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THE ADOPTION OF ACCRUAL ACCOUNTING IN FLEMISH PUBLIC CENTRES FOR SOCIAL WELFARE: EXAMINING THE IMPORTANCE OF AGENTS OF CHANGE

P. Windels () and Johan Christiaens

Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium from Ghent University, Faculty of Economics and Business Administration

Abstract: This study examines the importance of different agents of change in the adoption of public sector accrual accounting. For this purpose, an accounting index is used and applied on a large sample of Flemish local governments to analyse the level of adoption of the altered accounting requirements. The impact of a number of prominent agents is empirically tested on the level of adoption in a cross-sectional way. The study draws on institutional theory to build a framework for analysis and uses additional interviews to interpret the findings. The research shows that the de facto implementation of the new accounting requirements is limited and strongly influenced by local management’s interest and the involvement of professional consultants. In the absence of a sound guidance and monitoring process, the skilful action of dedicated agents of change has become important to implement some far-reaching changes in the organisations’ accounting system.

Pages: 24 pages
Date: 2007-01
New Economics Papers: this item is included in nep-acc
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Citations: View citations in EconPapers (3)

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