Accounting change in Dutch government: Exploring the gap between expectations and realizations

Bogt, ter Henk; Helden, van Gerrit

doi:10.1006/mare.2000.0132

Cited by 133 publications

(48 citation statements)

References 10 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Macro view on the stages of the diffusion process based on neo-institutional sociology, analyzing ideas, discourses, and techniques as ascendants of internalization Sharma et al (2010) Dynamic perspective on changes and introduction of major stakeholders in the change process ter Bogt and van Helden (2000):…”

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

“…The concept of Burns and Scapens (2000) analyzes accounting change as a dynamic process (ter Bogt & van Helden, 2000). This also applies to the framework of Sharma et al (2010), which enables a dynamic representation of the institutionalization process.…”

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

“…Thus, their framework is a "partial match" with the third requirement. The goal of the framework by ter Bogt and van Helden (2000) is to identify a development and usage gap in management accounting. Yet, their framework fails to capture the dynamic and detailed perspective of Burns and Scapens, which they use as a basis for their framework.…”

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

“…Ter Bogt and van Helden (2000), whose framework is designed for management accounting change in government, consider the characteristics of public employees when analyzing the change process. However, they do not implement specific elements into their framework to depict these characteristics; their framework is thus classified as a "partial match".…”

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

See 3 more Smart Citations

How to Overcome Transformation Barriers in IT Departments of State-Owned Enterprises

Ertl¹,

Herzfeldt²,

Krcmar³

2018

JPAG

View full text Add to dashboard Cite

This paper develops a framework for analyzing organizational change in information technology (IT) departments of state-owned enterprises (SOEs) and applies that framework to a case study of a German airport that is majority-owned by the German federal government. Specifically, we derive a framework from literature to systematically identify transformation barriers for introducing new enterprise resource planning (ERP) systems and business processes in IT departments of SOEs. This framework is based on the punctuated equilibrium model and considers dynamic process incorporation, explicit stakeholder integration, a detailed representation of the change process, and characteristics of public employees as main factors. We then apply the framework in a case study research approach and show how the ISSN 2161-7104 2018 http://jpag.macrothink.org 87 framework allows identification of transformation barriers hidden to management but involved in the organizational change process (e.g., required change of organizational structures, required change of service-level-agreements). The framework can be a valuable tool for both researchers and practitioners to actively shape the effects of organizational transformation in SOEs and to identify factors that influence the change process. Journal of Public Administration and Governance

show abstract

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

Section: Journal Of Public Administration and Governancementioning

confidence: 99%

See 2 more Smart Citations

How to Overcome Transformation Barriers in IT Departments of State-Owned Enterprises

Ertl¹,

Herzfeldt²,

Krcmar³

2018

JPAG

View full text Add to dashboard Cite

show abstract

“…Examples of sophisticated techniques that have received much attention recently are activity-based costing (Kaplan and Cooper, 1998), the balanced scorecard (Kaplan and Norton, 1996), and shareholder value (Rappaport, 1998). Unfortunately, researchers who study the introduction of these and other sophisticated accounting techniques often find that success is not always guaranteed (Shields, 1995;Player and Keys, 1995a, 1995b, 1995cter Bogt and van Helden, 2000). In explaining the lack of success, these researchers focus primarily on implementation-related factors.…”

Section: Introductionmentioning

confidence: 96%

Towards an integrated contingency framework for MAS sophistication

Tillema

2005

Management Accounting Research

View full text Add to dashboard Cite

The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

Argento

Peda

Grossi

2018

Public Admin & Development

View full text Add to dashboard Cite

Summary In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smooth—yet gradual—adoption of International Public Sector Accounting Standards‐compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.

show abstract

Accounting change in Dutch government: Exploring the gap between expectations and realizations

Cited by 133 publications

References 10 publications

How to Overcome Transformation Barriers in IT Departments of State-Owned Enterprises

How to Overcome Transformation Barriers in IT Departments of State-Owned Enterprises

Towards an integrated contingency framework for MAS sophistication

The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

Contact Info

Product

Resources

About