The actual implementation of accruals accounting: Caveats from a case within the UK public sector

By Ciaran Connolly, Noel Hyndman. 2006

193 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Political Science and International Relations, Public Administration

View Paper: https://www.semanticscholar.org/paper/cfb20155e2c6399579db60001a1cf8a517316d72

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Economics and Econometrics

1. Noel Hyndman
2. Michela Arnaboldi
3. Irvine Lapsley

In Political Science and International Relations

1. Noel Hyndman
2. Michela Arnaboldi
3. Irvine Lapsley

In Public Administration

1. Noel Hyndman
2. Michela Arnaboldi
3. Irvine Lapsley
4. Mariannunziata Liguori
5. P. Adhikari

Citations in the corpus

• Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research (2008, unknown): “Connolly and Hyndman (2006)”
• On the Implementation of Accrual Accounting: A Study of Conflict and Ambiguity (2009, background): “Most recently the debate has focused around the non-neutrality of accrual accounting and the possible arbitrariness in its implementation (see, for example, Connolly and Hyndman, 2006; Christiaens and Van Peteghem, 2007).”
• The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences (2014, background): “…general (Bardach, 1977; Barzelay and Jacobson, 2009; Dunleavy, 1991; Hill and Hupe, 2002; Mazmanian and Sabatier, 1989; Ongaro and Valotti, 2008; Parrado, 2008), and accounting reforms in particular (Christiaens, 1999; Christiaens and Peteghem, 2007; Connolly and Hyndman, 2006a; Pettersen, 2001).”