Diffusion of an Accounting Innovation
Fixed Asset Accounting in the NHS in Wales
Bibliographic Data
| ID | 19446754 |
|---|---|
| Authors | Howard Mellett (Cardiff University, corresponding author), Neil Marriott (0000-0002-5452-9685, University of Winchester), Louise Macniven (Cardiff University) |
| Year | 2009 |
| Volume | 18 |
| Issue | 4 |
| Pages | 745-764 |
| Publication date | 2009-12-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | European Accounting Review (JOURNAL) |
| Journal identifiers | ISSN: 0963-8180 • E-ISSN: 1468-4497 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/09638180903118710 |
| OpenAlex | W2026250016 |
| Language | EN |
| Citations received | 3 |
| References cited | 17 |
As part of ‘New Public Management’ in the UK, changes have been made to the accounting regime. These changes typically involve the adoption of private sector accounting and budgeting approaches using accruals accounting. The process by which new ideas are spread is known as diffusion; this paper deals with the aspect of diffusion relating to the imposition of a new idea, accruals accounting, and how it is absorbed by the organisation, in this case the NHS in Wales. In particular, the paper questions whether the lack of secondary diffusion is limiting the influence of the new accounting approach. To analyse the level of diffusion we have focused on one aspect, namely, information on capital assets. The paper uses a mixture of qualitative and quantitative research methods including in-depth interviews with senior managers at two NHS Trusts and a questionnaire survey with responses from senior finance staff in all NHS Trusts in Wales. We conclude that the diffusion of accruals accounting for fixed assets has been restricted to the primary level at the top layer of management and has not penetrated below that level. There is evidence of continuing managerial indifference to the accruals accounting consequences of owning fixed assets
Accounting information system · Accrual · Balance sheet · Business · Diffusion · Economics · Financial accounting · Fixed asset · Management accounting · Positive accounting · Accounting and Organizational Management · Housing Market and Economics · Public Policy and Administration Research · Accounting
Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation
A Conceptual and Operational Definition of Personal Innovativeness in the Domain of Information Technology
Managerial Fads and Fashions
The questionable nature of ‘third hand’ public sector accounting solutions
On public sector accounting change
| Citations per year | 0.19 |
|---|---|
| Citation span | 2010 - 2023 (14) |
| Highly cited | No |