CINECA IRIS Institutional Research Information System
IRIS è la soluzione IT che facilita la raccolta e la gestione dei dati relativi alle attività e ai prodotti della ricerca. Fornisce a ricercatori, amministratori e valutatori gli strumenti per monitorare i risultati della ricerca, aumentarne la visibilità e allocare in modo efficace le risorse disponibili.
EnglishAccounting innovations, and especially the introduction of accruals accounting, are often portrayed as fundamental aspects of public sector 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 intented to describe and compare the enviroments 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
PRODOTTO NON ANCORA VALIDATO
Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo
| Titolo: | Accounting innovations: a contingent view on Italian LGs | |
| Data di pubblicazione: | 2010 | |
| Autori: | ||
| Autori: | Nasi, Greta; Anessi Pessina, Eugenio; Steccolini, Ileana | |
| Rivista: | JOURNAL OF PUBLIC BUDGETING, ACCOUNTING AND FINANCIAL MANAGEMENT | |
| Abstract: | Accounting innovations, and especially the introduction of accruals accounting, are often portrayed as fundamental aspects of public sector 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 intented to describe and compare the enviroments 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 | |
| Appare nelle tipologie: | 01 - Article in academic journal / Articolo su rivista scientifica |
File in questo prodotto:
Copyright © 2022