Reforming central government: An evaluation of an accounting innovation

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

CRITICAL PERSPECTIVES ON ACCOUNTING, 2014, vol. 25, issue 4, 409-422

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.

Keywords: Accountability; Critical; New public management; Public sector; Rendición de cuentas; Crítica; Nueva Gestión Pública; Sector Público; Redevabilité, Responsabilité; Critique; Nouvelle gestion publique; Secteur public (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:25:y:2014:i:4:p:409-422

DOI: 10.1016/j.cpa.2013.05.006

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