Click here to download

Accounting change in public sector. Towards an integrated interpretation
Journal Title: MANAGEMENT CONTROL 
Author/s: Adele Caldarelli, Rosanna Spanò, Luca Ferri, Raffaela Casciello 
Year:  2020 Issue: Language: Italian 
Pages:  24 Pg. 11-34 FullText PDF:  266 KB
DOI:  10.3280/MACO2020-001002
(DOI is like a bar code for intellectual property: to have more infomation:  clicca qui   and here 



Keywords: Accounting change, settore pubblico, review sistematica

  1. Ahrens T. (2008), Overcoming the subjective-objective divide in interpretive management accounting research, Accounting, Organizations and Society, 33, 2, pp. 292-297.
  2. Allini A., Caldarelli A., Spanò R. (2017), La disclosure nei Piani delle Performance delle università italiane. Intenti simbolici verso approcci sostanziali di legittimazione, Management Control, 1, pp. 37-59., DOI: 10.3280/MACO2017-001003
  3. Belkaoui R. A. (2004), Accounting theory, London Cengage Learning, EMEA.
  4. Bisman J. (2010), Postpositivism and accounting research: A (personal) primer on critical realism, Australasian Accounting Business & Finance Journal, 4, 4, pp. 3-25.
  5. Broadbent J. (1998), The gendered nature of “accounting logic”: pointers to an accounting that encompasses multiple values, Critical Perspectives on Accounting, 9, 3, pp. 267-297.
  6. Broadbent J., Guthrie J. (2008), Public sector to public services: 20 years of “contextual” accounting research, Accounting, Auditing & Accountability Journal, 21, 2, pp. 129-169. , DOI: 10.1108/09513570810854383
  7. Broadbent J., Jacobs K., Laughlin R. (2001), Organisational resistance strategies to unwanted accounting and finance changes. The case of general medical practice in the UK, Accounting, Auditing & Accountability Journal, 14, 5, pp. 565-586., DOI: 10.1108/EUM0000000006263
  8. Broadbent J., Laughlin R. (2009), Performance management systems: A conceptual model, Management Accounting Research, 20, 4, pp. 283-295.
  9. Broadbent J., Laughlin R. (2013), Accounting control and controlling accounting: Interdisciplinary and critical perspectives, Bingley, Emerald Publishing.
  10. Burns J. (2000), The dynamics of accounting change inter-play between new practices, routines, institutions, power and politics, Accounting, Auditing & Accountability Journal, 13, 5, pp. 566-596., DOI: 10.1108/09513570010353710
  11. Ferreira A., Otley D. (2009), The design and use of performance management systems: An extended framework for analysis, Management Accounting Research, 20, 4, pp. 263-282.
  12. Gough D., Oliver S., Thomas J.S. (2017), An introduction to systematic reviews, London, Sage Publications.
  13. Gough D., Thomas J. (2012), Commonality and diversity in reviews, in Gough D., Oliver S., Thomas J., a cura di, An introduction to systematic reviews. London, Sage Publications, pp. 35-65.
  14. Hauari H., Lazzari A., Cameron C., Peeters J., Rimantas DE., Sarova H. (2014). Impact of training and working conditions of early childhood education and care practitioners on children’s outcomes, Protocol for Systematic Review, University of London: Institute of Education.
  15. Hopwood A.G., Miller P. a cura di (1994), Accounting as social and institutional practice, Cambridge Studies in Management, Cambridge University Press.
  16. Kale P., Singh H. (2007), Building Firm Capabilities Through Learning: The Role Of The Alliance Learning Process In Alliance Capability And Firm-Level Alliance Success, Strategic Management Journal, 28, 10, pp. 981-100.
  17. Kuhn T.S. (1962), The Structure of Scientific Revolutions, Chicago, The University of Chicago Press.
  18. Laughlin R. (1995), Empirical research in accounting: alternative approaches and a case for “middle-range” thinking, Accounting, Auditing & Accountability Journal, 8, 1, pp. 63-87., DOI: 10.1108/09513579510146707
  19. Macintosh N. B., Quattrone P. (2010), Management accounting and control systems: An organizational and sociological approach, New York, John Wiley & Sons.
  20. Marchi M. (2018), Quale metodologia di ricerca sulle tematiche di Management Control? Management Control, 2, pp. 5-10., DOI: 10.3280/MACO2018-002001
  21. Potito L., a cura di (2017), Economia Aziendale, Torino, G. Giappichelli Editore.
  22. Powell W., White W., Koput D.R., Owen-Smith J. (2005), Network Dynamics and Field Evolution: The Growth of Interorganizational Collaboration in the Life Sciences, American Journal of Sociology, 110, 4, pp. 1132-1205., DOI: 10.1086/421508
  23. Sinclair A. (1995), The chameleon of accountability, Accounting Organizations and Society, 20, pp. 219-37., DOI: 10.1016/0361-3682(93)E0003-Y
  24. Spanò R., Caldarelli A., Ferri L., Maffei M. (2019), Context, culture and control: a case study on accounting change in an Italian regional health service, Journal of Management and Governance, 23, 84, pp. 1-44.
  25. Rahman M.A., Hann N., Wilson A., Mnatzaganian G., Worrall-Carter L. (2015), E-cigaretts and smoking cessation: evidence from a systematic review and meta-analysis, PloS one, 10, 3.
  26. Van Helden J. (2005), Researching public sector transformation: the role of management accounting, Financial Accountability & Management, 21, 1, pp. 99-133.

Adele Caldarelli, Rosanna Spanò, Luca Ferri, Raffaela Casciello, Accounting change in public sector. Towards an integrated interpretation in "MANAGEMENT CONTROL" 1/2020, pp. 11-34, DOI:10.3280/MACO2020-001002

   

FrancoAngeli is a member of Publishers International Linking Association a not for profit orgasnization wich runs the CrossRef service, enabing links to and from online scholarly content