The current paper moves from the awareness that the literature on accounting change, especially for the public sector, is still inconclusive and leaves room for more inquiry, because of a compartmentalized approach to the understanding of these phenomena. Thus, the aim of the current paper is to realize a review of the studies on accounting change in public sector, identifying the approaches (i.e. mainstream, critical and interpretive) and focusing on the determinants of such processes, to enucleate in the debate the issues of accountability, power and politics, context and culture, as well as complexity, thus overcoming the existing lack of systematic comprehension. This will allow us to offer a bases for a unitary view of these phenomena, better encompassing the effects of those internal and external forces mounding change. Methodologically, the paper employs a systematic review approach to gather data, then analyzed by means of a linear regression.
Keywords: Accounting change, settore pubblico, review sistematica
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