Details
| Original language | English |
|---|---|
| Pages (from-to) | 339-367 |
| Number of pages | 29 |
| Journal | Critical Perspectives on Accounting |
| Volume | 25 |
| Issue number | 4-5 |
| Early online date | 28 May 2013 |
| Publication status | Published - Jul 2014 |
Abstract
Evidence points out that the outcome of accounting change in local governments is not simply a matter of 'corporate' resource investments and change management activities to accounting system replacement. This paper examines the link between such corporate-level interventions and the patterns of value creation at street-level. It emphasizes a resource- and capability-driven approach to explore processes and consequences of an 'embedded agency'-effect assigned to the street-level rationale of public service improvement. Considering a logic chain of cause-and-effect sequences, the data analysis provides evidence that corporate and street-level interventions are unique dimensions to signify the multiple patterns of accounting change in local governments. The supplementary effect of cross-functional relationships is also distinguished, considering the relational archetype as a mechanism to explain the emerging outcome state. Recognizing the distinction and the sequential effects of relational archetypes induces a refined typology of accounting change according to its processes and outcomes in local governments. The analysis is based on a comparative case study design to explore accrual accounting introduction in six German municipalities.
Keywords
- Accounting change, Accrual-based accounting change, Intellectual capital, Local government, Management control, NPM, Public service improvement, Relational archetypes, Resource-based view
ASJC Scopus subject areas
- Business, Management and Accounting(all)
- Accounting
- Economics, Econometrics and Finance(all)
- Finance
- Social Sciences(all)
- Sociology and Political Science
- Decision Sciences(all)
- Information Systems and Management
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In: Critical Perspectives on Accounting, Vol. 25, No. 4-5, 07.2014, p. 339-367.
Research output: Contribution to journal › Article › Research › peer review
}
TY - JOUR
T1 - Accounting change and value creation in public services-Do relational archetypes make a difference in improving public service performance?
AU - Bruns, Hans Jürgen
PY - 2014/7
Y1 - 2014/7
N2 - Evidence points out that the outcome of accounting change in local governments is not simply a matter of 'corporate' resource investments and change management activities to accounting system replacement. This paper examines the link between such corporate-level interventions and the patterns of value creation at street-level. It emphasizes a resource- and capability-driven approach to explore processes and consequences of an 'embedded agency'-effect assigned to the street-level rationale of public service improvement. Considering a logic chain of cause-and-effect sequences, the data analysis provides evidence that corporate and street-level interventions are unique dimensions to signify the multiple patterns of accounting change in local governments. The supplementary effect of cross-functional relationships is also distinguished, considering the relational archetype as a mechanism to explain the emerging outcome state. Recognizing the distinction and the sequential effects of relational archetypes induces a refined typology of accounting change according to its processes and outcomes in local governments. The analysis is based on a comparative case study design to explore accrual accounting introduction in six German municipalities.
AB - Evidence points out that the outcome of accounting change in local governments is not simply a matter of 'corporate' resource investments and change management activities to accounting system replacement. This paper examines the link between such corporate-level interventions and the patterns of value creation at street-level. It emphasizes a resource- and capability-driven approach to explore processes and consequences of an 'embedded agency'-effect assigned to the street-level rationale of public service improvement. Considering a logic chain of cause-and-effect sequences, the data analysis provides evidence that corporate and street-level interventions are unique dimensions to signify the multiple patterns of accounting change in local governments. The supplementary effect of cross-functional relationships is also distinguished, considering the relational archetype as a mechanism to explain the emerging outcome state. Recognizing the distinction and the sequential effects of relational archetypes induces a refined typology of accounting change according to its processes and outcomes in local governments. The analysis is based on a comparative case study design to explore accrual accounting introduction in six German municipalities.
KW - Accounting change
KW - Accrual-based accounting change
KW - Intellectual capital
KW - Local government
KW - Management control
KW - NPM
KW - Public service improvement
KW - Relational archetypes
KW - Resource-based view
UR - http://www.scopus.com/inward/record.url?scp=84902271855&partnerID=8YFLogxK
U2 - 10.1016/j.cpa.2013.05.005
DO - 10.1016/j.cpa.2013.05.005
M3 - Article
AN - SCOPUS:84902271855
VL - 25
SP - 339
EP - 367
JO - Critical Perspectives on Accounting
JF - Critical Perspectives on Accounting
SN - 1045-2354
IS - 4-5
ER -