Researching Public Sector Transformation: The Role of Management Accounting

35 Pages Posted: 29 Jan 2005

See all articles by G. Jan van Helden

G. Jan van Helden

University of Groningen - Faculty of Economics and Business

Abstract

This paper examines the role of management accounting in public sector transformation, as evidenced in publications in international accounting journals during the years 1999, 2000 and 2001. This research is predominantly directed to the way in which technical management accounting innovations are used, including the organisational and contextual factors that might influence the use of these new techniques. Qualitatively oriented case and field studies are the dominant research methods, and the research is inspired by various theoretical viewpoints, e.g. economics, organisation theory, neo-institutional sociology and other theories, such as critical theory. NPM theory turns out to be highly influential. Moreover, this paper points to the absence of specific public sector theories, and it also highlights the mainly academic stance of many researchers, which reveals a rather distant position from practice. The paper recommends researchers to conduct more impact studies on NMP in the future, to which the use of quantitative research methods will be highly valuable.

JEL Classification: M40, M41, M46, M47

Suggested Citation

van Helden, G. Jan, Researching Public Sector Transformation: The Role of Management Accounting. Financial Accountability & Management, Vol. 21, No. 1, pp. 99-133, February 2005. Available at SSRN: https://ssrn.com/abstract=656124

G. Jan Van Helden (Contact Author)

University of Groningen - Faculty of Economics and Business ( email )

Postbus 72
9700 AB Groningen
Netherlands
+31 50 363 3673 (Phone)
+31 50 363 3720/3673 (Fax)

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