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The Adoption Of Accrual Accounting In Flemish Public Centres For Social Welfare: Examining The Importance Of Agents Of Change

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  • P. WINDELS
  • J. CHRISTIAENS

Abstract

This study examines the importance of different agents of change in the adoption of public sector accrual accounting. For this purpose, an accounting index is used and applied on a large sample of Flemish local governments to analyse the level of adoption of the altered accounting requirements. The impact of a number of prominent agents is empirically tested on the level of adoption in a cross-sectional way. The study draws on institutional theory to build a framework for analysis and uses additional interviews to interpret the findings. The research shows that the de facto implementation of the new accounting requirements is limited and strongly influenced by local management’s interest and the involvement of professional consultants. In the absence of a sound guidance and monitoring process, the skilful action of dedicated agents of change has become important to implement some far-reaching changes in the organisations’ accounting system.

Suggested Citation

  • P. Windels & J. Christiaens, 2007. "The Adoption Of Accrual Accounting In Flemish Public Centres For Social Welfare: Examining The Importance Of Agents Of Change," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/451, Ghent University, Faculty of Economics and Business Administration.
    • Handle: RePEc:rug:rugwps:07/451
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    1. Nistor Cristina Silvia & Cistea Andreea, 2012. "The Implications Of Economic Globalization On Accounting Case Study Of Romania," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 21(1), pages 203-216, june.
    2. Khoirul Aswar & Siti Zabedah Saidin, 2018. "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 11(3), pages 24-30, December.
    3. Deaconu, Adela & Nistor, Cristina Silvia & Filip, Crina, 2009. "Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes," MPRA Paper 16850, University Library of Munich, Germany, revised 2009.

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