Radical Change, Accounting and Public Sector Reforms: A Comparison of Italian and Canadian Municipalities

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25 Citations (Scopus)

Abstract

NPM has been generally regarded as an administrative reform for which resilience and consequences have been mainly investigated at a country level. Although accounting played a central role in NPM reforms over the last decades, how accounting change actually took place, and through what organizational dynamics, has been under-investigated. This paper adopts a new perspective, archetype theory, and looks into how intra-organizational dynamics (values, interests, power, capabilities) combine with reform processes to influence the outcome of accounting change. Evidence from Italian (disruptive process) and Canadian (sedimented process) municipalities shows that radical change is associated with specific configurations of intra-organizational dynamics.
Original languageEnglish
Pages (from-to)437-463
Number of pages27
JournalFinancial Accountability & Management
Volume28
Issue number4
DOIs
Publication statusPublished - Nov 2012

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