Electronic Resource
Oxford, UK and Boston, USA
:
Blackwell Publishers
Financial accountability and management
15 (1999), S. 0
ISSN:
1468-0408
Source:
Blackwell Publishing Journal Backfiles 1879-2005
Topics:
Economics
Notes:
The New Public Management (NPM), of which the change from cash accounting to accrual accounting is considered an important tool, has been in fashion in many developed countries. Japanese governments, however, have preserved control of expenditures on a cash basis, though recently financial management reforms in local government have begun to adopt NPM ideas. Using a contingency framework which views the reform of accounting sub-systems (management accounting, financial accounting and auditing) as stimulated by a combination of internal and external pressures, this paper explores why Japanese local governments managed to survive without accrual accounting and the prospects for further reform in the future. It is suggested that system change itself can be accomplished by internal pressures, in the form of mandated policies, alone but that sustained external pressures by citizens are required in order to achieve the intended outcomes of accounting reform.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1111/1468-0408.00086
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