GOVERNMENTAL ACCOUNTING REFORM: EVOLUTION OF THE IMPLEMENTATION IN FLEMISH MUNICIPALITIES

Johan Christiaens and V. van Peteghem ()
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Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium from Ghent University, Faculty of Economics and Business Administration

Abstract: Some studies measured the success of adopting governmental accounting reforms (New Public Management) revealing many problems. However, these empirical studies only consider the starting point assuming that implementation difficulties are just transition problems that will disappear automatically in time. This study concentrates on how implementing a governmental reform evolves after a number of years. Looking at Flemish municipalities it reveals that the level of compliance has merely increased in 1995-1997 and it has remained unchanged in 1997-99. It evidences that there is no self-regulating effect of implementing governmental reforms, even after a period of almost 5 years of experience.

Pages: 39 pages
Date: 2004-08
New Economics Papers: this item is included in nep-acc
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:rug:rugwps:04/256

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