Reforming central government: An evaluation of an accounting innovation

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

Research output: Contribution to journalArticle

27 Citations (Scopus)
297 Downloads (Pure)

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 languageEnglish
Pages (from-to)409-422
Number of pages14
JournalCritical Perspectives on Accounting
Volume25
Issue number4/5
Early online date25 May 2013
DOIs
Publication statusPublished - Jul 2014

Keywords

  • Accountability
  • Critical
  • New public management
  • Public sector

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