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

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

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Purpose: The purpose of this paper is to introduce and review the papers contained in the special issue on accounting and organizational change in the public sector and reflects on their key themes and findings - design, methodology and 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.

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ID Code: 18330
Item Type: Journal Article
Refereed: Yes
Keywords: public sector accounting, organizational change
DOI: 10.1108/18325910810918752
ISSN: 1832-5912
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Auditing and Accountability not elsewhere classified (150199)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2008 Emerald
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher
Deposited On: 25 Feb 2009 23:54
Last Modified: 10 Aug 2011 16:07

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