Accounting innovations
A contingent view on italian local governments
Bibliographic Data
| ID | 20201766 |
|---|---|
| Authors | Eugenio Anessi-Pessina (0000-0002-4660-5457, Università Cattolica del Sacro Cuore), Greta Nasi (0000-0002-6587-4943, Università Cattolica del Sacro Cuore), Ileana Steccolini (0000-0003-4346-2742, Università Cattolica del Sacro Cuore) |
| Year | 2010 |
| Volume | 22 |
| Issue | 2 |
| Pages | 250-271 |
| Publication date | 2010-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-22-02-2010-b005 |
| OpenAlex | W2773541582 |
| Language | EN |
| Citations received | 3 |
| References cited | 30 |
Accounting innovations, and especially the introduction of accruals accounting, are often portrayed as fundamental aspects of publicsector reforms. An increasing body of literature has been studying the experiences of different countries and levels of government, often referring to Lueder's (1992) "contingency model" and its subsequent developments. This model highlights a number of social, political, and administrative variables that are likely to affect government accounting innovations. It applies at a country-wide level and is mainly intended to describe and compare the environments within which accounting reforms take place, as well as the technical features of such reforms. Our paper, on the contrary, tries to expand the contingency model by applying it to individual organisations and by testing its explanatory power
Accounting information system · Accrual · Business · Contingency · Contingency plan · Contingency theory · Economics · Explanatory power · Financial accounting · Fund accounting · Governmental accounting · Management · Management accounting · Political science · Politics · Positive accounting · Public economics · Sociology · E-Government and Public Services · Local Government Finance and Decentralization · Public Policy and Administration Research · Accounting
Bowling alone
The Contingency Model of Governmental Accounting Innovations
Social capital, economic growth and regional development
Human Factors in Adoption of Geographic Information Systems
Advancing E-Government at the Grassroots
Information Technology and Restructuring in Public Organizations
Determinants of Social Capital
A Public Management for All Seasons
Technology, Size, and Organization Structure
| Unique citing works | 3 |
|---|---|
| Citations per year | 0,25 |
| Citation span | 2014 - 2025 (12) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 3 |