TY - JOUR
T1 - Radical Change, Accounting and Public Sector Reforms: A Comparison of Italian and Canadian Municipalities
AU - Liguori, Mariannunziata
PY - 2012/11
Y1 - 2012/11
N2 - 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.
AB - 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.
U2 - 10.1111/j.1468-0408.2012.00555.x
DO - 10.1111/j.1468-0408.2012.00555.x
M3 - Article
SN - 0267-4424
VL - 28
SP - 437
EP - 463
JO - Financial Accountability & Management
JF - Financial Accountability & Management
IS - 4
ER -