IDEAS home Printed from https://ideas.repec.org/a/taf/pubmgr/v5y2003i3p345-375.html
   My bibliography  Save this article

Activity based costing, modernity and the transformation of local government

Author

Listed:
  • Michela Arnaboldi
  • Irvine Lapsley

Abstract

This is a study of the implementation of the UK central government's modernization policies for local government. The specific focus of the study is on one particular implementation tool which local authorities were required to use by central government edict: activity based costing. This article uses institutional theory, and in particular, isomorphism, to examine the manner in which local authorities responded to this initiative. The findings have implications for the implementation of ABC in government settings, for modernization programmes and for the further development of institutional theory.

Suggested Citation

  • Michela Arnaboldi & Irvine Lapsley, 2003. "Activity based costing, modernity and the transformation of local government," Public Management Review, Taylor & Francis Journals, vol. 5(3), pages 345-375, September.
    • Handle: RePEc:taf:pubmgr:v:5:y:2003:i:3:p:345-375
    DOI: 10.1080/1471903032000146946
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/1471903032000146946
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/1471903032000146946?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Anne Fortin & Hamid Haffaf & Chantal Viger, 2007. "The Measurement of Success of Activity‐Based Costing and Its Determinants: A Study within Canadian Federal Government Organizations/L'évaluation Du Succès De La Comptabilité Par Activités Et Ses Déter," Accounting Perspectives, John Wiley & Sons, vol. 6(3), pages 231-262, August.
    2. Pilonato, Silvia & Monfardini, Patrizio, 2020. "Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms," The British Accounting Review, Elsevier, vol. 52(3).
    3. Janne Järvinen, 2009. "Shifting NPM agendas and management accountants' occupational identities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1187-1210, October.
    4. Andrew Goddard & Alexa Simm, 2017. "Management accounting, performance measurement and strategy in English local authorities," Public Money & Management, Taylor & Francis Journals, vol. 37(4), pages 261-268, June.
    5. Christina Chiang, 2010. "Insights into current practices in auditing environmental matters," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(9), pages 912-933, October.
    6. Kevin Baird, 2007. "Adoption of activity management practices in public sector organizations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(4), pages 551-569, December.
    7. García-Unanue, Jorge & Gallardo, Leonor & Felipe, José Luis, 2012. "La factura deportiva. Diseño e implantación de un modelo de cálculo de costes para los servicios deportivos municipales/The Sport Bill. Design and Implementation of a Costing Model for Municipal Sport," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 30, pages 599-618, Agosto.
    8. Kristof Stouthuysen & Kevin Schierhout & Filip Roodhooft & Evelien Reusen, 2014. "Time-driven activity-based costing for public services," Public Money & Management, Taylor & Francis Journals, vol. 34(4), pages 289-296, July.
    9. Khoirul Aswar & Siti Zabedah Saidin, 2018. "The Influencing Factors On The Level Of Accrual Accounting Adoption: A Conceptual Approach," Romanian Economic Business Review, Romanian-American University, vol. 13(2), pages 30-36, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    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:taf:pubmgr:v:5:y:2003:i:3:p:345-375. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPXM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.