Usefulness of consolidated government accounts: a comparative study

Danny S.L Chow, Raili Pollanen, Baskerville Rachel, Caroline Pontoppidan

    Forskningsoutput: TidskriftsbidragArtikelPeer review

    14 Citeringar (Scopus)

    Sammanfattning

    This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policymakers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.

    OriginalspråkEngelska
    Sidor (från-till)175-185
    Antal sidor10
    TidskriftPublic Money & Management
    Volym39
    Nummer3
    DOI
    StatusPublicerad - 2018

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    • Ekonomi och näringsliv (502)

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