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Original Articles

On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to humphrey

Pages 289-296 | Published online: 08 Feb 2011

References

  • Carnegie , G. and Wolnizer , P. 1995 . The financial value of cultural, heritage and scientific collections: an accounting fiction . Australian Accounting Review , 5 ( 1 ) : 31 – 47 .
  • Christensen , M. 2002 . Accrual accounting in the public sector: the case of the New South Wales Government . Accounting History , NS7 ( 2 ) : 91 – 122 .
  • Christensen , M. 2005 . The ‘Third Hand’: private sector consultants in public sector accounting change . European Accounting Review , 14 ( 3 ) : 447 – 474 .
  • Connolly , C. and Hyndman , N. forthcoming . “ The actual implementation of accruals accounting: caveats from a case within the UK public sector ” . In Accounting, Auditing and Accountability Journal
  • Greenwood , R. 2002 . Theorizing change: the role of professional associations in the transformation of institutionalized fields . Academy of Management Journal , 45 ( 1 ) : 58 – 80 .
  • Haas , P. 1992 . Introduction: epistemic communities and international policy coordination . International Organisation , 46 ( 1 ) : 1 – 35 .
  • Humphrey , C. 2005 . The questionable nature of ‘third hand’ public sector accounting solutions: a case for change? . European Accounting Review , 14 ( 3 ) : 475 – 485 .
  • West , B. 2003 . Professionalism and Accounting Rules , London : Routledge .

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