The impact of epistemic communities on governmental accounting change: a case of New Zealand central government

Adesina, O. and Mellett, H. (2013) The impact of epistemic communities on governmental accounting change: a case of New Zealand central government. In: 49th BAFA Annual Conference, 9th-11th April, Newcastle Civic Centre, Newcastle. (Unpublished)

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Abstract

Using the New Zealand central government as a case study, we review the process of adopting accrual accounting in government through the eyes of those who were directly involved in the change. The study draws on the literature on problemitization in the context of accounting change and the application of the notion of epistemic communities providing the basis for the changes that were made. Our findings show that the triggers behind the introduction of accrual accounting were closely connected with the roles played by a network of individuals within the public sector and the New Zealand central government without which the changes might not have been deemed successful. We also find that the pace at which the adoption was achieved was underpinned by the effort of these individuals. Our findings suggest that while there is no general reform format that can be applied to all countries, epistemic communities play a significant role in the successful adoption of governmental accounting reforms.
Keywords: Accrual accounting; epistemic community; New Zealand (NZ)

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social and Applied Sciences > The Business School
Depositing User: Dr Seyi Adesina
Date Deposited: 30 Mar 2015 14:20
Last Modified: 30 Mar 2015 14:21
URI: https://create.canterbury.ac.uk/id/eprint/13256

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Last edited: 29/06/2016 12:23:00