The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

No abstract is available for this paper.

• Publication year

  2014

• Venue

  Critical Perspectives on Accounting

• Publication date

  2014-07-01

• Fields of study

  Sociology, Business, Economics, Political Science

• Identifiers
  DOI 10.1016/J.CPA.2013.05.008
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

• Institutional Change and Globalization

  2020cited by this paper
• THE NEW PUBLIC GOVERNANCE? EMERGING PERSPECTIVES ON THE THEORY AND PRACTICE OF PUBLIC GOVERNANCE

  2015cited by this paper
• Explaining Institutional Change: Ambiguity, Agency and Power

  2014cited by this paper
• The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants' identities

  2014cited by this paper
• Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?

  2014cited by this paper
• Ten years after: The rise and fall of managerial autonomy in Pompeii

  2014cited by this paper
• Transcending New Public Management: The Transformation of Public Sector Reforms

  2013cited by this paper
• FRAMING AND COUNTER-FRAMING NEW PUBLIC MANAGEMENT: THE CASE OF GERMANY

  2012cited by this paper
• The Supremacy of the Sequence: Key Elements and Dimensions in the Process of Change

  2012cited by this paper
• Radical Change, Accounting and Public Sector Reforms: A Comparison of Italian and Canadian Municipalities

  2012cited by this paper
• Foreword

  2012cited by this paper
• Some Like it Non-Financial …

  2012cited by this paper
• Operational Risk, Translation, and Globalization

  2012cited by this paper
• The Reality of Budgetary Reform in OECD Nations: Trajectories and Consequences

  2011cited by this paper
• The Macro‐Fiscal Role of the U.K. Whole of Government Account

  2011cited by this paper
• Complexity and Hybrid Public Administration—Theoretical and Empirical Challenges

  2011influential reference
• Public Value: Theory and Practice

  2011cited by this paper
• [Bespreking van : Demmke, C. (& T. Moilanen) (2010) Civil Services in the EU of 27: Reform Outcomes and the Future of the Civil Service. Frankfurt am Main: Peter Lang]

  2011cited by this paper
• Accounting change: explaining the outcomes, interpreting the process

  2011cited by this paper
• THE ROLE OF POLITICS AND INSTITUTIONS IN THE ITALIAN ADMINISTRATIVE REFORM TRAJECTORY

  2011cited by this paper
• Accounting within and beyond the state

  2011cited by this paper
• THE DEGREE OF DECENTRALIZATION AND INDIVIDUAL DECISION MAKING IN CENTRAL GOVERNMENT HUMAN RESOURCE MANAGEMENT: A EUROPEAN COMPARATIVE PERSPECTIVE

  2010cited by this paper
• Public Management Reform and Modernization: Trajectories of Administrative Change in Italy, France, Greece, Portugal and Spain

  2010cited by this paper
• Introduction The (New) Public Governance: a suitable case for treatment?

  2010cited by this paper
• Public Sector Financial Management

  2010cited by this paper
• Austria's budget reform: How to create consensus for a decisive change of fiscal rules

  2010cited by this paper
• The Reality of Budgetary Reform in OECD Nations: Trajectories and Consequences

  2010cited by this paper
• Civil Services in the EU of 27: Reform Outcomes and the Future of the Civil Service

  2010cited by this paper
• Tradition and Public Administration

  2010cited by this paper
• Some like it non-financial... Politicians’ and managers’ views on the importance of accounting information

  2010cited by this paper
• Using Ideas to Advance Professions: Public Sector Accrual Accounting

  2010cited by this paper
• Meaning Structures in a Contested Issue Field: A Topographic Map of Shareholder Value in Austria

  2010cited by this paper
• The Two Futures of Governing: Decentering and Recentering Processes in Governing

  2009cited by this paper
• Die Haushaltsrechtsreform des Bundes

  2009cited by this paper
• Theorizing Implementation of Public Management Policy Reforms: A Case Study of Strategic Planning and Programming in the European Commission

  2009cited by this paper
• Change and continuity: an institutional approach to institutions of democratic government

  2009cited by this paper
• Whole of government accounts developments in the UK: conceptual, technical and timetable issues

  2009cited by this paper
• THE STUDY OF PUBLIC MANAGEMENT IN EUROPE AND THE US: A COMPARATIVE ANALYSIS OF NATIONAL DISTINCTIVENESS. Walter Kickert (ed.)

  2009cited by this paper
• Failed policies but institutional innovation through “layering” and “diffusion” in Spanish central administration

  2008cited by this paper
• Explaining variation in organizational change: the reform of human resource management in the European Commission and the OECD

  2008cited by this paper
• The study of public management in Europe and the US : a comparative analysis of national distinctiveness

  2008cited by this paper
• Organizations and Society

  2008cited by this paper
• Circulating ideas : Imitation, translation and editing

  2008cited by this paper
• Budgetary Reform in Austria: Towards tighter coupling within the financial and management system

  2008cited by this paper
• The Study of Public Management in Europe and the US

  2008cited by this paper
• RESTRUCTURING WEBERIAN BUREAUCRACY: COMPARING MANAGERIAL REFORMS IN EUROPE AND THE UNITED STATES

  2008cited by this paper
• Budgeting in Austria

  2008cited by this paper
• The NPM Agenda: Back to the Future

  2008cited by this paper
• Public management reform in Italy: explaining the implementation gap

  2008cited by this paper
• The Travel of Ideas

  2007cited by this paper
• Discourse and institutional change: 'Giving accounts' and accountability

  2007cited by this paper
• Analysing and Assessing Accountability: A Conceptual Framework

  2007cited by this paper
• DIFFUSION IN ORGANIZATIONS AND SOCIAL MOVEMENTS: From Hybrid Corn to Poison Pills

  2007cited by this paper
• STREET-LEVEL BUREAUCRACY AND PUBLIC ACCOUNTABILITY

  2007cited by this paper
• Corporatisation and Accounting Change: The Role of Accounting and Accountants in a Malaysian Public Utility

  2007cited by this paper
• What's on the path? Path dependence, organizational diversity and the problem of institutional change in the US economy, 1900-1950

  2007cited by this paper
• New Public Management

  2007cited by this paper
• A CONTINGENCY MODEL OF GOVERNMENTAL ACCOUNTING INNOVATIONS IN THE POLITICAL- ADMINISTRATIVE ENVIRONMENT

  2007cited by this paper
• Governmental Accounting Reform: Evolution of the Implementation in Flemish Municipalities

  2007cited by this paper
• EFFECTS OF BUDGETARY AND ACCRUALS ACCOUNTING COEXISTENCE: EVIDENCE FROM ITALIAN LOCAL GOVERNMENTS

  2007cited by this paper
• DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA

  2007cited by this paper
• Cultural characteristics from public management reforms worldwide

  2007cited by this paper
• Institutional Theories and Management Accounting Change: Contributions, Issues and Paths for Development

  2006cited by this paper
• The Impact of Resource Accounting and Budgeting in the Northern Ireland Public Sector

  2006cited by this paper
• Maybe it is time to rediscover bureaucracy

  2006cited by this paper
• The actual implementation of accruals accounting: Caveats from a case within the UK public sector

  2006cited by this paper
• The New Public Governance? 1

  2006cited by this paper
• New public management is dead. Long live digital-era governance

  2005cited by this paper
• Rhetorical Strategies of Legitimacy

  2005cited by this paper
• The Public Governance of Collaborative Spaces: Discourse, Design and Democracy

  2005cited by this paper
• New Public Management in Austria: Local Variation on a Global Theme?

  2005cited by this paper
• The Rise and Demise of the New Public Management

  2005cited by this paper
• Debating Public Sector Management and Financial Management Reforms: An International Study

  2005cited by this paper
• Is the Annual Report an Accountability Medium? An Empirical Investigation into Italian Local Governments

  2004cited by this paper
• Trajectories in public administration reforms in European Continental countries

  2004cited by this paper
• A Rhetorical Theory of Diffusion

  2004cited by this paper
• Ministerialbürokratien in westlichen Demokratien

  2004cited by this paper
• Distinctiveness in the study of public management in Europe

  2004cited by this paper
• Government Accounting: An Assessment of Theory, Purposes and Standards

  2003cited by this paper
• Reframing Public Policy: Discursive Politics and Deliberative Practices

  2003cited by this paper
• Performance evaluation styles in governmental organizations: How do professional managers facilitate politicians’ work?

  2003cited by this paper
• Reforming governmental accounting and budgeting in Europe. Chapter 8: Sweden

  2003cited by this paper
• Planning and Controlling UK Public Expenditure on a Resource Basis

  2003cited by this paper
• Policy without polity? Policy analysis and the institutional void

  2003cited by this paper
• THE “ NEW PUBLIC MANAGEMENT ” IN THE 1980 s : VARIATIONS ON A THEME

  2003cited by this paper
• Public Management Reform: Reliable Knowledge and International Experience

  2003influential reference
• Public management and administration : an introduction / Owen E. Hughes.

  2003cited by this paper
• Improving Governance: A New Logic for Empirical Research

  2003cited by this paper
• Diversity and Convergence: A Quantitative Analysis of European Public Administration Education Programs

  2003cited by this paper
• Institutional Change in Toque Ville: Nouvelle Cuisine as an Identity Movement in French Gastronomy1

  2003cited by this paper
• Qualitative research in accounting and management: the emerging agenda

  2003cited by this paper
• Implementing Public Policy: Governance in Theory and in Practice

  2002cited by this paper
• Rethinking Democratic Accountability

  2002cited by this paper
• Convergence: The Useful Myth?

  2001cited by this paper
• Research methods knowledge base

  2001cited by this paper
• Institutional Sources of Practice Variation: Staffing College and University Recycling Programs

  2001cited by this paper
• Improving Governance: A New Logic for Empirical Research

  2001cited by this paper
• The Europeanisation of National Administrations

  2001cited by this paper
• The Power of Accounting: A Field Study of Local Financial Management in a Police Force

  2001cited by this paper
• Implementing management accounting reforms in the public sector: the difficult journey from intentions to effects

  2001cited by this paper

• Rethinking Public Administration Reform: Institutional Layering of Bureaucratic, Managerial and Community Logics Over Time in Nigeria's Tax Administration

  2026cites this paper
• Governance and Accountability in Reshaping Public Services: Open Challenges and Wicked Problems of the 21st Century

  2025cites this paper
• Embracing the Perks of Faulty Roadmaps: A Literature Review of Sociological Perspectives on Budgeting*

  2025cites this paper
• How accounting continues: 25 years of building a management control infrastructure in a Swedish municipality

  2025cites this paper
• Institutional logics and IPSAS preparedness: evidence from Portuguese public sector entities

  2025cites this paper
• Burocrazia vs. post-burocrazia: gestire il paradosso nella pubblica amministrazione italiana

  2025cites this paper
• How Political Influence and Financial Pressure Contribute to Performance-Based Budgeting and University Performance: Evidence fromSEM and NCA

  2024cites this paper
• THE EFFECT OF GOVERNMENT INTERNAL AUDIT MATURITY ON IMPROVING PUBLIC ADMINISTRATION PERFORMANCE

  2024cites this paper
• Envolvimento gerencial e em accountability dos contadores públicos

  2024cites this paper
• The making of a multiplicity of overlapping controls

  2024cites this paper
• Reimagining the bureaucracy and post-bureaucracy debate: a systematic literature review on paradoxes in public administration

  2024cites this paper
• Digital Accountability in Collaborative Public Governance in Times of Crisis: Analysing the Debate in a Polarized Social Forum

  2024cites this paper
• Managerial involvement and accountability of public sector accountants

  2024cites this paper
• Revisiting the scope and suggesting novel domains of institutional theory in the public administration research

  2023cites this paper
• Agents and logics in community policing: the designing of performance measures

  2023cites this paper
• University research by the numbers: Epistemic methods of using digitized performance measures and their implications for research practices

  2023cites this paper
• Governance innovation as social imaginaries: challenges of post-NPM

  2023cites this paper
• Synergity in the Implementation of Government Agencies Performance Accountability System

  2023cites this paper
• Do staff capacity and performance-based budgeting improve organisational performance? Empirical evidence from Chinese public universities

  2023cites this paper
• Designing a Performance-based Budgeting Model with a Systematic and Mixed Approach

  2022cites this paper
• The Autonomy of Public Sector Units in the Process of Formulating Accounting Policy – Evidence from Poland

  2022cites this paper
• Whatever happened to New Public Management?

  2022cites this paper
• Reconstructing identity and logic through the implementation of accrual accounting in Malaysia: an intra-organisational analysis

  2022cites this paper
• Governmental accounting and budgeting in Malta and Poland – a different dance to the same tune

  2022cites this paper
• “A little bit of everything?” Conceptualising performance measurement in hybrid public sector organisations through a literature review

  2021cites this paper
• A Convention Out of the Blue: Implementing Community Policing over the Long Term

  2021cites this paper
• Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes

  2021cites this paper
• Editorial – a plea for changing directions of public sector accounting research in emerging economies

  2021cites this paper
• Competing logics in a hybrid organization: ICT service provision in the Italian health care sector

  2021cites this paper
• The impact of hybridity on PPP governance and related accountability mechanisms: the case of UK education PPPs

  2021cites this paper
• Gender budgeting in emerging economies–a systematic literature review and research agenda

  2021cites this paper
• The Link Between Public Management and Accounting from the Point of View of Performance

  2021cites this paper
• What are the required qualities of auditors in the public sector?

  2021cites this paper
• The influence of parliamentarians on the development of financial management regulations for executive agencies

  2020cites this paper
• Scaling sustainability from the organizational periphery to the strategic core: Towards a practice‐based framework of what practitioners “do”

  2020cites this paper
• Public sector accounting reform in Latin America and Epistemic Communities: an institutional approach

  2020cites this paper
• Gender Responsive Budgeting: A tool for gender equality

  2020cites this paper
• Reflections on the Austrian COVID-19 budgetary emergency measures and their potential to reconfigure the public financial management system

  2020cites this paper
• Accountants’ behavioural reactions to external threats: the mediating role of proactive personality in the goal orientation process

  2020cites this paper
• Legitimating accounting change in charities: when values count more than regulation

  2020cites this paper
• Reforma contábil do setor público na América Latina e comunidades epistêmicas: uma abordagem institucional

  2020cites this paper
• Exploring the programmability of management accounting work for increasing automation: an interventionist case study

  2020cites this paper
• Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization

  2020cites this paper
• The role(s) of accounting and performance measurement systems in contemporary public administration

  2020cites this paper
• The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK

  2020cites this paper
• Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS

  2019cites this paper
• Justifying Public Sector Accounting Change from the Inside: Ex‐post Reflections from Three Countries

  2019influential citation
• Reversing the Translation Flow: Moving Organizational Practices from Japan to the U.S.

  2019cites this paper
• Accounting and professional work in established NPM settings

  2019cites this paper
• Enabling management control systems, situated learning and intellectual capital development

  2019cites this paper
• Accounting for the Public Sector at a Time of Crisis

  2019cites this paper
• New Public Management between reality and illusion: Analysing the validity of performance-based budgeting

  2019cites this paper
• Assessing performance-use preferences through an institutional logics lens

  2019cites this paper
• Experiência do Brasil na implementação das IPSAS Brazil ' s experience in IPSAS implementation

  2019cites this paper
• A Calculative Infrastructure in the Making: The Emergence of a Multi-Layered Complex for Governing Healthcare

  2019cites this paper
• The Interlinking Theorization of Management Concepts: Cohesion and Semantic Equivalence in Management Knowledge

  2019cites this paper
• Brazil's experience in IPSAS implementation

  2019cites this paper
• THE PARADOX OF ACCRUAL-BASED ACCOUNTING INFORMATION IN THE MALAYSIAN PUBLIC SECTOR

  2019cites this paper
• Accounting and the enactment of power: municipal reform by Peter Leopold 1774–1775

  2019cites this paper
• REVISTA DE CONTABILIDAD SPANISH ACCOUNTING REVIEW

  2019cites this paper
• A theoretical basis for public sector accrual accounting research: current state and perspectives

  2019cites this paper
• Does regional context matter? A comparative study of two Russian regions implementing budget reforms

  2019cites this paper
• ePubWU Institutional Repository

  2019cites this paper
• Accounting change in the Scottish and Westminster central governments: A study of voice and legitimation

  2019cites this paper
• How politicians use performance information in a budgetary context: New insights from the central government level

  2019cites this paper
• Management control packages: a literature review and guidelines for public sector research

  2019cites this paper
• Multiple Shades of Grey: Opening the Black Box of Public Sector Executives’ Hybrid Role Identities

  2018cites this paper
• Studying administrative reforms through textual analysis: the case of Italian central government accounting

  2018influential citation
• Converging and diverging pressures in PBB development: the experiences of Finland and Sweden

  2018cites this paper
• Achieving radical change: a comparative study of public-sector accounting in Westminster and Scotland

  2018cites this paper
• Towards good governance of heritage management systems : possible role of accounting

  2018cites this paper
• Different Shades of Gray: A Priming Experimental Study on How Institutional Logics Influence Organizational Actor Judgment

  2018cites this paper
• Accounting and the post-new public management

  2018cites this paper
• In Search of a Theory of Budgeting: A Literature Review

  2018cites this paper
• Exploring the Legacies of New Public Management in Europe

  2018cites this paper
• Russian Central Government Budgeting and Public Sector Reform Discourses: Paradigms, Hybrids, and a “Third Way”

  2018influential citation
• Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria

  2018cites this paper
• The impact of accreditation agencies and other powerful stakeholders on the performance measurement in Polish universities

  2018cites this paper
• External Pressures and Internal Dynamics in the Institutionalization of Performance-Based Budgeting: An Endless Process?

  2018cites this paper
• New Public Management Reforms and Modernization Changes in Australia

  2018cites this paper
• Étude des réformes administratives par l’analyse textuelle : le cas de la comptabilité de l’administration centrale italienne

  2018cites this paper
• Multiple logics and accounting mutations in the Italian National Health Service

  2017influential citation
• Austria: Joined-up Government on the Municipal Level as a Coordination Problem: Steering of Decentralised Units and Cross-cutting Policy Issues

  2017cites this paper
• Toward a Structural Model of Organizational-Level Institutional Pluralism and Logic Interconnectedness

  2017influential citation
• Managing the performance of arts organisations: Pursuing heterogeneous objectives in an era of austerity

  2017cites this paper
• The power of language in legitimating public-sector reforms: when politicians "talk" accounting

  2017cites this paper
• On the elusive nature of modernisation in government

  2017cites this paper
• Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities

  2017cites this paper
• Achieving radical change: a comparative study of public-sector accounting in Westminster and Scotland

  2017cites this paper
• Achieving radical change : a comparative study of public-sector accounting in Westminster and Scotland

  2017cites this paper
• Achieving radical change : a comparative study of public-sector accounting in Westminster and Scotland

  2017cites this paper
• Achieving radical change: a comparative study of public-sector accounting in Westminster and Scotland

  2017cites this paper
• Achieving radical change : a comparative study of public-sector accounting in Westminster and Scotland

  2017cites this paper
• Achieving radical change : a comparative study of public-sector accounting in Westminster and Scotland

  2017cites this paper
• Achieving radical change : a comparative study of public-sector accounting in Westminster and Scotland

  2017cites this paper
• On the virtues and vices of combining theories: the case of institutional and actor-network theories in accounting research

  2017influential citation
• Implementing public sector accruals in OECD member states: Major issues and challenges

  2016cites this paper
• The illusion of New Public Management? An analysis of performance-based budgeting in the public sector

  2016influential citation
• Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government

  2016influential citation
• Public Sector Reforms: Changing Contours on an NPM Landscape

  2016cites this paper