Understanding the evolution of government financial control systems

Understanding the evolution of government financial control systems A classic paper on the development of governmental financial control systems argues that such developments occur within the framework of a three‐stage model of evolution. This paper examines the validity of Dean’s model of evolution and argues that the model represents such a general level of historical description that a much more comprehensive examination of historical and current context is required if the past development of current systems and the design of future changes in those systems are to be properly understood. Evidence to support this claim is provided in the form of summary evidence based on an exhaustive inquiry into changes in both the UK and Nigerian governmental financial control systems over the last 35 years. This leads to suggestions that a model based on evolution and experimentation in response to contextual changes offers a better route to future research and improved practice. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Understanding the evolution of government financial control systems

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Publisher
Emerald Publishing
Copyright
Copyright © 1998 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579810224527
Publisher site
See Article on Publisher Site

Abstract

A classic paper on the development of governmental financial control systems argues that such developments occur within the framework of a three‐stage model of evolution. This paper examines the validity of Dean’s model of evolution and argues that the model represents such a general level of historical description that a much more comprehensive examination of historical and current context is required if the past development of current systems and the design of future changes in those systems are to be properly understood. Evidence to support this claim is provided in the form of summary evidence based on an exhaustive inquiry into changes in both the UK and Nigerian governmental financial control systems over the last 35 years. This leads to suggestions that a model based on evolution and experimentation in response to contextual changes offers a better route to future research and improved practice.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Aug 1, 1998

Keywords: Developing countries; Financial control; Nigeria; United Kingdom

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