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.
Accounting, Auditing & Accountability Journal – Emerald Publishing
Published: Aug 1, 1998
Keywords: Developing countries; Financial control; Nigeria; United Kingdom
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