The diffusion of management accounting innovations in the public sector: a research agenda |
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| Affiliation: | 1. University of Tampere, School of Management, University of Tampere, Tampere FI-33014, Finland;2. Victoria University, Wellington, New Zealand;3. University of Central Florida, United States;1. Department of Accounting and Finance, University of Bristol, The Priory Road Complex, Priory Road Clifton, Bristol, United Kingdom;2. Rm 336, Lvl 3, Codrington Building, Discipline of Accounting, University of Sydney Business School, The University of Sydney, Cnr Rose and Codrington Streets, Darlington, NSW 2006, Australia;3. Rm 429, Lvl 4, Codrington Building, Discipline of Accounting, University of Sydney Business School, The University of Sydney, Cnr Rose and Codrington Streets, Darlington, NSW 2006, Australia;1. Università Cattolica del Sacro Cuore, Facoltà di Economia, Largo F. Vito, 1, 00168 Roma, Italy.;2. Cerismas-Università Cattolica, 1 Largo Gemelli, 20123 Milano, Italy.;1. Ecole Hoteliere de Lausanne, HES-SO University of Applied Sciences and Arts Western Switzerland, Route de Cojonnex 18, 1000 Lausanne, Switzerland;2. University of Lausanne, Quartier Dorigny, 1015 Lausanne, Switzerland;1. LUISS, Rome, Italy;2. University of Roehampton, London, United Kingdom;3. University of Edinburgh Business School, University of Edinburgh, United Kingdom |
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| Abstract: | There have been numerous studies of the transformation of the public sector. This paper has a different focus: the dissemination and adoption of management accounting practices within the new public sector. The aim of the paper is explore the manner and means of diffusion, the obstacles to adoption and to establish a research agenda. The paper discusses findings of a survey on diffusion sent to public sector financial managers. The results of the survey indicate, inter alia, that adoption of accounting innovations by public sector organisations is largely affected by government influence. This study has interesting findings, but also points to the need for a new research agenda on the diffusion of management accounting practices in the public sector. |
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