The Contingency Model of Governmental Accounting Innovations: a discussion

Monsen, Norvald Nytræ; Näsi, Salme

doi:10.1080/096381898336484

Cited by 41 publications

(26 citation statements)

References 4 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…NOTES 1 Other authors also emphasize the relevance of financial stress to accounting change in government; see for example Laughlin and Pallot (1998) and Monsen and NÌsi (1998). 2 Other authors (like Humphrey, et al, 1993, p. 14) prefer to use the term`Accountable Management' instead of`New Public Management'.…”

Section: Empirical Results About the Financial Stress Hypothesismentioning

confidence: 95%

Is Financial Stress an Incentive for the Adoption of Businesslike Planning and Control in Local Government? A Comparative Study of Eight Dutch Municipalities

Helden

2000

Financ Acc Manag

View full text Add to dashboard Cite

Hood has formulated the hypothesis that financial stress is a motive for the adoption of New Public Management (NPM), and particularly of businesslike instruments and styles in government. He has illustrated this hypothesis on a macro‐level by comparing different OECD countries. The aim of this paper is to make a start with a micro‐level test of this hypothesis by studying individual governmental organization, i.e. eight municipalities in the Netherlands. The financial stress hypothesis has been operationalised by assuming a negative relationship between the financial position of a municipality and the existence of businesslike planning and control instruments. The research shows that there is no evidence for the existence of this relationship. However, a conclusive judgement about the financial stress hypothesis seems to be impossible due to the fact that non‐technical aspects of NPM were not taken into account, and also because of an – on average – upward bias in the financial position of the municipalities in the empirical investigation.

show abstract

Section: Empirical Results About the Financial Stress Hypothesismentioning

confidence: 95%

Is Financial Stress an Incentive for the Adoption of Businesslike Planning and Control in Local Government? A Comparative Study of Eight Dutch Municipalities

Helden

2000

Financ Acc Manag

View full text Add to dashboard Cite

show abstract

“…These are some of the reasons that have traditionally justified the adoption of specific accounting tools in the public sector and which have often prevented governmental organizations from the adoption of private-sector accounting systems and standards (Aiken & Capitanio, 1995;Anessi Pessina & Steccolini, 2007;Christiaens & Rommel, 2006;Conn, 1996;Guthrie, 1998;Guthrie & Johnson, 1994;IPSASB, 2010;Monsen, 2002;Monsen & Näsi, 1998Montesinos, Pina, & Vela, 1995). Yet, a number of countries and international institutions have adopted or are currently deciding on the adoption of IPSASs, whose origins are rooted in private-sector practices and standards.…”

Section: Public Versus Private: the Ongoing Debatementioning

confidence: 95%

Pursuing Private or Public Accountability in the Public Sector? Applying IPSASs to Define the Reporting Entity in Municipal Consolidation

Grossi

Steccolini

2015

International Journal of Public Administration

View full text Add to dashboard Cite

Private-sector accounting systems have often been heralded as superior to public-sector ones and suggested as solutions to the shortcomings of the latter. Our article aims at contributing to this debate by looking at the adoption of business-like practices where the public and private sectors intersect. Our analysis shows that the adoption of International Public Sector Accounting Standards (IPSASs), strongly inspired by International Financial Reporting Standards (IFRS), might not ensure the expected disclosure. Municipalities adopting IPSASs for preparing consolidated financial statement do not necessarily increase accountability because some relevant public service providers are not included in the reporting entities.

show abstract

“…Nevertheless, the Contingency Model has been criticized as regards the concept of public accounting innovation it uses, especially considering the change from a cash-based public accounting system to one based on accrual as an innovation (Monsen and Näsi, 1998). We defend the position that introducing accrual can well be considered a public accounting innovation (Chan et al 1996;Ouda, 2001Ouda, , 2004.…”

Section: Literature Review and Research Issuesmentioning

confidence: 98%

Governmental financial information reforms and changes in the political system: The Argentina, Chile and Paraguay experience

Caba-Pérez

López‐Hernández

Ortiz-Rodríguez

2009

Public Admin & Development

View full text Add to dashboard Cite

SUMMARYThis article analyzes the effects of changes in the political system-from dictatorship to democracy-on financial information systems and on their reform. We chose to study Argentina, Chile and Paraguay as these three countires share a similar geographic and social-political context. They all had dictatorial governments during the second half of the 20th century and peformed a transition to democratic systems in the 1990s. We provide a brief overview of the political context and of government accounting regulations, both before and after the transition. We propose an adaptation of Lüder's contingency model to be applied to the situation in these three countries. This model enables us to identify the principal agents and motives favouring or prejudicing the implementation of reforms to financial information systems. Ours is the first academic study of reforms to government financial information systems in three Latin American countries that have made the transition from dictatorship to democracy, identifying the contingent factors that have affected the adoption of reforms.

show abstract

The Contingency Model of Governmental Accounting Innovations: a discussion

Cited by 41 publications

References 4 publications

Is Financial Stress an Incentive for the Adoption of Businesslike Planning and Control in Local Government? A Comparative Study of Eight Dutch Municipalities

Is Financial Stress an Incentive for the Adoption of Businesslike Planning and Control in Local Government? A Comparative Study of Eight Dutch Municipalities

Pursuing Private or Public Accountability in the Public Sector? Applying IPSASs to Define the Reporting Entity in Municipal Consolidation

Governmental financial information reforms and changes in the political system: The Argentina, Chile and Paraguay experience

Contact Info

Product

Resources

About