Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research

Abstract

Reviews some recent contributions to “alternative” accounting research in relation to the changes which have taken place in the public sector, and which have altered the structure of the sector. An important task for the authors therefore has been to define what they view as comprising the public sector. Concludes that there is still a paucity of research in this domain. There are huge opportunities, and great need, for evaluative work and international comparisons. There is also a need to focus on different phases in the institutional financial cycle. Raises series of questions about the emergence of the “new” accounting and the ways in which it is institutionalized and maintained.

Citation

Broadbent, J. and Guthrie, J. (1992), "Changes in the Public Sector: A Review of Recent “Alternative” Accounting Research", Accounting, Auditing & Accountability Journal, Vol. 5 No. 2. https://doi.org/10.1108/09513579210011835