The Primacy of, and Complexity of, Accounting for Government Eugenio Caperchione Hot

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Uploaded by Eugenio Caperchione     Uploaded date: March 23, 2015    
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Publication date
October 03, 2013
Paper language
Abstract
This special issue is based on a selection of papers from the 13th CIGAR conference held at Ghent in June 2011.
The particular concepts which are mobilised within the papers in this special issue are (1) ideas of ambiguity in accounting implementation (2) accounting and power and (3) reform processes in public sector settings.
We examine these concepts, the findings of the papers and explore the wider issues which they point to.
Preferred Citation
Caperchione, E., Christiaens, J. and Lapsley, I. (2013), The Primacy of, and Complexity of, Accounting for Government. Financial Accountability & Management, 29: 349–353. doi: 10.1111/faam.12024
Keywords
ambiguity in accounting implementation; accounting and power; reform processes in public sector settings
Category
Comparative Research
Type of Paper
Published paper

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