Central government accounting: Arguing for and legitimating change

This report considers how accounting change in central government, in both Westminster and Scotland, has been argued for and implemented over the last 35 years.

The research demonstrates the need for accounting change to be seen as both rational and promoted by those in authority if it is to be successfully embedded in an organisation. Anything less is likely to just lead to cosmetic changes. Changes tend to occur by layering the new on the old, and criticism or proposed abandonment of valued existing techniques will likely hamper the implementation of new techniques.

The report also highlights the differences between Scotland and Westminster, with the suggestion that embedding of change may be more difficult in Scotland and concludes with implications for policy makers when introducing and managing accounting change.

Published:
30 October 2015
Researchers:
Noel Hyndman
Mariannunziata Liguori
ISBN:
978-1-909883-13-0
EAN:
9781909883130

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Topics

  • Research
  • Not for profit

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