Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research

By J. Broadbent, James P. Guthrie. 2008

545 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/f52ac3338b574c7f9e8373a0dff1536789a2e998

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Citations in the corpus

Reflections and projections: A decade of Intellectual Capital Accounting Research (2012, methodology): “To some extent, these patterns represent wider patterning in other specialised accounting research literature (see also Broadbent & Guthrie, 2008; Guthrie & Murthy, 2009; Parker, 2005).”
Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments (2013, background): “…varied across nations, and different attitudes to reform have been seen in terms of both strategy and content (Benito, Brusca, & Montesinos, 2007; Broadbent & Guthrie, 2008; Caperchione & Lapsley, 2011; Ellwood & Newberry, 2007; Guthrie et al., 1999; Hyndman & Connolly, 2011; Pina & Torres,…”
Public sector management accounting in emerging economies: A literature review (2016, methodology): “Given the distinct shift in development discourses and the role of the state over the past two decades (Broadbent & Guthrie, 1992, 2008; Gendron, Cooper, & Townley, 2001), this paper focuses particularly on exploring transformations in the public sector and how they intertwine with MA practices in…”
Contemporary public sector accounting research – An international comparison of journal papers (2010, methodology): “Broadbent and Guthrie (2008) present a much more comprehensive review of ‘contextual’ PSAR over the last twenty years.”
Performance Management in Universities: Effects of the Transition to More Quantitative Measurement Systems (2012, background): “…sector, pointing to the issues, problems and especially the negative/dysfunctional consequences of performance measurement (see, e.g. Smith, 1995; Lapsley, 1996; Northcott and Llewellyn, 2003; Bevan and Hood, 2006; Hood, 2007; McLean et al., 2007; de Bruijn, 2007; Broadbent and Guthrie, 2008).”
Implementing public sector accruals in OECD member states: Major issues and challenges (2016, background): “Within the academic community, the move towards accrual accounting has been a debated reform trajectory (Broadbent & Guthrie, 2008; Carlin, 2005).”
New Public Management: The Cruellest Invention of the Human Spirit?1 (2009, background): “The agenda of modernization (Lapsley, 1999, 2001a, 2001b; Lapsley and Pong, 2000; English and Skaerbek, 2007; Broadbent and Guthrie, 2008) is a shorthand for the NPM doctrine which draws, inter alia , on private sector-derived accounting and management technologies in the pursuit of public sector…”
The value of public sector audit: Literature and history (2018, background): “Several notable reviews of the literature concentrate on other research approaches, which they describe as “alternative” (Broadbent & Guthrie, 2008) as “contextual” (Broadbent & Unerman, 2011) or “interpretive” (Goddard, 2010) in contrast to the mainstream or positive research.”
Some Like it Non-Financial … (2012, background): “In summary, the processes of modernization of the public sector which have taken place over the last few decades have witnessed an increasing role for accrual accounting and non-financial performance measures (Broadbent and Guthrie, 2008 ; Hood, 1991 , 1995 ).”