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Reforming central government: an evaluation of an accounting innovation

Ezzamel, M., Hyndman, N., Johnsen, A. and Lapsley, I. 2014. Reforming central government: an evaluation of an accounting innovation. Critical Perspectives On Accounting 25 (4-5) , pp. 409-422. 10.1016/

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This paper examines a significant accounting innovation in central government accounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK. This innovation is studied through the lens of Rogers diffusion theory. The study setting is the Scotland Parliament. This research shows that, in the terms of diffusion theory, RAB can be classified as an accounting innovation. However, the implementation of RAB is problematic. While the reform of the UK central government system was initially sought as a mechanism to enhance democratic accountability, this paper shows that RAB does not connect with parliamentarians. The introduction of RAB flows as much from a managerial agenda as it does from the aim of democratic accountability.

Item Type: Article
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords: Accountability; Critical; New public management; Public sector
Publisher: Elsevier
ISSN: 1045-2354
Last Modified: 11 Jan 2021 12:30

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