The challenges to create and learn accounting innovations in the public sector
by Heli Hookana
International Journal of Innovation and Learning (IJIL), Vol. 9, No. 4, 2011

Abstract: As the major impetus of the public sector reforms is a new managerialism in the public sector, this study focuses on the accounting practices, which might be seen as such or as innovations. The study draws upon two interventionist empirical investigations in applying an evolutionary conceptualisation of change. Creation is regarded as the exchange of information through formal and informal processes by the accounting and the service-oriented professionals. The results show that reporting practices are heavily related to satisfying accountability obligations to selected within-government groups. New contexts emerge out of partly political activities that constitute actors as networks. The emergence of the accountability innovation can be seen as a means of stabilising democracy whilst the operation of the reform provides a sense of reinforced managerial control.

Online publication date: Wed, 26-Nov-2014

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Innovation and Learning (IJIL):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com