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Implementing public sector accruals in OECD member states: Major issues and challenges

Adhikari, Pawan and Gårseth-Nesbakk, Levi (2016) 'Implementing public sector accruals in OECD member states: Major issues and challenges.' Accounting Forum, 40 (2). pp. 125-142. ISSN 0155-9982

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Drawing on extended new institutional theory, this paper has striven to make heard the voices of accountants, budget officers, and policy makers involved in implementing public sector accruals in different OECD member states. Such voices of the organisational actors and the challenges that they are encountering in the process of implementing accrual accounting and budgeting in their specific settings are missing in the existing public sector accruals literature. The empirical findings of the study demonstrate that the political and technical ambiguities in implementing public sector accruals across countries are much broader than outlined in the academic work and presented in the reports and studies of the proponents. Such challenges, when cascaded down to the organisational level, have brought about vast uncertainty and confusion amongst most of the budget and treasury officers who deal with public sector accruals in their specific jurisdictions, threatening the legitimacy at the organisational level. More communication and collaboration amongst the actors at institutional, organisational-field and organisational levels are therefore needed to build a coherent body of knowledge in facilitating public sector accruals reforms across countries.

Item Type: Article
Uncontrolled Keywords: Accrual accounting; Institutional theory; IPSASs; OECD; Public sector
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 01 Apr 2016 14:47
Last Modified: 15 Jan 2022 00:43

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