Special issue on public sector reform and accounting change: guest editorial note

Mellett, Howard James and Ryan, Christine 2008. Special issue on public sector reform and accounting change: guest editorial note. Journal of Accounting & Organizational Change 4 (3) , pp. 217-221. 10.1108/18325910810918752

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Abstract

Purpose – The purpose of this paper is to introduce and review the papers contained in this special issue on accounting and organizational change in the public sector and reflects on their key themes and findings. Design/methodology/approach – The paper draws on general desk research and the papers in this special edition. Findings – This paper finds that there is a variety of valid research approaches that can usefully be employed to investigate accounting change in the public sector. Practical implications – This paper concludes that accounting change is more likely to achieve the objectives set for it if there is a high degree of local involvement in its implementation. Originality/value – Drawing together a collection of papers that investigate the important topic of the involvement of accounting in organizational change.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform J Political Science > JA Political science (General) J Political Science > JF Political institutions (General)
Uncontrolled Keywords:	Organizational change ; Public sector accounting
Publisher:	Emerald
ISSN:	1832-5912
Last Modified:	19 Mar 2016 22:33
URI:	https://orca.cardiff.ac.uk/id/eprint/20084

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