Access the full text.
Sign up today, get DeepDyve free for 14 days.
(2013)
Government Financial Reporting Manual 2013-14 , London
I. Lapsley (1999)
Accounting and the New Public Management: Instruments of Substantive Efficiency or a Rationalising Modernity?Financial Accountability and Management, 15
Stewart Jones, A. Higgins (2006)
Australia's Switch to International Financial Reporting Standards: A Perspective from Account PreparersCorporate Finance: Governance
S. Ellwood, Susan Newbury (2006)
A bridge too far: a common conceptual framework for commercial and public benefit entitiesAccounting and Business Research, 36
J. Guthrie, O. Olson, C. Humphrey (1999)
Debating Developments in New Public Financial Management: The Limits of Global Theorising and Some New Ways ForwardFinancial Accountability and Management, 15
A. Gray, Bill Jenkins (1995)
FROM PUBLIC ADMINISTRATION TO PUBLIC MANAGEMENT: REASSESSING A REVOLUTION?Public Administration, 73
M. Foucault (1978)
Discipline and punish: The birth of the prison. (Trans A. Sheridan).
Mariannunziata Liguori, I. Steccolini (2011)
Accounting change: explaining the outcomes, interpreting the processAccounting, Auditing & Accountability Journal, 25
Melina Manochin, T. Brignall, A. Lowe, Claire Howell (2011)
Visual modes of governmentality: Traffic lights in a housing associationManagement Accounting Research, 22
R. D'amico (1978)
Discipline and Punish: The Birth of the PrisonTelos, 1978
The Scrutiny Unit exists to strengthen the scrutiny function of the House of Commons by providing specialist expertise to select committees, especially (but not exclusively) on financial matters
The Application of International Accounting Standards, Regulation No
J. Pallot (1992)
Elements of a Theoretical Framework for Public Sector AccountingAccounting, Auditing & Accountability Journal, 5
G. Grossi, S. Newberry, A. Bergmann, Daniel Bietenhader, T. Tagesson, J. Christiaens, P. Cauwenberge, J. Rommel (2009)
Theme: Whole of government accounting— international trendsPublic Money & Management, 29
(2009)
Adoption of IFRS by Central Government , July, London
C. Hood (1991)
A PUBLIC MANAGEMENT FOR ALL SEASONSPublic Administration, 69
E. Barbara, A. Stahl, Sven Vorstius (2004)
Changing from German GAAP to IFRS or US GAAP: Objectives and achievements - An empirical survey of German companies -
P. Pope, S. Mcleay (2011)
The European IFRS experiment: objectives, research challenges and some early evidenceAccounting and Business Research, 41
S. Aisbitt (2006)
Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100Accounting in Europe, 3
C. Pollitt, G. Bouckaert (2004)
Public Management Reform: A Comparative AnalysisOUP Catalogue
V. Bogdanor (1998)
Devolution in the United Kingdom
D. Street (2012)
IFRS in the United States: If, When and HowAustralian Accounting Review, 22
Ian Ball (2012)
New development: Transparency in the public sectorPublic Money & Management, 32
C. Pollitt (2007)
Convergence or divergence: what has been happening in Europe?
M. Walker (2010)
Accounting for varieties of capitalism: The case against a single set of global accounting standardsBritish Accounting Review, 42
(1995)
Better Accounting for Taxpayer’s Money , Cm 2929
Peter Miller, N. Rose (1990)
Governing economic lifeEconomy and Society, 19
A. Jaruga, J. Fijałkowska, Małgorzata Jaruga-Baranowska, Maciej Frendzel (2007)
The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in PolandAccounting in Europe, 4
Monir Mir, A. Rahaman (2007)
Accounting and public sector reforms: A study of a continuously evolving governmental agency in AustraliaAccounting, Auditing & Accountability Journal, 20
Nadia Albu, C. Albu (2012)
International Financial Reporting Standards in an Emerging Economy: Lessons from RomaniaINTL: Economic & Financial Issues (Topic)
Bob Frame, J. Bebbington (2012)
A comparison of the national sustainable development strategies for New Zealand and ScotlandInternational Journal of Sustainable Development, 15
W. McGregor (1999)
The Pivotal Role Of Accounting Concepts In The Development Of Public Sector Accounting StandardsAustralian Accounting Review, 9
Clinton Free, Vaughan Radcliffe, Brent White (2013)
Crisis, Committees and Consultants: The Rise of Value-For-Money Auditing in the Federal Public Sector in CanadaJournal of Business Ethics, 113
K. Lintner, M. Lane (2014)
EditorialInternational Journal of Cosmetic Science, 36
Anna-Maija Lantto, Petri Sahlström (2008)
Impact of International Financial Reporting Standard Adoption on Key Financial RatiosCorporate Governance & Accounting eJournal
Other recent accounting reforms include the preparation of Whole of Government Accounts (WGAs) and the implementation of the Clear Line of Sight Alignment Project
Susana Callao, J. Jarne, J. Laínez (2007)
Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reportingJournal of International Accounting, Auditing and Taxation, 16
A. Richardson (2009)
Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-settingAccounting Organizations and Society, 34
A. Gouldson, J. Bebbington (2007)
Corporations and the Governance of Environmental RiskEnvironment and Planning C: Government and Policy, 25
M. Ezzamel, M. Reed (2008)
Governance: A code of multiple coloursHuman Relations, 61
N. Rose, Peter Miller (2008)
Governing the present: administering economic, social and personal life
M. Patton (1980)
Qualitative research and evaluation methods
Peter Collett, Jayne Godfrey, Sue Hrasky (2001)
International Harmonization: Cautions from the Australian ExperienceAccounting Horizons, 15
I. Lapsley (2009)
1new Public Management: The Cruellest Invention of the Human Spirit?ARN Wiley-Blackwell Publishers Journals
(2008)
Councils must comply with IFRS by
R. Nyamori (2009)
Construction and effects of markets in a local authority in New ZealandAccounting, Auditing & Accountability Journal, 22
T. Carlin (2005)
Debating the Impact of Accrual Accounting and Reporting in the Public SectorFinancial Accounting
(2007)
IPSAS Adoption by Governments , September
C. Hood (1995)
The “new public management” in the 1980s: Variations on a themeAccounting Organizations and Society, 20
M. Dean (1999)
Governmentality: Power and Rule in Modern Society
J. Broadbent, J. Guthrie (2007)
Public Sector to Public Services: 20 Years of 'Contextual' Accounting ResearchInternational Accounting eJournal
M. Arnaboldi, I. Lapsley (2009)
On the Implementation of Accrual Accounting: A Study of Conflict and AmbiguityEuropean Accounting Review, 18
Liisa Kurunmäki, P. Miller (2011)
Regulatory hybrids: Partnerships, budgeting and modernising governmentManagement Accounting Research, 22
Nives Redmayne, Fawzi Laswad (2013)
An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort – Some Evidence of the Transition Costs on Changes in Reporting RegimesAustralian Accounting Review, 23
(1995)
International Federation of Accountants (IFAC
A. Barretta, Cristiano Busco, Cristiano Busco (2011)
Technologies of government in public sector's networks:In search of cooperation through management control innovationsManagement Accounting Research, 22
Alex Faseruk, D. Rixon (2009)
Valuation in Public Sector Agencies: Impact on Financial Reporting Through the Implementation of International Financial Standards: Focus on Canadian Workers Compensation BoardsJournal of Financial Management and analysis, 22
P. Brown, A. Tarca (2001)
Politics, Processes and the Future of Australian Accounting StandardsAbacus, 37
A. Mckinlay, E. Pezet (2010)
Accounting for FoucaultCritical Perspectives on Accounting, 21
M. Bradbury, Tony Zijl (2007)
International Financial Reporting Standards and New Zealand: Loss of Sector NeutralityResearch in Accounting Regulation, 19
Barbara Weißenberger, A. Stahl, Sven Vorstius (2004)
Changing from German GAAP to IFRS or US GAAP: A Survey of German CompaniesAccounting in Europe, 1
Graham Burchell, Colin Gordon, Peter Miller (1991)
The Foucault Effect: Studies in Governmentality
A. Barton (2004)
How to Profit from Defence: A Study in the Misapplication of Business Accounting to the Public Sector in AustraliaPublic Economics eJournal
Holger Daske (2006)
Economic Benefits of Adopting IFRS or Usgaap - Has the Expected Cost of Equity Capital Really Decreased?European Finance
I. Lapsley, T. Brown, A. Jackson, R. Oldfield, Christopher Pong (2003)
Transformation of the Public Sector: the Role of Accounting in Sustaining Change
Thomas Jeanjean, Hervé Stolowy (2008)
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoptionJournal of Accounting and Public Policy, 27
Vaughan Radcliffe (1999)
Knowing efficiency: the enactment of efficiency in efficiency auditingAccounting Organizations and Society, 24
(2014)
Accountability. Now. We Must Enhance Government Accountability and Transparency, 21 October
A. Mckinlay, Chris Carter, E. Pezet, S. Clegg (2010)
Using Foucault to make strategyAccounting, Auditing & Accountability Journal, 23
L. Spence, L. Rinaldi (2012)
Governmentality in Accounting and Accountability: A Case Study of Embedding Sustainability in a Supply ChainSupply Chain Management eJournal
P. Sucher, Irena Jindřichovská (2004)
Implementing IFRS: A Case Study of the Czech RepublicAccounting in Europe, 1
N. Rose, Peter Miller (1992)
Political power beyond the State: problematics of government. 1992.The British journal of sociology, 61 Suppl 1
C. Hood (2003)
THE “ NEW PUBLIC MANAGEMENT ” IN THE 1980 s : VARIATIONS ON A THEME
P. Ramchandani (2004)
A question of balanceNature, 430
Robyn Pilcher, G. Dean (2009)
Implementing IFRS in local government: value adding or additional pain?Qualitative Research in Accounting & Management, 6
S. Ellwood, S. Newberry (2007)
Public sector accrual accounting: institutionalising neo‐liberal principles?Accounting, Auditing & Accountability Journal, 20
N. Rose (1999)
Powers of Freedom: Reframing Political Thought
L. Floridi (2012)
Technologies of the SelfPhilosophy & Technology, 25
M. Foucault (1988)
Technologies of the Self, 5
J. Guthrie (1998)
Application of accrual accounting in the Australian public sector - rhetoric or reality?Financial Accountability and Management, 14
(2013)
IPSAS in Your Pocket
D. Neu, C. Graham (2006)
The birth of a nation: Accounting and Canada's first nations, 1860-1900Accounting Organizations and Society, 31
J. Mack, C. Ryan (2006)
Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departmentsAccounting, Auditing & Accountability Journal, 19
P. Standish (2003)
Evaluating National Capacity for Direct Participation in International Accounting Harmonization: France as a Test CaseAbacus, 39
(2012)
The Terms of Reference of the Financial Reporting Advisory Board
Purpose – Utilising concepts drawn from the governmentality literature, the purpose of this paper is to examine the adoption of International Financial Reporting Standards (IFRSs) in the UK’s devolved administrations of Northern Ireland, Scotland and Wales in order to assess why they were adopted and how their introduction has been governed. Design/methodology/approach – This research applies a combination of three different approaches, namely: a content analysis; an anonymous online questionnaire; and semi-structured interviews. Findings – These include: the transition has had minimal impact upon policy setting and the information produced to aid budgeting and decision making; IFRSs are not entirely appropriate for the public sector; the time, cost and effort involved outweighed the benefits; public sector accounting has become overly-complicated; and the transition is not perceived as part of a wider privatisation programme. Research limitations/implications – As this study focuses upon the three UK devolved administrations, the findings may not be applicable in a wider setting. Practical/implications – Public sector change must be adequately resourced, carefully planned, with appropriate systems, trained staff and interdisciplinary project teams; accounting change should be based on value for money; and a single, coherent financial regime for the way in which government uses budgets, presents estimates to Parliament and publishes its resource accounts should be implemented. Originality/value – This study highlights that accounting change is not just a technical issue and, while it can facilitate a more business-like environment and enhance accountability, all those affected by the changes may not have the requisite skills to fully utilise the (new) information available.
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Feb 15, 2016
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.