Accounting for hybridity: accrual budgeting in the dutch central government

Mol, Nico P.; Kruijf, J.A.M. de

doi:10.1108/jpbafm-15-04-2003-b004

Cited by 3 publications

(5 citation statements)

References 8 publications

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“…For example, research into day-to-day financial and accounting dimensions of agencification is rare (for general accounting issues in the agencies, see e.g. Mol and de Kruijf, 2003). This review provides adequate reasoning for scholars and practitioners to pay more attention to the micro-practices of agencification, such as routines of financial management and accounting in the context of agencification.…”

Section: Discussionmentioning

confidence: 99%

The tides of agencification: literature development and future directions

Waluyo

2021

IJPSM

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PurposeThis review frames the state of agencification studies to explore the development and results achieved to date (Q1: what has been done?) and identify future directions (Q2: what could be done?) of the studies.Design/methodology/approachA systematic approach is carried out to summarize how agencification is adopted, variability of implementation, and its effects, from literature published in the past 48 years (1973–2020). Eligibility criteria include a combination of literature quality (number of citation) and source reputation (journal impact factor). From this, 84 articles and 9 books were included in the review.FindingsThe review finds various country-specific adoptions of agencification and some similarities and differences of agencification practice across various administrative settings. Studies on the effects of agencification is limited and offer mixed results. Meanwhile, little attempt was made to reveal how micro-processes are happening in the everyday practice of agencification. The paper outlines a set of research agenda and possible alternative approaches for future studies.Research limitations/implicationsThis review provides an avenue for scholars and practitioners to pay more attention to the “street level” of agencification. Future studies may challenge New Public Management's view of agencification by proposing new perspectives based on a direct observation.Originality/valueThis study contributes to the growing amount of agencification studies by synthesizing theoretical and empirical works across countries covering developed and developing economies in local, regional, and national levels of government.

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Section: Discussionmentioning

confidence: 99%

The tides of agencification: literature development and future directions

Waluyo

2021

IJPSM

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“…WoS articles on PSAA adoption tend to largely revolve around Anglophone countries, although research from other countries has gained traction over the years. A selection of non-WoS studies reviewed here documents the experiences of PSAA adoption at various levels of government in countries such as Belgium (Christiaens 2003), Indonesia (Marwata and Alam 2006;Harun et al 2012;Prabowo et al 2017;Sylvia et al 2018), Italy (Caperchione 2003;Anessi-Pessina et al 2010), Malta (Caruana and Zammit 2019), the Netherlands (Mol and de Kruijf 2003) and Portugal (Jorge et al 2007).…”

Section: Other Literature: Scopus Papersmentioning

confidence: 99%

“…2018), Italy (Caperchione 2003; Anessi‐Pessina et al. 2010), Malta (Caruana and Zammit 2019), the Netherlands (Mol and de Kruijf 2003) and Portugal (Jorge et al. 2007).…”

Section: Literature Review Analysismentioning

confidence: 99%

“…2017; Sylvia et al. 2018), effect (Caruana and Zammit 2019) or critique (Mol and de Kruijf 2003). A few examine issues such as whether PSAA should be adopted in China (Chang et al.…”

Section: Literature Review Analysismentioning

confidence: 99%

“…These studies examine areas which are within the classification for our review articles such as antecedents (Marwata and Alam 2006), implementation (Caperchione 2003;Christiaens 2003;Jorge et al 2007;Anessi-Pessina et al 2010;Harun et al 2012;Prabowo et al 2017;Sylvia et al 2018), effect (Caruana and Zammit 2019) or critique (Mol and de Kruijf 2003). A few examine issues such as whether PSAA should be adopted in China (Chang et al 2008) and the preparedness of PSAA adoption in Malaysia (Ismail et al 2018), while others are comparisons of PSAA implementation levels in developing countries such as Nepal and Russia (Timoshenko and Adhikari 2010) or comparisons of many countries (Chow and Pontoppidan 2019;Mnif and Gafsi 2020).…”

Section: Other Literature: Scopus Papersmentioning

confidence: 99%

See 2 more Smart Citations

Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review

Azhar

Alfan

Kishan

et al. 2021

Australian Accounting Review

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This paper has two main objectives. Firstly, it reviews relevant literature on the experiences of different levels of governments worldwide in adopting public sector accrual accounting (PSAA). Secondly, it critically analyses these studies and seeks to identify gaps in the extant literature to provide suggestions for future research. We reviewed and analysed 136 peer‐reviewed journal articles on PSAA over a 23‐year period spanning different levels of government worldwide. Our review and analysis suggest that the adoption of PSAA by different levels of government worldwide has been a long and complex process requiring possibly substantial implementation costs that are undisclosed to the public. Owing to the absence of high‐quality research providing empirical evidence of the benefits of PSAA, we conclude that thus far, the benefits of PSAA to government and citizens have yet to be substantiated. A limitation of this paper is that it is confined to the keywords used in the literature search. Nonetheless, the approach of aggregating and analysing these articles collectively allows this paper to not only provide useful insights into understanding the determinants and outcomes of PSAA but also to offer meaningful directions for future research with regards to multi‐level PSAA.

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Exploring the desirability and feasibility of reforming china's governmental accounting system

Chang

Chen

Chow

2008

Journal of Public Budgeting, Accounting &Amp; Financial Management

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In response to increasing pressures for public sector efficiency and effectiveness, many countries have switched from cash-based governmental accounting to accrual-based approaches. But other countries have rejected this change, suggesting that its costs and benefits may vary with country-specific factors. To gain insights into the desirability and feasibility of changing China's governmental accounting from the current cash-based system to one based on the accrual approach, we survey 608 Chinese government staff and officials who either prepare or use such reports. These respondents identify a number of specific inadequacies in the current system and express widespread support for converting towards an accrual-based approach. They also assess the severity of potential impediments to change and the most workable arrangement and timetable for such a change.

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Accounting for hybridity: accrual budgeting in the dutch central government

Cited by 3 publications

References 8 publications

The tides of agencification: literature development and future directions

The tides of agencification: literature development and future directions

Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review

Exploring the desirability and feasibility of reforming china's governmental accounting system

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