third hand': Private sector consultants in public sector accounting change," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 447-474.
- Mark Christensen, 2006. "On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to humphrey," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 289-296.
- Murphy, Jonathan, 2008. "International financial institutions and the new global managerial order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 714-740.
- Rose, Richard, 1991. "What is Lesson-Drawing?," Journal of Public Policy, Cambridge University Press, vol. 11(1), pages 3-30, January.
- Chwastiak, Michele, 2008. "Rendering death and destruction visible: Counting the costs of war," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 573-590.
- Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
- Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
- Sandra Dubouloz & Anne Berthinier-Poncet & Luciana Castro Gonçalves & Emilie Ruiz & Catherine Thevenard-Puthod, 2021. "Innovation communities: from their characterization to the questioning of their boundaries [Comunidades de innovación: desde su caracterización hasta el cuestionamiento de sus fronteras]," Post-Print hal-02891869, HAL.
- Sandra Dubouloz & Anne Berthinier-Poncet & Luciana Castro Gonçalves & Emilie Ruiz & Catherine Thevenard-Puthod, 2020. "Communautés d'innovation : de leur caractérisation au questionnement de leurs frontières," Working Papers hal-02891869, HAL.
- Ferry, Laurence & Midgley, Henry & Haslam, Jim, 2024. "Democracy, accountability, accounting and trust: A critical perspective reflecting on a UK Parliamentary inquiry into the role of government accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
- Jupe, Robert & Funnell, Warwick, 2015. "Neoliberalism, consultants and the privatisation of public policy formulation: The case of Britain's rail industry," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 65-85.
- Crawford, Louise, 2019. "Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
- Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.
- Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
- Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.
- Mehrpouya, Afshin & Salles-Djelic, Marie-Laure, 2019. "Seeing like the market; exploring the mutual rise of transparency and accounting in transnational economic and market governance," Accounting, Organizations and Society, Elsevier, vol. 76(C), pages 12-31.
- Islam, Muhammad Azizul & Deegan, Craig & Haque, Shamima, 2021. "Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
- S. Susela Devi & R. Helen Samujh, 2015. "The Political Economy of Convergence: The Case of IFRS for SMEs," Australian Accounting Review, CPA Australia, vol. 25(2), pages 124-138, June.
- Jason Thistlethwaite & Matthew Paterson, 2016. "Private governance and accounting for sustainability networks," Environment and Planning C, , vol. 34(7), pages 1197-1221, November.
- Suddaby, Roy & Saxton, Gregory D. & Gunz, Sally, 2015. "Twittering change: The institutional work of domain change in accounting expertise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 52-68.
- Aburous, Dina, 2019. "IFRS and institutional work in the accounting domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 1-15.
- Skærbæk, Peter & Tryggestad, Kjell, 2010. "The role of accounting devices in performing corporate strategy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 108-124, January.
- Anne-Laure Farjaudon & Jérémy Morales, 2012. "In search of consensus : The role of accounting in the definition and reproduction of dominant interests," Post-Print hal-01630503, HAL.
- Neu, Dean & Ocampo Gomez, Elizabeth & Graham, Cameron & Heincke, Monica, 2006. ""Informing" technologies and the World Bank," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 635-662, October.
- Malmmose, Margit & Kure, Nikolaj, 2021. "Putting the patient first? The story of a decoupled hospital management quality initiative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
- repec:dau:papers:123456789/9538 is not listed on IDEAS
- Mehrpouya, Afshin, 2015. "Instituting a transnational accountability regime: The case of Sovereign Wealth Funds and “GAPP”," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 15-36.
- Lehman, Cheryl R. & Hammond, Theresa & Agyemang, Gloria, 2018. "Accounting for crime in the US: Race, class and the spectacle of fear," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 63-75.
- Chakhovich, Terhi & Virtanen, Tuija, 2023. "Accountability for sustainability – An institutional entrepreneur as the representative of future stakeholders," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
- Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
More about this item
Keywords
Epistemic communities; Problematization; Public sector accounting; Reform;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:58:y:2019:i:c:p:53-76. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.