id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-10968	Mahadi, Rozaidy; Abdul Khalid, Siti Nabiha; Mail, Rasid; Noordin, Raman	Accrual Accounting in Public Sectors: Possible Contextual and Application Gaps for Future Research Agenda	2017	16	.pdf	application/pdf	6840	203	26	A study of conflict and ambiguity’ √ X Barton, A.D. (2004), ‘How to Profit from Defense: A Study in the Misapplication of Business Accounting to the Public Sector in Australia’ X √ Bogt, H.J. ter, (2008), ‘Management Accounting Change and New Public Management in Local Government: A Reassessment of Ambitions and Results –An Institutionalist Approach to Accounting Change in the Dutch Public Sector’ √ X Brignall, S. and Modell, S. (2000), ‘An institutional perspective on performance measurement and management in the ‘new public sector’’ √ Broadbent, J., Jacobs, K., & Laughlin, R. (1999), ‘Comparing schools in the UK and New Zealand: individualizing and socializing accountabilities and some implications for management control’ X √ Broadbent, J., Jacobs, K., & Laughlin, R (2001), ‘Organisational Resistance Strategies to Unwanted Accounting and Finance Changes: The Case of General Medical Practices in the U.K’ √ X Broadbent, J. and Laughlin R. (2002), ‘Accounting Choices: Technical and Political Trade-Offs and the U.K’s Private Finance Initiative’ X √ Broadbent, J. and R. Laughlin (2003), ‘The Role of PFI in the UK’s Government Modernization Agenda’ X √ Brorstrom, B. (1998), ‘Accrual Accounting, Politics and Politicians’ √ X Connolly, C. and Hyndman, N. (2006), ‘The actual implementation of accruals accounting caveats from a case within the UK Public Sector’ X √ Christianes, J. and Rommel, J. (2008), ‘Accrual Accounting Reforms: Only for Businesslike (Parts of) Governments’ √ X Christianes, J. and Wielemaker, E. D. (2003), ‘Financial Accounting reform in Flemish Universities: An Empirical study of the implementation’ X √ Christianes, M. (2002), ‘Accrual accounting in the Public Sector: The case of New South Wales government’ √ X Christianes, J. (2001), ‘Converging new public management reforms and diverging accounting practices in Flemish local governments’ √ √ X Doolin, B. (1999), ‘Casemic Management in a New Zealand Hospital: Rationalization and Resistance’ √ X Edwards, P., Ezzamel M., Mclean C. and Robson K. (2000), ‘Budgeting and Strategy in Schools: the Elusive Link’ X √ English, L. (2003), ‘Emasculating Public Accountability in the Name of Competition: Transformation of State Audit in Victoria’ √ √ X English, L.M. and Guthrie J. (2003), ‘Driving Privately Financed Projects in Australia: What Makes the Thick’ √ X Asian Journal of Finance & Accounting ISSN 1946-052X 2017, Vol. 9, No. 1 ajfa.macrothink.org 259 Ellwood, S. and Newberry S. (2007), ‘Public Sector accrual accounting: Institutionalizing neo-liberal principals’ √ X Garseth, L. (2011), ‘Accrual accounting representations in the public sector – A case of antopoiesis’ X Guthrie, J. (1998), ‘Application of accrual accounting in the Australian Public Sector: Rhetoric or reality’ √ √ X Harun, H., Peursem, K. V. and Eggleton I. (2012), ‘Institutionalization of Accrual Accounting in the Indonesian Public Sector’ √ X Hepworth, N. (2003), ‘Preconditions for successful implementation of accrual accounting in central government’ X Hodges, R. and Mellett, H. (2003), ‘Reporting Public Sector Financial Result’ X √ Hoque, Z. and Moll, J. (2001), ‘Public Sector reforms implications for accounting, accountability and performance of state-owned entities –Australia Perspective’ X √ Humphrey, C. and Miller, P. (2012), ‘Rethinking impact and redefining responsibility: The parameters and coordinates of accounting and public management reforms’ √ X Jagalla, T., Becker, S.D. and Weber, J. (2011), ‘A Taxonomy of the Perceived Benefits of Accrual Accounting and Budgeting: Evidence from German States’ This is good evidence of attempts to broaden the remit of public sector accounting research in order to consider a wider range of organisations (Broadbent and Guthrie, 2007; Guthrie, 1998), even though, as noted earlier, scholars are still attracted to studies at a local administration level.	cache/ajfa-10968.pdf	txt/ajfa-10968.txt