Reforming central government: An evaluation of an accounting innovation

M. Ezzamel; N. Hyndman; A. Johnsen; I. Lapsley

doi:10.1016/j.cpa.2013.05.006

Reforming central government: An evaluation of an accounting innovation

M. Ezzamel, N. Hyndman, A. Johnsen, I. Lapsley

Research output: Contribution to journal › Article › peer-review

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Abstract

This paper examines a significant accounting innovation in central government accounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK. This innovation is studied through the lens of Rogers diffusion theory. The study setting is the Scotland Parliament. This research shows that, in the terms of diffusion theory, RAB can be classified as an accounting innovation. However, the implementation of RAB is problematic. While the reform of the UK central government system was initially sought as a mechanism to enhance democratic accountability, this paper shows that RAB does not connect with parliamentarians. The introduction of RAB flows as much from a managerial agenda as it does from the aim of democratic accountability.

Original language	English
Pages (from-to)	409-422
Number of pages	14
Journal	Critical Perspectives on Accounting
Volume	25
Issue number	4/5
Early online date	25 May 2013
DOIs	https://doi.org/10.1016/j.cpa.2013.05.006
Publication status	Published - Jul 2014

Keywords

Accountability
Critical
New public management
Public sector

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10.1016/j.cpa.2013.05.006

Reforming central government: An evaluation of an accounting innovation
Copyright 2013 Published by Elsevier Ltd. This manuscript version is made available under the CC-BY-NC-ND 4.0 license (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits distribution and reproduction for non-commercial purposes, provided the author and source are cited.
Accepted author manuscript, 586 KB

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Noel Hyndman
- N.Hyndman@qub.ac.uk
- Queen's Management School - Honorary Title
- Accounting
- Centre for Not-For-Profit and Public-Sector Research
Person: Honorary

Cite this

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title = "Reforming central government: An evaluation of an accounting innovation",

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KW - New public management

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Reforming central government: An evaluation of an accounting innovation

Abstract

Keywords

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Noel Hyndman

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