Justifying Public Sector Accounting Change from the Inside: Ex-post Reflections from Three Countries
Looking at accounting reforms in central government, the paper investigates how key actors (senior managers responsible for developing and/or implementing change) account for the related change outcomes subsequent to implementation. Using aggregated data from three countries (the UK, Italy, and Aust...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Blackwell Publishing
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |