Essec\Faculty\Model\Profile {#2216
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"slug" => "christensen-mark"
"fullName" => "Mark CHRISTENSEN"
"lastName" => "CHRISTENSEN"
"firstName" => "Mark"
"title" => array:2 [
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"email" => "christensen@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Singapour"
"departments" => []
"phone" => "+65 6413 9754"
"sites" => []
"facNumber" => "1942"
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0 => Essec\Faculty\Model\CareerItem {#2222
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"en" => "ESSEC Business School"
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}
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"fr" => "Mark is Professor, Accounting and Management Control Department. After completing his BA (Hons) at Macquarie University, Mark is involved with the public sector, consulting and academia. He holds a PhD from The University of Adelaide and is involved in socio-technical construction. His research of public sector accrual accounting is highly cited. His publications cover issues such as public sector accrual accounting, performance reporting, comparative international studies, accounting change, consulting, accounting history, auditing an instrument of blame and other topics. He has published in journals that include: Accounting, Auditing and Accountability Journal ; Accounting, Organizations & Society ; Accounting Education ; Accounting History; Australian Accounting Review ; Contemporary Accounting Research; Critical Perspectives on Accounting ; European Accounting Review ; International Review of Administrative Sciences ; International Journal of Public Sector Management; Financial Accountability & Management; and, Management Accounting Research. His academic appointments have included Associate Dean, International; Director, Postgraduate Research and Studies; Director, Master of Professional Accounting; Associate Professor and Professor. Prior to joining ESSEC, University of New South Wales, The University of New England, Southern Cross University, Copenhagen Business School, Cardiff Business School, Copenhagen Business School, Hokkaido University, The University of Nordland, University of Siena, and Nanzan University."
"en" => "<p>Mark is Professor, Accounting and Management Control Department, ESSEC Business School. After completing his BA (Hons) at Macquarie University, Mark embarked on what turned out to be a three part career involving: public sector, consulting and academia. He holds a PhD from The University of Adelaide and his research interests are broadly themed along considerations of accounting as a socio-technical construction. His research of public sector accrual accounting is highly cited. His publications cover matters such as public sector accrual accounting, performance reporting, comparative international studies, consultants in accounting change, accounting history, environmental sustainability and budgeting, audit as an instrument of blame and related topics. He has published in journals that include: Accounting, Auditing and Accountability Journal; Accounting, Organizations & Society; Accounting Education; Accounting History; Australian Accounting Review; Contemporary Accounting Research; Critical Perspectives on Accounting; European Accounting Review; International Review of Administrative Sciences; International Journal of Public Sector Management; and, Financial Accountability & Management. His academic appointments have included Associate Dean, International; Director, Postgraduate Research and Studies; Director, Master of Professional Accounting; Associate Professor and Professor. Prior to joining ESSEC, he had been employed by The University of New South Wales, The University of New England, Southern Cross University and Copenhagen Business School whilst invitations to visit have been issued to him by Hokkaido University, Cardiff Business School, Copenhagen Business School, The University of Nordland, The University of Siena, and Nanzan University.</p>"
]
"department" => array:2 [
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"en" => "Accounting and Management Control "
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"fr" => "comptabilité d'exercice du secteur public - Rapports de performance - études internationales comparatives - changement comptable - l'histoire de la comptabilité - l'audit en tant qu'instrument de blâme et d'autres sujets."
"en" => "public sector accrual accounting - Performance reporting - international comparative studies - accounting change - the history of accounting - audit as an instrument of blame and other topics."
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"fr" => "Contrôle de gestion - Comptabilité financière et audit"
"en" => "Management Control - Financial Accounting & auditing"
]
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0 => Essec\Faculty\Model\ExtraActivity {#2218
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}
1 => Essec\Faculty\Model\ExtraActivity {#2220
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2 => Essec\Faculty\Model\ExtraActivity {#2217
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3 => Essec\Faculty\Model\ExtraActivity {#2221
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4 => Essec\Faculty\Model\ExtraActivity {#2215
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5 => Essec\Faculty\Model\ExtraActivity {#2219
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0 => Essec\Faculty\Model\Contribution {#2224
#_index: "academ_contributions"
#_id: "6884"
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"slug" => "phantom-images-in-public-sector-accounting-reform-a-french-study"
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"title" => "Phantom Images in Public Sector Accounting Reform: A French Study"
"description" => "CHRISTENSEN, M. et ROCHER, S. (2019). Phantom Images in Public Sector Accounting Reform: A French Study. Dans: 17th Biennial Comparative International Governmental Accounting Research Conference."
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"name" => "CHRISTENSEN Mark"
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1 => Essec\Faculty\Model\Contribution {#2226
#_index: "academ_contributions"
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"slug" => "the-persistence-of-the-beancounter-image-of-accountants-in-popular-culture-an-analysis-in-european-french-language-comics"
"yearMonth" => "2019-07"
"year" => "2019"
"title" => "The persistence of the beancounter image of accountants in popular culture: an analysis in European French language comics"
"description" => "CHRISTENSEN, M. et ROCHER, S. (2019). The persistence of the beancounter image of accountants in popular culture: an analysis in European French language comics. Dans: 2019 APIRA Conference. Auckland."
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2 => Essec\Faculty\Model\Contribution {#2228
#_index: "academ_contributions"
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"slug" => "financial-reporting"
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"title" => "Financial Reporting"
"description" => "CHRISTENSEN, M. (2018). Financial Reporting. Dans: Farazmand, A. eds. <i>Global Encyclopedia of Public Administration, Public Policy, and Governance</i>. 1st ed. Cham: Springer, pp. 1-6."
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"fr" => "In this entry, the following issues are considered in their public sector contexts: purposes and boundaries of financial reporting, relationships with other aspects of the accounting function, the performativity of financial reporting, and recent trends in public sector financial reporting."
"en" => "In this entry, the following issues are considered in their public sector contexts: purposes and boundaries of financial reporting, relationships with other aspects of the accounting function, the performativity of financial reporting, and recent trends in public sector financial reporting."
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3 => Essec\Faculty\Model\Contribution {#2225
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"slug" => "financial-reporting"
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"description" => "CHRISTENSEN, M. (2017). Financial Reporting. Dans: <i>(ed.), Global Encyclopedia of Public Administration, Public Policy, and Governance</i>. 1st ed. Springer."
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4 => Essec\Faculty\Model\Contribution {#2229
#_index: "academ_contributions"
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"slug" => "enabling-global-accounting-change-epistemic-communities-and-the-creation-of-a-more-business-like-public-sector"
"yearMonth" => "2019-06"
"year" => "2019"
"title" => "Enabling Global Accounting Change: Epistemic Communities and the Creation of a ‘More Business-Like’ Public Sector"
"description" => "CHRISTENSEN, M., NEWBERRY, S. et POTTER, B.N. (2019). Enabling Global Accounting Change: Epistemic Communities and the Creation of a ‘More Business-Like’ Public Sector. <i>Critical Perspectives on Accounting</i>, 58, pp. 53-76."
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1 => array:1 [
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2 => array:1 [
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1 => "Problematization"
2 => "Public sector accounting"
3 => "Reform"
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"publicationUrl" => "https://www.sciencedirect.com/science/article/abs/pii/S1045235418301229"
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"fr" => "This article provides an historical assessment of the workings of an epistemic community closely associated with the implementation of accrual accounting in the Australian public sector in order for it to become ‘more business-like’. Our story begins in the 1940s, a period characterized by seemingly disconnected debates emerging from the USA about how best to manage government operations. We show that over the ensuing six decades, a small but influential epistemic community was able to problematize public sector management and accounting practices and cultivate the perception that the public sector needed to be more ‘business-like’ and that in order to do so, the adoption of ‘better’, in this case ‘accrual’, accounting was crucial. In doing so, we inform existing understanding of the early development of accrual accounting in government – the international dimensions of which are not widely acknowledged. Further, we show that in our setting, an epistemic community with transnational dimensions was crucial in enabling the reforms to occur, by disrupting the status quo in government accounting, and diffusing an accrual solution in several settings globally incubated in a discourse of business terminology that characterized governments as businesses. The epistemic community was able to diminish debate and invoke arguments to support the implementation of accrual accounting based on asserted enhancements to accountability, even though such reforms were largely untested in the public sector. Thus, we supplement existing research, by enhancing our understanding of how epistemic communities can make significant accounting change appear seemingly inevitable when it could have been otherwise."
"en" => "This article provides an historical assessment of the workings of an epistemic community closely associated with the implementation of accrual accounting in the Australian public sector in order for it to become ‘more business-like’. Our story begins in the 1940s, a period characterized by seemingly disconnected debates emerging from the USA about how best to manage government operations. We show that over the ensuing six decades, a small but influential epistemic community was able to problematize public sector management and accounting practices and cultivate the perception that the public sector needed to be more ‘business-like’ and that in order to do so, the adoption of ‘better’, in this case ‘accrual’, accounting was crucial. In doing so, we inform existing understanding of the early development of accrual accounting in government – the international dimensions of which are not widely acknowledged. Further, we show that in our setting, an epistemic community with transnational dimensions was crucial in enabling the reforms to occur, by disrupting the status quo in government accounting, and diffusing an accrual solution in several settings globally incubated in a discourse of business terminology that characterized governments as businesses. The epistemic community was able to diminish debate and invoke arguments to support the implementation of accrual accounting based on asserted enhancements to accountability, even though such reforms were largely untested in the public sector. Thus, we supplement existing research, by enhancing our understanding of how epistemic communities can make significant accounting change appear seemingly inevitable when it could have been otherwise."
]
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}
5 => Essec\Faculty\Model\Contribution {#2223
#_index: "academ_contributions"
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"slug" => "governmental-accounting-practitioners-cardigan-removed-research-agenda-revealed"
"yearMonth" => "2018-02"
"year" => "2018"
"title" => "Governmental Accounting Practitioners: Cardigan Removed, Research Agenda Revealed"
"description" => "CHRISTENSEN, M., GREILING, D. et CHRISTIAENS, J. (2018). Governmental Accounting Practitioners: Cardigan Removed, Research Agenda Revealed. <i>Accounting, Auditing & Accountability Journal</i>, 31(4), pp. 1026-1044."
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1 => array:1 [
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2 => array:1 [
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]
"abstract" => array:2 [
"fr" => "The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area. Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted. Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes. In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important."
"en" => "The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR) Network conference in 2015 in which practitioners’ doings were themes across numerous papers. The paper’s central objective is to scope out an agenda for future research in the area. Using the CIGAR presentations and papers reviewed for this AAAJ Forum, a desk-based study informed by these sources and others has been conducted. Aspects of public sector accounting practitioners’ doings hold promise in themselves whilst also being likely to complement and enrich other themes of public sector accounting research. Those aspects give rise to analytical frames, which may overlap and/or reinforce other aspects. Those analytical frames are: first, examining networking between practitioners; second, identifying implications of the professionalisation project for public sector accounting practitioners; third, analysing public sector accounting practitioners’ responses to the rise of external experts; and, fourth, exploring how public sector accounting practitioners interact with forces that shape the accounting craft. The four articles published here variously address several parts of these themes. In scoping out a future research agenda, this paper justifies greater attention being paid to the four themes noted in its findings. In each of these research fields, an interdisciplinary approach is important."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2227
#_index: "academ_contributions"
#_id: "865"
#_source: array:18 [
"id" => "865"
"slug" => "contested-organizational-change-and-accounting-in-trials-of-incompatibility"
"yearMonth" => "2019-04"
"year" => "2019"
"title" => "Contested Organizational Change and Accounting in Trials of Incompatibility"
"description" => "CHRISTENSEN, M., SKAERBAEK, P. et TRYGGESTAD, K. (2019). Contested Organizational Change and Accounting in Trials of Incompatibility. <i>Management Accounting Research</i>, 45, pp. 100641."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK P."
]
2 => array:1 [
"name" => "TRYGGESTAD K."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Trials of strength"
1 => "Roles of accounting"
2 => "Military"
3 => "Outsourcing"
4 => "Mediators"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.sciencedirect.com/science/article/abs/pii/S1044500519300101?via%3Dihub"
"publicationInfo" => array:3 [
"pages" => "100641"
"volume" => "45"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This paper is about the role of accounting in making decisions about contested organizational change. We study how two strategic options emerged and were valued differently in a protracted case regarding sourcing by the Danish Defence Force. Drawing on Actor-Network Theory we show how the two strategic options emerged and were pitted against each other in what Callon describes as ‘trials of strength’. The contribution of the paper is in three actions: First, it develops the concept of ‘trial of strength’ for accounting and organizational research by showing that extant literature can be enhanced with the conceptualization of a typology of trials that distinguishes between prototype trials and trials of incompatibility. Second, it shows that accounting inscriptions may play changing roles which we label ‘versatile’ when forged in the contested circumstances and resultant pressure of a trial of incompatibility. Third, it highlights how accounting inscriptions take part in (re)formulating, evaluating and advancing mutually exclusive reform options in a series of trials of strength involving both a prototype trial and trials of incompatibility. In addition to the frequency, number and intensity of the inscriptions there appears to be an increased prospect of unfaithful behavior by some inscriptions. This work also has implications for governmentality theorization and processual views of outsourcing decision making - as well as its paradoxical outcomes."
"en" => "This paper is about the role of accounting in making decisions about contested organizational change. We study how two strategic options emerged and were valued differently in a protracted case regarding sourcing by the Danish Defence Force. Drawing on Actor-Network Theory we show how the two strategic options emerged and were pitted against each other in what Callon describes as ‘trials of strength’. The contribution of the paper is in three actions: First, it develops the concept of ‘trial of strength’ for accounting and organizational research by showing that extant literature can be enhanced with the conceptualization of a typology of trials that distinguishes between prototype trials and trials of incompatibility. Second, it shows that accounting inscriptions may play changing roles which we label ‘versatile’ when forged in the contested circumstances and resultant pressure of a trial of incompatibility. Third, it highlights how accounting inscriptions take part in (re)formulating, evaluating and advancing mutually exclusive reform options in a series of trials of strength involving both a prototype trial and trials of incompatibility. In addition to the frequency, number and intensity of the inscriptions there appears to be an increased prospect of unfaithful behavior by some inscriptions. This work also has implications for governmentality theorization and processual views of outsourcing decision making - as well as its paradoxical outcomes."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2230
#_index: "academ_contributions"
#_id: "10931"
#_source: array:18 [
"id" => "10931"
"slug" => "the-persistence-of-accountant-beancounter-images-in-popular-culture"
"yearMonth" => "2020-06"
"year" => "2020"
"title" => "The persistence of accountant beancounter images in popular culture"
"description" => "CHRISTENSEN, M. et ROCHER, S. (2020). The persistence of accountant beancounter images in popular culture. <i>Accounting, Auditing & Accountability Journal</i>, 33(6), pp. 1395-1422."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "ROCHER Sébastien"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Popular culture, beancounter, "Artiste critique", comics, iconology"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://doi.org/10.1108/AAAJ-09-2019-4163"
"publicationInfo" => array:3 [
"pages" => "1395-1422"
"volume" => "33"
"number" => "6"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Purpose In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture. Design/methodology/approach Beancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time. Findings This study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist. Research limitations/implications Based on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed. Originality/value Extends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies."
"en" => "Purpose In analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture. Design/methodology/approach Beancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time. Findings This study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist. Research limitations/implications Based on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed. Originality/value Extends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2231
#_index: "academ_contributions"
#_id: "11230"
#_source: array:18 [
"id" => "11230"
"slug" => "temporalizing-the-healthy-self-governing-citizen-singapores-successful-healthcare-neoliberal-project"
"yearMonth" => "2021-05"
"year" => "2021"
"title" => "Temporalizing the healthy self-governing citizen: Singapore’s successful healthcare neoliberal project"
"description" => "LOH, C.M., LIM, C.Y. et CHRISTENSEN, M. (2021). Temporalizing the healthy self-governing citizen: Singapore’s successful healthcare neoliberal project. Dans: Zahirul Hoque (ed.). <i>Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice</i>. 1st ed. New York & London: Routledge."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "LOH C.M."
]
2 => array:1 [
"name" => "LIM C.Y."
]
]
"ouvrage" => "Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice"
"keywords" => []
"updatedAt" => "2024-06-03 10:18:43"
"publicationUrl" => "https://www.routledge.com/Public-Sector-Reform-and-Performance-Management-in-Emerging-Economies-Outcomes-Based/Hoque/p/book/9780367435523#"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => "6"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2232
#_index: "academ_contributions"
#_id: "11232"
#_source: array:18 [
"id" => "11232"
"slug" => "language-learner-interaction-in-social-network-site-virtual-worlds"
"yearMonth" => "2015-12"
"year" => "2015"
"title" => "Language Learner Interaction in Social Network Site Virtual Worlds"
"description" => "CHRISTENSEN, M. (2015). Language Learner Interaction in Social Network Site Virtual Worlds. Dans: Edward Dixon & Michael Thomas (ed.). <i>Researching Language Learner Interactions Online: From Social Media to MOOCs</i>. 1st ed. CALICO, pp. 193-211."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => "Researching Language Learner Interactions Online: From Social Media to MOOCs"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "193-211"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2233
#_index: "academ_contributions"
#_id: "11281"
#_source: array:18 [
"id" => "11281"
"slug" => "liang-tiao-dao-lu-que-shi-yi-ge-si-ji-guo-ji-zi-xun-shi-yu-gong-gong-bu-men-quan-ze-fa-sheng-zhi-kuai-ji"
"yearMonth" => "2010-01"
"year" => "2010"
"title" => "Liang tiao dao lu, que shi yi ge si ji: guo ji zi xun shi yu gong gong bu men quan ze fa sheng zhi kuai ji"
"description" => "CHRISTENSEN, M. et YOSHIMI, H. (2010). Liang tiao dao lu, que shi yi ge si ji: guo ji zi xun shi yu gong gong bu men quan ze fa sheng zhi kuai ji. Dans: Pei, L. eds. <i>Zheng Fu Kuai Ji De Guo Ji Qu Shi Yu Jing Yan</i>. 1st ed. Beijing: China Financial and Economic Publishing House, pp. 101-121."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "YOSHIMI H"
]
]
"ouvrage" => "Zheng Fu Kuai Ji De Guo Ji Qu Shi Yu Jing Yan"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "101-121"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => "Chine"
"en" => "China"
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2234
#_index: "academ_contributions"
#_id: "11282"
#_source: array:18 [
"id" => "11282"
"slug" => "two-paths-but-one-driver-international-consultants-and-public-sector-accrual-accounting"
"yearMonth" => "2005-01"
"year" => "2005"
"title" => "Two paths but one driver? International consultants and public sector accrual accounting"
"description" => "CHRISTENSEN, M. et YOSHIMI, H. (2005). Two paths but one driver? International consultants and public sector accrual accounting. Dans: Bourmistrov, A. and Mellemvik, F eds. <i>International Trends and Experiences in Governmental Accounting</i>. 1st ed. Oslo: Cappelen Akademisk Forlag, pp. 131-145."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "YOSHIMI H"
]
]
"ouvrage" => "International Trends and Experiences in Governmental Accounting"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "131-145"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => "Suède"
"en" => "Sweden"
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#2235
#_index: "academ_contributions"
#_id: "11283"
#_source: array:18 [
"id" => "11283"
"slug" => "performance-reporting-for-enterprise-creation-public-policies-the-nsw-case"
"yearMonth" => "2002-01"
"year" => "2002"
"title" => "Performance reporting for enterprise creation public policies: the NSW case"
"description" => "CHRISTENSEN, M. (2002). Performance reporting for enterprise creation public policies: the NSW case. Dans: Prabhath, P. eds. <i>Proceedings of the National Seminar on Public Policy Settings for Enterprise Creation</i>. 1st ed. Hyderabad: National Institute of Small Industry Extension Training (NISIET), pp. 163-186."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => "Proceedings of the National Seminar on Public Policy Settings for Enterprise Creation"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "163-186"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => "Inde"
"en" => "India"
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#2236
#_index: "academ_contributions"
#_id: "11290"
#_source: array:18 [
"id" => "11290"
"slug" => "a-comparison-of-japanese-and-australian-second-tier-government-performance-reporting"
"yearMonth" => "2001-01"
"year" => "2001"
"title" => "A comparison of Japanese and Australian second tier government performance reporting"
"description" => "CHRISTENSEN, M. et YOSHIMI, H. (2001). A comparison of Japanese and Australian second tier government performance reporting. Dans: Bac, A. eds. <i>International Comparative Issues in Government Accounting</i>. 1st ed. Dordrecht: Klewer Academic Publishers, pp. 53-70."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "YOSHIMI H"
]
]
"ouvrage" => "International Comparative Issues in Government Accounting"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "53-70"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#2237
#_index: "academ_contributions"
#_id: "11292"
#_source: array:18 [
"id" => "11292"
"slug" => "phantom-images-in-public-sector-accounting-reform-a-french-study"
"yearMonth" => "2021-02"
"year" => "2021"
"title" => "Phantom images in public sector accounting reform: A French study"
"description" => "CHRISTENSEN, M. et ROCHER, S. (2021). Phantom images in public sector accounting reform: A French study. <i>Accounting Auditing Control</i>, 27(2021/1), pp. 159 -187."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "ROCHER Sébastien"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Accrual accounting, actor-network theory, phantom image"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://doi.org/10.3917/cca.271.0159"
"publicationInfo" => array:3 [
"pages" => "159 -187"
"volume" => "27"
"number" => "2021/1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "À partir de l’étude du choix de l’État français d’adopter un système de comptabilité d’exercice, la présente étude retrace la trajectoire de cette innovation, des premiers débats apparus dans les années 1980 à son introduction formelle dans la LOLF en 2001. Mobilisant la théorie de l’acteur réseau (ANT), cette étude montre l’émergence du besoin de cette nouvelle technique comptable, la construction progressive d’un réseau d’acteurs supportant l’introduction de cette innovation, mais aussi les controverses que cette dernière a suscitées. Cette étude de cas souligne l’importance d’images fantômes pour justifier la réforme, montrant que les croyances sont aussi importantes que les faits dans la réussite de l’adoption d’une innovation. Il ressort également du cas étudié que la définition de ce qu’est la comptabilité d’exercice dans le secteur public français n’a été formalisée qu’à partir du moment où la décision d’adopter la comptabilité d’exercice était devenue irréversible."
"en" => "Based on the analysis of the decision to adopt accrual accounting by the French State, this study emphasizes the trajectory of this innovation, from the first debates around this idea in the 1980s to its introduction in the LOLF in 2001. Relying on the Actor-Network-Theory (ANT) framework, this study presents the birth of the need for this public sector reform, the progressive construction of a network of actors supporting it and the controversies raised. This case study shows the importance of phantom images in justifying the reform, leading to the conclusion that beliefs are as important as hard facts. It also highlights how the concrete idea of what would be accrual accounting in France was only defined at the end of the innovation process, when the adoption of accrual accounting was already irreversible."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#2238
#_index: "academ_contributions"
#_id: "11296"
#_source: array:18 [
"id" => "11296"
"slug" => "consultancy-outputs-and-the-purification-of-accounting-technologies"
"yearMonth" => "2010-07"
"year" => "2010"
"title" => "Consultancy outputs and the purification of accounting technologies"
"description" => "CHRISTENSEN, M. et SKÆRBÆK, P. (2010). Consultancy outputs and the purification of accounting technologies. <i>Accounting, Organizations and Society</i>, 35(5), pp. 524-545."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKÆRBÆK Peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://www.sciencedirect.com/science/article/abs/pii/S0361368209001032"
"publicationInfo" => array:3 [
"pages" => "524-545"
"volume" => "35"
"number" => "5"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Consultancy is a phenomenon frequently referred to in the accounting literature. However, few studies have more intensively dealt with what consultancy activities and reports may mean in terms of stabilising accounting systems. In this article we provide detailed processual descriptions and characterizations of how consultancy outputs participate in the co-production of larger accounting systems in the public sector. From two case studies we demonstrate how consultancy companies become hired by change proponents to purify, i.e. how consultants can work to provide ‘faith’ to accounting systems and to settle controversies with sceptical and resisting groups that threaten to destabilize the innovations. By using Actor-Network Theory we demonstrate how consultancy outputs like consultancy project reports, seminars, briefings and the like are part of practices to cultivate social conflict. The article explains the forms of purification, their conditions and consequences and how they can be successful to stabilize accounting technologies."
"en" => "Consultancy is a phenomenon frequently referred to in the accounting literature. However, few studies have more intensively dealt with what consultancy activities and reports may mean in terms of stabilising accounting systems. In this article we provide detailed processual descriptions and characterizations of how consultancy outputs participate in the co-production of larger accounting systems in the public sector. From two case studies we demonstrate how consultancy companies become hired by change proponents to purify, i.e. how consultants can work to provide ‘faith’ to accounting systems and to settle controversies with sceptical and resisting groups that threaten to destabilize the innovations. By using Actor-Network Theory we demonstrate how consultancy outputs like consultancy project reports, seminars, briefings and the like are part of practices to cultivate social conflict. The article explains the forms of purification, their conditions and consequences and how they can be successful to stabilize accounting technologies."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#2239
#_index: "academ_contributions"
#_id: "11293"
#_source: array:18 [
"id" => "11293"
"slug" => "this-looks-like-a-job-for-an-accountant-with-good-funeral-insurance-the-changing-roles-of-accountants-in-superhero-comics-from-1938-to-2018"
"yearMonth" => "2021-02"
"year" => "2021"
"title" => "“This looks like a job for an accountant! (with good funeral insurance)”: The changing roles of accountants in superhero comics from 1938 to 2018"
"description" => "ROCHER, S., CHRISTENSEN, M. et ROY, Y. (2021). “This looks like a job for an accountant! (with good funeral insurance)”: The changing roles of accountants in superhero comics from 1938 to 2018. <i>Accounting History</i>, 26(1), pp. 9–34."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "ROCHER Sébastien"
]
2 => array:1 [
"name" => "ROY Yves"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "accountant roles"
1 => "entertainment"
2 => "narrative analysis"
3 => "US superhero comics"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://journals.sagepub.com/doi/abs/10.1177/1032373220949942"
"publicationInfo" => array:3 [
"pages" => "9–34"
"volume" => "26"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The roles of accountant characters in a coherent genre of entertainment media, and over time, remain surprisingly under-researched. In this study, it is argued that the roles of accountants in society can be interpreted from longitudinal analyses of the roles played by accountant characters in entertainment media narratives depicting fictional worlds. Analysis is provided of narratives in which actantial and thematic roles are played by accountants in 178 US superhero comics’ narrative sequences between 1938 and 2018. The sequences were those in which at least one character is presented as an accountant. The study reveals that accountants have increasingly been portrayed in more positive than negative roles since the beginning of the twenty-first century and have become symbolic superheroes. At the same time, this study also shows that individual accountants do not last long in these narratives, even though they have a positive role. This article shows how one genre of entertainment media has conveyed an improved image of accountants in fictional worlds, to give them progressively a place of importance comparable perhaps to the one that their professional bodies argue they occupy in modern society. Even if some negativity is still attached to the accountant, their image is progressively changing for a better one based on the roles they played because they are accountants."
"en" => "The roles of accountant characters in a coherent genre of entertainment media, and over time, remain surprisingly under-researched. In this study, it is argued that the roles of accountants in society can be interpreted from longitudinal analyses of the roles played by accountant characters in entertainment media narratives depicting fictional worlds. Analysis is provided of narratives in which actantial and thematic roles are played by accountants in 178 US superhero comics’ narrative sequences between 1938 and 2018. The sequences were those in which at least one character is presented as an accountant. The study reveals that accountants have increasingly been portrayed in more positive than negative roles since the beginning of the twenty-first century and have become symbolic superheroes. At the same time, this study also shows that individual accountants do not last long in these narratives, even though they have a positive role. This article shows how one genre of entertainment media has conveyed an improved image of accountants in fictional worlds, to give them progressively a place of importance comparable perhaps to the one that their professional bodies argue they occupy in modern society. Even if some negativity is still attached to the accountant, their image is progressively changing for a better one based on the roles they played because they are accountants."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#2240
#_index: "academ_contributions"
#_id: "11297"
#_source: array:18 [
"id" => "11297"
"slug" => "using-ideas-to-advance-professions-public-sector-accrual-accounting"
"yearMonth" => "2010-08"
"year" => "2010"
"title" => "Using Ideas to Advance Professions: Public Sector Accrual Accounting"
"description" => "CHRISTENSEN, M. et PARKER, L. (2010). Using Ideas to Advance Professions: Public Sector Accrual Accounting. <i>Financial Accountability and Management</i>, 26(3), pp. 246-266."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "PARKER Lee"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-0408.2010.00501.x"
"publicationInfo" => array:3 [
"pages" => "246-266"
"volume" => "26"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This study investigates a contest of ideas that took place between public sector accrual accounting (PSAA) and Government Finance Statistics (GFS) in the Australian state of New South Wales. The debate, its context and its course is historically analysed from a neo‐institutional theory perspective, employing both documentary and oral history sources. Important in PSAA's win over GFS were: phantom images of PSAA success; a dominant politician; discourse control directing attention to the balance sheet; and, normative isomorphism from professionally qualified public sector accountants. Understanding public sector accounting change requires analysis beyond technical change; in this case the actors and their motives overwhelmed the technical."
"en" => "This study investigates a contest of ideas that took place between public sector accrual accounting (PSAA) and Government Finance Statistics (GFS) in the Australian state of New South Wales. The debate, its context and its course is historically analysed from a neo‐institutional theory perspective, employing both documentary and oral history sources. Important in PSAA's win over GFS were: phantom images of PSAA success; a dominant politician; discourse control directing attention to the balance sheet; and, normative isomorphism from professionally qualified public sector accountants. Understanding public sector accounting change requires analysis beyond technical change; in this case the actors and their motives overwhelmed the technical."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
18 => Essec\Faculty\Model\Contribution {#2241
#_index: "academ_contributions"
#_id: "11295"
#_source: array:18 [
"id" => "11295"
"slug" => "auditing-and-the-purification-of-blame"
"yearMonth" => "2014-12"
"year" => "2014"
"title" => "Auditing and the Purification of Blame"
"description" => "SKAERBAEK, P. et CHRISTENSEN, M. (2014). Auditing and the Purification of Blame. <i>Contemporary Accounting Research</i>, 32(3), pp. 1263-1284."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK Peter"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:49"
"publicationUrl" => "https://onlinelibrary.wiley.com/doi/abs/10.1111/1911-3846.12106"
"publicationInfo" => array:3 [
"pages" => "1263-1284"
"volume" => "32"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Although public sector special audit and performance audit are frequently involved in blame, very few studies (save for Radcliffe 1997) provide detailed empirical accounts on how auditing participates in blame allocation. This study sets out to study one case of blame allocation by describing and characterizing the origins of failure and antecedents leading to the need for blame allocation, the institutional entities and arrangements that participate in the blame game, and how these entities, including the supreme audit institution, are mobilized in the processes of blame allocation. Applying a case methodology with Actor–Network Theory principles, the study extends Hood's (2002, 2007) research on blame and blame avoidance strategies by showing how a blame‐frame evaluates and allocates blame. The contribution of the paper is in four parts: first, it reveals the mechanisms that cause scapegoating of particular people and the role of auditors as experts in such mechanisms; second, it assists to develop an understanding of some factors at the core of the “accountability paradox” noted by Roberts (2009); third, it contributes to explanations as to why failing public sector reforms survive controversy and scandal since a scapegoating process can “reboot” reforms by erasing the reform's problems; and fourth, it demonstrates that an understanding of blame can be a useful addition to Actor–Network Theory."
"en" => "Although public sector special audit and performance audit are frequently involved in blame, very few studies (save for Radcliffe 1997) provide detailed empirical accounts on how auditing participates in blame allocation. This study sets out to study one case of blame allocation by describing and characterizing the origins of failure and antecedents leading to the need for blame allocation, the institutional entities and arrangements that participate in the blame game, and how these entities, including the supreme audit institution, are mobilized in the processes of blame allocation. Applying a case methodology with Actor–Network Theory principles, the study extends Hood's (2002, 2007) research on blame and blame avoidance strategies by showing how a blame‐frame evaluates and allocates blame. The contribution of the paper is in four parts: first, it reveals the mechanisms that cause scapegoating of particular people and the role of auditors as experts in such mechanisms; second, it assists to develop an understanding of some factors at the core of the “accountability paradox” noted by Roberts (2009); third, it contributes to explanations as to why failing public sector reforms survive controversy and scandal since a scapegoating process can “reboot” reforms by erasing the reform's problems; and fourth, it demonstrates that an understanding of blame can be a useful addition to Actor–Network Theory."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
19 => Essec\Faculty\Model\Contribution {#2242
#_index: "academ_contributions"
#_id: "11299"
#_source: array:18 [
"id" => "11299"
"slug" => "what-we-might-know-but-arent-sure-about-public-sector-accrual-accounting"
"yearMonth" => "2007-03"
"year" => "2007"
"title" => "What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting"
"description" => "CHRISTENSEN, M. (2007). What We Might Know (But Aren't Sure) About Public-Sector Accrual Accounting. <i>Australian Accounting Review</i>, 17(41), pp. 51-65."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1835-2561.2007.tb00453.x"
"publicationInfo" => array:3 [
"pages" => "51-65"
"volume" => "17"
"number" => "41"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This article responds to the preceding paper by Allan Barton by reviewing the practitioner and academic literature on accrual accounting in a general government sector context. It considers why that literature has a preponderance of assertion and is underweight in evidence. It argues that Barton's paper, while being a useful addition to the calls for improvements to the model of accrual accounting applied to GGS organisations, has flaws in its assertions as to the superiority of accrual accounting per se. These flaws are an absence of supporting evidence and a confusion between internal and external accounting."
"en" => "This article responds to the preceding paper by Allan Barton by reviewing the practitioner and academic literature on accrual accounting in a general government sector context. It considers why that literature has a preponderance of assertion and is underweight in evidence. It argues that Barton's paper, while being a useful addition to the calls for improvements to the model of accrual accounting applied to GGS organisations, has flaws in its assertions as to the superiority of accrual accounting per se. These flaws are an absence of supporting evidence and a confusion between internal and external accounting."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
20 => Essec\Faculty\Model\Contribution {#2243
#_index: "academ_contributions"
#_id: "11300"
#_source: array:18 [
"id" => "11300"
"slug" => "framing-and-overflowing-of-public-sector-accountability-innovations"
"yearMonth" => "2007-03"
"year" => "2007"
"title" => "Framing and overflowing of public sector accountability innovations"
"description" => "CHRISTENSEN, M. et SKÆRBÆK, P. (2007). Framing and overflowing of public sector accountability innovations. <i>Accounting, Auditing & Accountability Journal</i>, 20(1), pp. 101-132."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKÆRBÆK Peter"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Performance measures, Public sector organizations, Auditing, Innovations, Annual reports, External auditing"
]
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://www.emerald.com/insight/content/doi/10.1108/09513570710731227/full/html"
"publicationInfo" => array:3 [
"pages" => "101-132"
"volume" => "20"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
Purpose\n
This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.\n
\n
Design/methodology/approach\n
Using a comparative case method, two different accountability innovations are examined using framing and overflowing ideas.\n
\n
Findings\n
The accountability reports became bureaucratic communications between the reporting and central agencies. The reports were transformed because the performance reporting produced a number of overflows and reduced the importance of broad audiences (e.g. citizens). These overflows resulted from the central agency reformers' preoccupation with cost cutting opportunities and the reporting agencies' presumption of the reformers' real purpose. In the resulting interactions, the accountability purpose ended up being mostly reduced to disclosure of traditional input and output measures and some insignificant stories designed to avoid public criticism of the accountability reform but also to hinder others in identifying objects for cost cutting.\n
\n
Research limitations/implications\n
To conduct international comparative research is logistically challenging, but provides the best chances of understanding the systemic aspects of accountability reforms that contribute to the reforms' observable and perplexing outcomes. Ideally, it would be interesting to study such reforms over their full lives; however, they may be longer than the researchers' careers.\n
\n
Practical implications\n
Accountability purposes are disturbed by classical cost cutting thinking. Thus, despite many ostensibly good ideas of creating transparency for the public, other stronger forces may severely hinder such accountability developments. Concepts of framing and overflowing may be used to better understand the outcomes of accountability innovations; this can be extended beyond the public sector.\n
\n
Originality/value\n
Provides useful information on why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.
"""
"en" => """
Purpose\n
This paper aims to explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.\n
\n
Design/methodology/approach\n
Using a comparative case method, two different accountability innovations are examined using framing and overflowing ideas.\n
\n
Findings\n
The accountability reports became bureaucratic communications between the reporting and central agencies. The reports were transformed because the performance reporting produced a number of overflows and reduced the importance of broad audiences (e.g. citizens). These overflows resulted from the central agency reformers' preoccupation with cost cutting opportunities and the reporting agencies' presumption of the reformers' real purpose. In the resulting interactions, the accountability purpose ended up being mostly reduced to disclosure of traditional input and output measures and some insignificant stories designed to avoid public criticism of the accountability reform but also to hinder others in identifying objects for cost cutting.\n
\n
Research limitations/implications\n
To conduct international comparative research is logistically challenging, but provides the best chances of understanding the systemic aspects of accountability reforms that contribute to the reforms' observable and perplexing outcomes. Ideally, it would be interesting to study such reforms over their full lives; however, they may be longer than the researchers' careers.\n
\n
Practical implications\n
Accountability purposes are disturbed by classical cost cutting thinking. Thus, despite many ostensibly good ideas of creating transparency for the public, other stronger forces may severely hinder such accountability developments. Concepts of framing and overflowing may be used to better understand the outcomes of accountability innovations; this can be extended beyond the public sector.\n
\n
Originality/value\n
Provides useful information on why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims.
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
21 => Essec\Faculty\Model\Contribution {#2244
#_index: "academ_contributions"
#_id: "11301"
#_source: array:18 [
"id" => "11301"
"slug" => "on-public-sector-accounting-change-epistemic-communities-consultants-naive-officials-and-a-reply-to-humphrey"
"yearMonth" => "2006-01"
"year" => "2006"
"title" => "On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to humphrey"
"description" => "CHRISTENSEN, M. (2006). On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to humphrey. <i>European Accounting Review</i>, 15(2), pp. 289-296."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://www.tandfonline.com/doi/abs/10.1080/09638180600551544?journalCode=rear20"
"publicationInfo" => array:3 [
"pages" => "289-296"
"volume" => "15"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
22 => Essec\Faculty\Model\Contribution {#2245
#_index: "academ_contributions"
#_id: "11302"
#_source: array:18 [
"id" => "11302"
"slug" => "the-third-hand-private-sector-consultants-in-public-sector-accounting-change"
"yearMonth" => "2005-01"
"year" => "2005"
"title" => "The ‘third hand’: Private sector consultants in public sector accounting change"
"description" => "CHRISTENSEN, M. (2005). The ‘third hand’: Private sector consultants in public sector accounting change. <i>European Accounting Review</i>, 14(3), pp. 447-474."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://www.tandfonline.com/doi/abs/10.1080/0963818042000306217"
"publicationInfo" => array:3 [
"pages" => "447-474"
"volume" => "14"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This paper explores the role of large private sector consulting firms in the promotion and implementation of public sector accrual accounting. By focusing on an early adopter of accrual accounting for its entire public sector, this research presents an analysis of the activities of large consulting firms in the process of a significant public sector accounting change. The role of consultants in the change is presented by analysing primary data extracted from archival sources and oral histories provided by a number of prominent actors classified as users of information (politicians), producers of information (bureaucrats) or accounting consultants. The role and impact of the consulting firms' actions can be better understood by applying concepts of non-coercive isomorphism and the interplay between self-interest and perceived public interest. The consulting firms are shown to have used phantom images to promote the case for accounting change. This was done with a zealous belief that bringing public sector accounting into line with private sector accounting was an inherently righteous objective."
"en" => "This paper explores the role of large private sector consulting firms in the promotion and implementation of public sector accrual accounting. By focusing on an early adopter of accrual accounting for its entire public sector, this research presents an analysis of the activities of large consulting firms in the process of a significant public sector accounting change. The role of consultants in the change is presented by analysing primary data extracted from archival sources and oral histories provided by a number of prominent actors classified as users of information (politicians), producers of information (bureaucrats) or accounting consultants. The role and impact of the consulting firms' actions can be better understood by applying concepts of non-coercive isomorphism and the interplay between self-interest and perceived public interest. The consulting firms are shown to have used phantom images to promote the case for accounting change. This was done with a zealous belief that bringing public sector accounting into line with private sector accounting was an inherently righteous objective."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
23 => Essec\Faculty\Model\Contribution {#2246
#_index: "academ_contributions"
#_id: "11303"
#_source: array:18 [
"id" => "11303"
"slug" => "accounting-by-words-not-numbers-the-handmaiden-of-power-in-the-academy"
"yearMonth" => "2004-05"
"year" => "2004"
"title" => "Accounting by words not numbers: the handmaiden of power in the academy"
"description" => "CHRISTENSEN, M. (2004). Accounting by words not numbers: the handmaiden of power in the academy. <i>Critical Perspectives on Accounting</i>, 15(4-5), pp. 485-512."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Accounting without numbers, Discourse analysis, Managerial ambiguity, Managerialism"
]
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://www.sciencedirect.com/science/article/abs/pii/S1045235403000583"
"publicationInfo" => array:3 [
"pages" => "485-512"
"volume" => "15"
"number" => "4-5"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
Managerialism in Australian universities has diverted the dominant discourse from pedagogy to financial viability. In this new discourse ‘student numbers’ and concordant accounting measures command respect in a period when funding constraints and increased ‘casualisation’ of academic positions have characterised Australian campuses.\n
\n
This research presents a case study of a university’s decision to eliminate its sole remaining language offering to undergraduate and postgraduate students. The research ‘follows the discourse’ and shows how university managers used accounting words and not numbers to maximise their control of the discourse and so achieve their desired outcome. Whilst maintaining managerialist rhetoric but avoiding the usual accounting translations that lead to accounting inscriptions, the managers maximised their flexibility and attempted to preserve emotional labour on the campus. Accounting without numbers has become the handmaiden of university managers managing by ambiguity in their response to significant change.
"""
"en" => """
Managerialism in Australian universities has diverted the dominant discourse from pedagogy to financial viability. In this new discourse ‘student numbers’ and concordant accounting measures command respect in a period when funding constraints and increased ‘casualisation’ of academic positions have characterised Australian campuses.\n
\n
This research presents a case study of a university’s decision to eliminate its sole remaining language offering to undergraduate and postgraduate students. The research ‘follows the discourse’ and shows how university managers used accounting words and not numbers to maximise their control of the discourse and so achieve their desired outcome. Whilst maintaining managerialist rhetoric but avoiding the usual accounting translations that lead to accounting inscriptions, the managers maximised their flexibility and attempted to preserve emotional labour on the campus. Accounting without numbers has become the handmaiden of university managers managing by ambiguity in their response to significant change.
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
24 => Essec\Faculty\Model\Contribution {#2247
#_index: "academ_contributions"
#_id: "11306"
#_source: array:18 [
"id" => "11306"
"slug" => "without-reinventing-the-wheel-business-accounting-applied-to-the-public-sector"
"yearMonth" => "2003-07"
"year" => "2003"
"title" => "Without `Reinventing the Wheel‘: Business Accounting Applied to the Public Sector"
"description" => "CHRISTENSEN, M. (2003). Without `Reinventing the Wheel‘: Business Accounting Applied to the Public Sector. <i>Australian Accounting Review</i>, 13(30), pp. 22-27."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1835-2561.2003.tb00396.x"
"publicationInfo" => array:3 [
"pages" => "22-27"
"volume" => "13"
"number" => "30"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This article considers why a business accounting model was applied in an early adoption of public‐sector accrual accounting. The history of that change shows that large private‐sector consulting firms were active in the promotion and implementation of a commercial model of public‐sector accrual accounting. It is argued here that the consulting firms' actions are best understood using concepts of mimetic isomorphism and the interplay between self‐interest and perceived public interest. They formed an epistemic community in which self‐interest was present but with a zealous belief that private‐sector accounting was an inherently righteous objective for the public sector."
"en" => "This article considers why a business accounting model was applied in an early adoption of public‐sector accrual accounting. The history of that change shows that large private‐sector consulting firms were active in the promotion and implementation of a commercial model of public‐sector accrual accounting. It is argued here that the consulting firms' actions are best understood using concepts of mimetic isomorphism and the interplay between self‐interest and perceived public interest. They formed an epistemic community in which self‐interest was present but with a zealous belief that private‐sector accounting was an inherently righteous objective for the public sector."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
25 => Essec\Faculty\Model\Contribution {#2248
#_index: "academ_contributions"
#_id: "11308"
#_source: array:18 [
"id" => "11308"
"slug" => "accrual-accounting-in-the-public-sector-the-case-of-the-new-south-wales-government"
"yearMonth" => "2002-11"
"year" => "2002"
"title" => "Accrual accounting in the public sector: the case of the New South Wales government"
"description" => "CHRISTENSEN, M. (2002). Accrual accounting in the public sector: the case of the New South Wales government. <i>Accounting History</i>, 7(2), pp. 93-124."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "public sector, accrual accounting, accounting history, New South Wales"
]
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://journals.sagepub.com/doi/abs/10.1177/103237320200700205"
"publicationInfo" => array:3 [
"pages" => "93-124"
"volume" => "7"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Accounting technologies have dominated public sector management reforms and accrual based financial reporting has been significant amongst these technologies. This paper examines the process of change in the New South Wales Government’s early adoption of accrual based financial reporting. The study’s main objective is to present a history that identifies the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with three categories of participants who had some involvement in the decision that dates back to the late 1980s. Historical research methods were used within an analytical framework provided by a proposed variant of Luder’s (1994) Contingency Model. The paper finds that a revised Contingency Model is useful as a framework and that the major role played by management consultants was a significant aspect of the case study."
"en" => "Accounting technologies have dominated public sector management reforms and accrual based financial reporting has been significant amongst these technologies. This paper examines the process of change in the New South Wales Government’s early adoption of accrual based financial reporting. The study’s main objective is to present a history that identifies the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with three categories of participants who had some involvement in the decision that dates back to the late 1980s. Historical research methods were used within an analytical framework provided by a proposed variant of Luder’s (1994) Contingency Model. The paper finds that a revised Contingency Model is useful as a framework and that the major role played by management consultants was a significant aspect of the case study."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
26 => Essec\Faculty\Model\Contribution {#2249
#_index: "academ_contributions"
#_id: "11310"
#_source: array:18 [
"id" => "11310"
"slug" => "a-two-country-comparison-of-public-sector-performance-reporting-the-tortoise-and-hare"
"yearMonth" => "2001-08"
"year" => "2001"
"title" => "A Two-country Comparison of Public Sector Performance Reporting: The Tortoise and Hare?"
"description" => "CHRISTENSEN, M. et YOSHIMI, H. (2001). A Two-country Comparison of Public Sector Performance Reporting: The Tortoise and Hare? <i>Financial Accountability and Management</i>, 17(3), pp. 271-289."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "YOSHIMI Hiroshi"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "public sector, performance, reporting, Australia, Japan"
]
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://onlinelibrary.wiley.com/doi/abs/10.1111/1468-0408.00131"
"publicationInfo" => array:3 [
"pages" => "271-289"
"volume" => "17"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Recent Australian and Japanese second tier public sector performance measurement changes are compared and contrasted. The case analyses are presented within a theoretical structure derived from Hood’s depiction of NPM which predicts an increased emphasis on explicit performance reporting. Significant differences and similarities are identified in terms of performance reporting effort and output; motivation for changed performance reporting; role of central agencies; and degree of resultant accountability discharge. NPM is a useful analytical framework and is enhanced by Luder’s Contingency Model, epistemic community influence and governance. The explanatory factors identified reinforce views that NPM is a term best used solely in the context of the governmental traditions of each relevant public sector."
"en" => "Recent Australian and Japanese second tier public sector performance measurement changes are compared and contrasted. The case analyses are presented within a theoretical structure derived from Hood’s depiction of NPM which predicts an increased emphasis on explicit performance reporting. Significant differences and similarities are identified in terms of performance reporting effort and output; motivation for changed performance reporting; role of central agencies; and degree of resultant accountability discharge. NPM is a useful analytical framework and is enhanced by Luder’s Contingency Model, epistemic community influence and governance. The explanatory factors identified reinforce views that NPM is a term best used solely in the context of the governmental traditions of each relevant public sector."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
27 => Essec\Faculty\Model\Contribution {#2250
#_index: "academ_contributions"
#_id: "11311"
#_source: array:18 [
"id" => "11311"
"slug" => "japans-administrative-counselling-maintaining-public-sector-relevance"
"yearMonth" => "2000-12"
"year" => "2000"
"title" => "Japan’s administrative counselling – Maintaining public sector relevance?"
"description" => "CHRISTENSEN, M. (2000). Japan’s administrative counselling – Maintaining public sector relevance? <i>International Journal of Public Sector Management</i>, 13(7), pp. 610-623."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Public sector, Public sector accounting, Evaluation, Performance Measurement, Japan"
]
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://www.emerald.com/insight/content/doi/10.1108/09513550010362703/full/html"
"publicationInfo" => array:3 [
"pages" => "610-623"
"volume" => "13"
"number" => "7"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Administrative counselling (AC) is a unique feature of Japan’s public sector. Comparable to a decentralised “shop front” ombudsman function, AC may serve to lift public confidence in administrative actions. This paper analyses AC as a contributor to program evaluation at a time when Japan’s public sector is in crisis and probably at a turning point in its history. A central question is whether AC can help the Japanese public sector to respond to increasing criticism of its performance and structures. AC deals with a large number of cases annually and so holds the potential to restore public confidence in the public sector. Aggregation of the patterns of complaint behind the AC cases can also be an effective diagnostic tool for the direction of program evaluation resources. The voluntary nature of AC and its reliance on the efforts of citizens of social standing may mean that it is not capable of implementation outside of Japan. While implementation of AC in non‐Japanese public sectors would require significant cultural shift it is nevertheless worthy of further analysis."
"en" => "Administrative counselling (AC) is a unique feature of Japan’s public sector. Comparable to a decentralised “shop front” ombudsman function, AC may serve to lift public confidence in administrative actions. This paper analyses AC as a contributor to program evaluation at a time when Japan’s public sector is in crisis and probably at a turning point in its history. A central question is whether AC can help the Japanese public sector to respond to increasing criticism of its performance and structures. AC deals with a large number of cases annually and so holds the potential to restore public confidence in the public sector. Aggregation of the patterns of complaint behind the AC cases can also be an effective diagnostic tool for the direction of program evaluation resources. The voluntary nature of AC and its reliance on the efforts of citizens of social standing may mean that it is not capable of implementation outside of Japan. While implementation of AC in non‐Japanese public sectors would require significant cultural shift it is nevertheless worthy of further analysis."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
28 => Essec\Faculty\Model\Contribution {#2251
#_index: "academ_contributions"
#_id: "11312"
#_source: array:18 [
"id" => "11312"
"slug" => "a-value-for-money-pathway-a-two-country-case-study-of-performance-reporting"
"yearMonth" => "2000-09"
"year" => "2000"
"title" => "A Value-For-Money Pathway: A Two-Country Case Study of Performance Reporting"
"description" => "CHRISTENSEN, M. et YOSHIMI, H. (2000). A Value-For-Money Pathway: A Two-Country Case Study of Performance Reporting. <i>International Review of Administrative Sciences</i>, 66(3), pp. 433-449."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "YOSHIMI Hiroshi"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => "https://journals.sagepub.com/doi/abs/10.1177/0020852300663004"
"publicationInfo" => array:3 [
"pages" => "433-449"
"volume" => "66"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
29 => Essec\Faculty\Model\Contribution {#2252
#_index: "academ_contributions"
#_id: "11317"
#_source: array:18 [
"id" => "11317"
"slug" => "stepping-back-when-moving-forward-the-intellectual-structure-of-public-sector-accounting-research-and-its-prospects"
"yearMonth" => "2018-06"
"year" => "2018"
"title" => "Stepping back when moving forward? The intellectual structure of public sector accounting research and its prospects"
"description" => "BRUNS, H.J., CHRISTENSEN, M. et PILKINGTON, A. (2018). Stepping back when moving forward? The intellectual structure of public sector accounting research and its prospects. Dans: Public Management Research Conference 2018: Public Management in the 21st Century. Trends, Challenges, Competencies. Singapore."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "BRUNS H-J."
]
2 => array:1 [
"name" => "PILKINGTON Alan"
]
]
"ouvrage" => "Public Management Research Conference 2018: Public Management in the 21st Century. Trends, Challenges, Competencies"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Management des opérations"
"en" => "Operations Management"
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
30 => Essec\Faculty\Model\Contribution {#2253
#_index: "academ_contributions"
#_id: "11318"
#_source: array:18 [
"id" => "11318"
"slug" => "the-role-of-epistemic-communities-in-creating-a-more-business-like-public-sector"
"yearMonth" => "2017-07"
"year" => "2017"
"title" => "The role of epistemic communities in creating a ‘more business like’ public sector"
"description" => "CHRISTENSEN, M., NEWBERRY, S. et POTTER, B.N. (2017). The role of epistemic communities in creating a ‘more business like’ public sector. Dans: Critical Perspectives on Accounting (CPA) Conference. Quebec."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "NEWBERRY S."
]
2 => array:1 [
"name" => "POTTER B. N."
]
]
"ouvrage" => "Critical Perspectives on Accounting (CPA) Conference"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
31 => Essec\Faculty\Model\Contribution {#2254
#_index: "academ_contributions"
#_id: "11319"
#_source: array:18 [
"id" => "11319"
"slug" => "the-experimental-role-of-accounting-in-shaping-project-program-dynamics-in-military-outsourcing-trials-of-strength"
"yearMonth" => "2016-12"
"year" => "2016"
"title" => "The experimental role of accounting in shaping project-program dynamics in military outsourcing trials of strength"
"description" => "CHRISTENSEN, M., SKAERBAEK, P. et TRYGGESTAD, K. (2016). The experimental role of accounting in shaping project-program dynamics in military outsourcing trials of strength. Dans: 10th Conference on New Directions in Management Accounting: Innovations in Practice and Research. Bruxelles."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK P."
]
2 => array:1 [
"name" => "TRYGGESTAD K."
]
]
"ouvrage" => "10th Conference on New Directions in Management Accounting: Innovations in Practice and Research"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
32 => Essec\Faculty\Model\Contribution {#2255
#_index: "academ_contributions"
#_id: "11321"
#_source: array:18 [
"id" => "11321"
"slug" => "re-invention-by-public-sector-accounting-research-stepping-back-when-going-forward"
"yearMonth" => "2015-03"
"year" => "2015"
"title" => "Re-Invention by public sector accounting research? - Stepping back when going forward"
"description" => "CHRISTENSEN, M., BRUNS, H.J. et PILKINGTON, A. (2015). Re-Invention by public sector accounting research? - Stepping back when going forward. Dans: IRSPM2015 Shaping the Future - Reinvention or Revolution? Birmingham."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "BRUNS H-J."
]
2 => array:1 [
"name" => "PILKINGTON Alan"
]
]
"ouvrage" => "IRSPM2015 Shaping the Future - Reinvention or Revolution?"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Management des opérations"
"en" => "Operations Management"
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
33 => Essec\Faculty\Model\Contribution {#2256
#_index: "academ_contributions"
#_id: "11322"
#_source: array:18 [
"id" => "11322"
"slug" => "calculating-outsourcing-strategies-and-trials-of-strength-time-space-dynamics-of-the-program-and-its-projects"
"yearMonth" => "2015-02"
"year" => "2015"
"title" => "Calculating outsourcing strategies and trials of strength – Time-space dynamics of the program and its projects"
"description" => "CHRISTENSEN, M., SKAERBAEK, P. et TRYGGESTAD, K. (2015). Calculating outsourcing strategies and trials of strength – Time-space dynamics of the program and its projects. Dans: 5th MONFORMA Conference. Melbourne."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK P."
]
2 => array:1 [
"name" => "TRYGGESTAD K."
]
]
"ouvrage" => "5th MONFORMA Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
34 => Essec\Faculty\Model\Contribution {#2257
#_index: "academ_contributions"
#_id: "11326"
#_source: array:18 [
"id" => "11326"
"slug" => "budget-processes-and-power-when-implementing-an-environmental-sustainability-strategy-the-business-as-usual-impediment"
"yearMonth" => "2013-12"
"year" => "2013"
"title" => "Budget processes and power when implementing an environmental sustainability strategy: the ‘business as usual’ impediment"
"description" => "CHRISTENSEN, M. et TAYLOR, W. (2013). Budget processes and power when implementing an environmental sustainability strategy: the ‘business as usual’ impediment. Dans: 12th A-CSEAR Conference. Hamilton."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "TAYLOR W"
]
]
"ouvrage" => "12th A-CSEAR Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
35 => Essec\Faculty\Model\Contribution {#2258
#_index: "academ_contributions"
#_id: "11327"
#_source: array:18 [
"id" => "11327"
"slug" => "auditing-and-blame-games-a-field-study-of-the-purification-of-blame-avoidance-in-the-danish-parliamentary-system"
"yearMonth" => "2012-09"
"year" => "2012"
"title" => "Auditing and blame games - A field study of the purification of blame avoidance in the Danish Parliamentary system"
"description" => "SKAERBAEK, P. et CHRISTENSEN, M. (2012). Auditing and blame games - A field study of the purification of blame avoidance in the Danish Parliamentary system. Dans: 7th International Conference on Accounting, Auditing and Management in Public Sector Reforms Conference. Milan."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK P."
]
]
"ouvrage" => "7th International Conference on Accounting, Auditing and Management in Public Sector Reforms Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
36 => Essec\Faculty\Model\Contribution {#2259
#_index: "academ_contributions"
#_id: "11328"
#_source: array:18 [
"id" => "11328"
"slug" => "auditing-and-blame-games-a-field-study-of-the-purification-of-blame-avoidance-in-the-danish-parliamentary-system"
"yearMonth" => "2011-01"
"year" => "2011"
"title" => "Auditing and blame games - A field study of the purification of blame avoidance in the Danish Parliamentary system"
"description" => "SKAERBAEK, P. et CHRISTENSEN, M. (2011). Auditing and blame games - A field study of the purification of blame avoidance in the Danish Parliamentary system. Dans: 13th Biennial Comparative Intergovernmental Accounting Research Conference. Gent."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK P."
]
]
"ouvrage" => "13th Biennial Comparative Intergovernmental Accounting Research Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
37 => Essec\Faculty\Model\Contribution {#2260
#_index: "academ_contributions"
#_id: "11329"
#_source: array:18 [
"id" => "11329"
"slug" => "the-role-of-epistemic-communities-in-creating-a-more-business-like-public-sector"
"yearMonth" => "2010-01"
"year" => "2010"
"title" => "The role of epistemic communities in creating a ‘more business like’ public sector"
"description" => "CHRISTENSEN, M., NEWBERRY, S. et POTTER, B.N. (2010). The role of epistemic communities in creating a ‘more business like’ public sector. Dans: Sixth Accounting History International Conference. Wellington."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "NEWBERRY S."
]
2 => array:1 [
"name" => "POTTER B. N."
]
]
"ouvrage" => "Sixth Accounting History International Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
38 => Essec\Faculty\Model\Contribution {#2261
#_index: "academ_contributions"
#_id: "11330"
#_source: array:18 [
"id" => "11330"
"slug" => "a-comparative-insight-into-the-public-sector-accountability-project-healthcare-in-south-wales-and-new-south-wales"
"yearMonth" => "2010-09"
"year" => "2010"
"title" => "A Comparative Insight into the Public Sector Accountability Project: Healthcare in South Wales and New South Wales"
"description" => "CHRISTENSEN, M. et MELLETT, H. (2010). A Comparative Insight into the Public Sector Accountability Project: Healthcare in South Wales and New South Wales. Dans: International Conference on Accounting, Auditing and Management in Public Sector Reforms Conference. Copenhagen."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "MELLETT Howard"
]
]
"ouvrage" => "International Conference on Accounting, Auditing and Management in Public Sector Reforms Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
39 => Essec\Faculty\Model\Contribution {#2262
#_index: "academ_contributions"
#_id: "11331"
#_source: array:18 [
"id" => "11331"
"slug" => "where-materiality-isnt-always-considered-to-be-material-public-sector-performance-reporting"
"yearMonth" => "2010-01"
"year" => "2010"
"title" => "Where materiality isn’t always considered to be material: public sector performance reporting"
"description" => "CHRISTENSEN, M. et SKAERBAEK, P. (2010). Where materiality isn’t always considered to be material: public sector performance reporting. Dans: Sixth Asia Pacific Interdisciplinary Research in Accounting Conference in Sydney. Syndney."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK P."
]
]
"ouvrage" => "Sixth Asia Pacific Interdisciplinary Research in Accounting Conference in Sydney"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
40 => Essec\Faculty\Model\Contribution {#2263
#_index: "academ_contributions"
#_id: "11332"
#_source: array:18 [
"id" => "11332"
"slug" => "accounting-for-changed-accounting-a-translation-view-comparing-accrual-accounting-implementations-in-france-and-australia"
"yearMonth" => "2010-03"
"year" => "2010"
"title" => "Accounting for changed accounting: a translation view comparing accrual accounting implementations in France and Australia"
"description" => "CHRISTENSEN, M. et ROCHER, S. (2010). Accounting for changed accounting: a translation view comparing accrual accounting implementations in France and Australia. Dans: 12th Annual Conference of the International Research Society of Public Management. Bern."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "ROCHER S."
]
]
"ouvrage" => "12th Annual Conference of the International Research Society of Public Management"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
41 => Essec\Faculty\Model\Contribution {#2264
#_index: "academ_contributions"
#_id: "11333"
#_source: array:18 [
"id" => "11333"
"slug" => "a-bureaucratic-communications-explanation-of-public-sector-performance-reporting-dysfunction"
"yearMonth" => "2008-03"
"year" => "2008"
"title" => "A bureaucratic communications explanation of public sector performance reporting dysfunction"
"description" => "CHRISTENSEN, M. (2008). A bureaucratic communications explanation of public sector performance reporting dysfunction. Dans: 12th Annual Conference of the International Research Society of Public Management. Brisbane."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => "12th Annual Conference of the International Research Society of Public Management"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
42 => Essec\Faculty\Model\Contribution {#2265
#_index: "academ_contributions"
#_id: "11334"
#_source: array:18 [
"id" => "11334"
"slug" => "using-ideas-to-advance-professions-public-sector-accrual-accounting"
"yearMonth" => "2008-09"
"year" => "2008"
"title" => "Using ideas to advance professions: public sector accrual accounting"
"description" => "CHRISTENSEN, M. et PARKER, L. (2008). Using ideas to advance professions: public sector accrual accounting. Dans: 5th EIASM Conference on Accounting, Auditing and Management in Public Sector Reforms. Amsterdam."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "PARKER Lee"
]
]
"ouvrage" => "5th EIASM Conference on Accounting, Auditing and Management in Public Sector Reforms"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
43 => Essec\Faculty\Model\Contribution {#2266
#_index: "academ_contributions"
#_id: "11335"
#_source: array:18 [
"id" => "11335"
"slug" => "where-materiality-isnt-always-considered-to-be-material-public-sector-performance-reporting"
"yearMonth" => "2008-09"
"year" => "2008"
"title" => "Where materiality isn’t always considered to be material: public sector performance reporting"
"description" => "CHRISTENSEN, M. et SKAERBAEK, P. (2008). Where materiality isn’t always considered to be material: public sector performance reporting. Dans: 9th Comparative International Governmental Accounting Research Invitational Seminar. Tilburg."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK P."
]
]
"ouvrage" => "9th Comparative International Governmental Accounting Research Invitational Seminar"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
44 => Essec\Faculty\Model\Contribution {#2267
#_index: "academ_contributions"
#_id: "11336"
#_source: array:18 [
"id" => "11336"
"slug" => "from-cash-to-accrual-an-organisational-learning-perspective-on-its-managerial-impact"
"yearMonth" => "2007-01"
"year" => "2007"
"title" => "From cash to accrual: an organisational learning perspective on its managerial impact"
"description" => "CHRISTENSEN, M. (2007). From cash to accrual: an organisational learning perspective on its managerial impact. Dans: Eleventh Comparative International Governmental Accounting Research Conference. Coimbra."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => "Eleventh Comparative International Governmental Accounting Research Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
45 => Essec\Faculty\Model\Contribution {#2268
#_index: "academ_contributions"
#_id: "11338"
#_source: array:18 [
"id" => "11338"
"slug" => "the-role-of-epistemic-communities-in-bringing-widespread-accounting-change-developing-global-accounting-reforms-for-public-sector-entities"
"yearMonth" => "2007-07"
"year" => "2007"
"title" => "The role of epistemic communities in bringing widespread accounting change: developing global accounting reforms for public sector entities"
"description" => "CHRISTENSEN, M., NEWBERRY, S. et POTTER, B.N. (2007). The role of epistemic communities in bringing widespread accounting change: developing global accounting reforms for public sector entities. Dans: Fifth Asia Pacific Interdisciplinary Research in Accounting Conference. Auckland."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "NEWBERRY S."
]
2 => array:1 [
"name" => "POTTER B. N."
]
]
"ouvrage" => "Fifth Asia Pacific Interdisciplinary Research in Accounting Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
46 => Essec\Faculty\Model\Contribution {#2269
#_index: "academ_contributions"
#_id: "11340"
#_source: array:18 [
"id" => "11340"
"slug" => "much-ado-a-case-of-the-managerial-impact-of-public-sector-accrual-accounting"
"yearMonth" => "2006-09"
"year" => "2006"
"title" => "Much ado: a case of the managerial impact of public sector accrual accounting"
"description" => "CHRISTENSEN, M. (2006). Much ado: a case of the managerial impact of public sector accrual accounting. Dans: 4th EIASM International Conference on Accounting, Auditing & Management in Public Sector Reforms. Siena."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => "4th EIASM International Conference on Accounting, Auditing & Management in Public Sector Reforms"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
47 => Essec\Faculty\Model\Contribution {#2270
#_index: "academ_contributions"
#_id: "11342"
#_source: array:18 [
"id" => "11342"
"slug" => "framing-and-overflowing-of-public-sector-accountability-innovations-transforming-accountability-purposes-into-resource-based-thinking"
"yearMonth" => "2004-02"
"year" => "2004"
"title" => "Framing and overflowing of public sector accountability innovations: transforming accountability purposes into resource-based thinking"
"description" => "SKAERBAEK, P. et CHRISTENSEN, M. (2004). Framing and overflowing of public sector accountability innovations: transforming accountability purposes into resource-based thinking. Dans: Fourth Asia Pacific Interdisciplinary Research in Accounting Conference. Singapore."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK P."
]
]
"ouvrage" => "Fourth Asia Pacific Interdisciplinary Research in Accounting Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
48 => Essec\Faculty\Model\Contribution {#2271
#_index: "academ_contributions"
#_id: "11344"
#_source: array:18 [
"id" => "11344"
"slug" => "two-drivers-but-one-path-international-consultants-and-public-sector-accrual-accounting"
"yearMonth" => "2003-06"
"year" => "2003"
"title" => "Two drivers but one path?: international consultants and public sector accrual accounting"
"description" => "CHRISTENSEN, M. et YOSHIMI, H. (2003). Two drivers but one path?: international consultants and public sector accrual accounting. Dans: Comparative International Governmental Accounting Research Conference. Bodo."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "YOSHIMI H"
]
]
"ouvrage" => "Comparative International Governmental Accounting Research Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
49 => Essec\Faculty\Model\Contribution {#2272
#_index: "academ_contributions"
#_id: "11348"
#_source: array:18 [
"id" => "11348"
"slug" => "a-comparison-of-japanese-and-australian-second-tier-government-performance-reporting"
"yearMonth" => "1999-01"
"year" => "1999"
"title" => "A comparison of Japanese and Australian second tier government performance reporting"
"description" => "CHRISTENSEN, M. et YOSHIMI, H. (1999). A comparison of Japanese and Australian second tier government performance reporting. Dans: 7th Comparative International Government Accounting Conference. Tilburg."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "YOSHIMI H"
]
]
"ouvrage" => "7th Comparative International Government Accounting Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:51"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
50 => Essec\Faculty\Model\Contribution {#2273
#_index: "academ_contributions"
#_id: "12562"
#_source: array:18 [
"id" => "12562"
"slug" => "accounting-for-animal-welfare-addressing-epistemic-vices-during-live-sheep-export-voyages"
"yearMonth" => "2022-06"
"year" => "2022"
"title" => "Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages"
"description" => "CHRISTENSEN, M. et LAMBERTON, G. (2022). Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages. <i>Journal of Business Ethics</i>, 180, pp. 35-56."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "LAMBERTON Geoffrey"
]
]
"ouvrage" => ""
"keywords" => array:7 [
0 => "Ethical accounting"
1 => "animal welfare"
2 => "vice epistemics"
3 => "mandatory disclosure"
4 => "legitimacy theory"
5 => "anthropocene"
6 => "cruelty"
]
"updatedAt" => "2023-11-14 13:09:18"
"publicationUrl" => "https://link.springer.com/article/10.1007%2Fs10551-021-04857-6#citeas"
"publicationInfo" => array:3 [
"pages" => "35-56"
"volume" => "180"
"number" => ""
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "In this research, we develop a reporting framework based on an ethical account of the Australian live sheep export (LSE) industry’s current operations. We demonstrate that LSE operates within a legitimacy vacuum constituted by a repeated cycle of events that we characterize as scandal-response-obduracy with a constant factor being animal cruelty on an industrial scale. The lack of legitimacy is facilitated by an obdurate regulatory context, an absence of consumer awareness of industry practices, jurisdictional impediments to enforcement of animal cruelty laws and foundational epistemic vices upon which the industry calculates an unethical cost benefit analysis of current practice. While legitimacy theory would expect demise of the LSE industry, its prolonged continuation is more than a curiosity. It presents an opportunity to understand how focus on vice epistemics and reporting of animal welfare may contribute to emancipatory change in the form of improved animal welfare in agricultural industries."
"en" => "In this research, we develop a reporting framework based on an ethical account of the Australian live sheep export (LSE) industry’s current operations. We demonstrate that LSE operates within a legitimacy vacuum constituted by a repeated cycle of events that we characterize as scandal-response-obduracy with a constant factor being animal cruelty on an industrial scale. The lack of legitimacy is facilitated by an obdurate regulatory context, an absence of consumer awareness of industry practices, jurisdictional impediments to enforcement of animal cruelty laws and foundational epistemic vices upon which the industry calculates an unethical cost benefit analysis of current practice. While legitimacy theory would expect demise of the LSE industry, its prolonged continuation is more than a curiosity. It presents an opportunity to understand how focus on vice epistemics and reporting of animal welfare may contribute to emancipatory change in the form of improved animal welfare in agricultural industries."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
51 => Essec\Faculty\Model\Contribution {#2274
#_index: "academ_contributions"
#_id: "7370"
#_source: array:18 [
"id" => "7370"
"slug" => "the-intellectual-heritages-of-public-sector-accounting-research-stepping-back-when-going-forward"
"yearMonth" => "2018-06"
"year" => "2018"
"title" => "The Intellectual Heritage(S) of Public Sector Accounting Research: Stepping Back When Going Forward"
"description" => "BRUNS, H.J., CHRISTENSEN, M. et PILKINGSTON, A. (2018). The Intellectual Heritage(S) of Public Sector Accounting Research: Stepping Back When Going Forward. Dans: Public Management Research Conference 2018."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "BRUNS H-J."
]
2 => array:1 [
"name" => "PILKINGSTON A."
]
]
"ouvrage" => "Public Management Research Conference 2018"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
52 => Essec\Faculty\Model\Contribution {#2275
#_index: "academ_contributions"
#_id: "7398"
#_source: array:18 [
"id" => "7398"
"slug" => "the-persistence-of-the-beancounter-image-of-accountants-in-popular-culture-an-analysis-in-european-french-language-comics"
"yearMonth" => "2018-07"
"year" => "2018"
"title" => "The Persistence of the Beancounter Image of Accountants in Popular Culture: An Analysis in European French Language Comics"
"description" => "CHRISTENSEN, M. et ROCHER, S. (2018). The Persistence of the Beancounter Image of Accountants in Popular Culture: An Analysis in European French Language Comics. Dans: 12th Interdisciplinary Perspectives on Accounting (IPA) Conference 2018."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "ROCHER S."
]
]
"ouvrage" => "12th Interdisciplinary Perspectives on Accounting (IPA) Conference 2018"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
53 => Essec\Faculty\Model\Contribution {#2276
#_index: "academ_contributions"
#_id: "13662"
#_source: array:18 [
"id" => "13662"
"slug" => "intellectual-heritages-of-post-1990-public-sector-accounting-research-an-exploration"
"yearMonth" => "2020-11"
"year" => "2020"
"title" => "Intellectual heritages of post-1990 public sector accounting research: an exploration"
"description" => "BRUNS, H.J., CHRISTENSEN, M. et PILKINGTON, A. (2020). Intellectual heritages of post-1990 public sector accounting research: an exploration. <i>Accounting, Auditing & Accountability Journal</i>, 33(8), pp. 2077-2110."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "BRUNS Hans-Jürgen"
]
2 => array:1 [
"name" => "PILKINGTON Alan"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-02-01 12:33:10"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "2077-2110"
"volume" => "33"
"number" => "8"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Management des opérations"
"en" => "Operations Management"
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
54 => Essec\Faculty\Model\Contribution {#2277
#_index: "academ_contributions"
#_id: "13844"
#_source: array:18 [
"id" => "13844"
"slug" => "the-future-of-public-sector-accounting-research-a-polyphonic-debate"
"yearMonth" => "2023-01"
"year" => "2023"
"title" => "The future of public sector accounting research. A polyphonic debate"
"description" => "GROSSI, G., STECCOLINI, I., ADHIKARI, P., BROWN, J., CHRISTENSEN, M., CORDERY, C. ... VINNARI, E. (2023). The future of public sector accounting research. A polyphonic debate. <i>Qualitative Research in Accounting and Management</i>, 20(1), pp. 1-37."
"authors" => array:12 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "GROSSI Giuseppe"
]
2 => array:1 [
"name" => "STECCOLINI Ileana"
]
3 => array:1 [
"name" => "ADHIKARI Pawan"
]
4 => array:1 [
"name" => "BROWN Judy"
]
5 => array:1 [
"name" => "CORDERY Carolyn"
]
6 => array:1 [
"name" => "FERRY Laurence"
]
7 => array:1 [
"name" => "LASSOU Philippe"
]
8 => array:1 [
"name" => "MCDONALD III Bruce"
]
9 => array:1 [
"name" => "RAUDLA Ringa"
]
10 => array:1 [
"name" => "SICILIA Mariafrancesca"
]
11 => array:1 [
"name" => "VINNARI Eija"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "Theoretical perspectives"
1 => "Research methods"
2 => "Public sector accounting research"
3 => "Accounting practices"
]
"updatedAt" => "2023-03-09 14:02:10"
"publicationUrl" => "https://www.emerald.com/insight/content/doi/10.1108/QRAM-09-2022-0135/full/html"
"publicationInfo" => array:3 [
"pages" => "1-37"
"volume" => "20"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here."
"en" => "The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
55 => Essec\Faculty\Model\Contribution {#2278
#_index: "academ_contributions"
#_id: "13852"
#_source: array:18 [
"id" => "13852"
"slug" => "debate-accounting-information-performativity-and-politicians-use-or-not"
"yearMonth" => "2022-08"
"year" => "2022"
"title" => "Debate: Accounting information performativity and politicians’ use (or not)"
"description" => "CHRISTENSEN, M. (2022). Debate: Accounting information performativity and politicians’ use (or not). <i>Public Money and Management</i>, 42(8), pp. 574-575."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-09-14 11:21:43"
"publicationUrl" => "https://doi.org/10.1080/09540962.2022.2114156"
"publicationInfo" => array:3 [
"pages" => "574-575"
"volume" => "42"
"number" => "8"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "In a highly useful Public Money & Management issue on politicians’ uses of accounting information, Budding and van Helden (2022) succinctly summarize contributions around twin themes of relevance and understandability. Behind those themes, the contributions implicitly—and, sometimes, explicitly—take the issue in a specific direction by considering relevance to decision-making and understandability from the point of view of politicians who have little or no education regarding accounting. But could those extensions of relevance and understandability be misleading signposts in the quest to understand politicians’ responses to accounting information? Could we be stuck in a discussion of accountants talking to accountants (Lapsley, 2022)? In this article, I argue that a political patina found on most public sector accounting information holds the reality of politicians’ responses to accounting information."
"en" => "In a highly useful Public Money & Management issue on politicians’ uses of accounting information, Budding and van Helden (2022) succinctly summarize contributions around twin themes of relevance and understandability. Behind those themes, the contributions implicitly—and, sometimes, explicitly—take the issue in a specific direction by considering relevance to decision-making and understandability from the point of view of politicians who have little or no education regarding accounting. But could those extensions of relevance and understandability be misleading signposts in the quest to understand politicians’ responses to accounting information? Could we be stuck in a discussion of accountants talking to accountants (Lapsley, 2022)? In this article, I argue that a political patina found on most public sector accounting information holds the reality of politicians’ responses to accounting information."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
56 => Essec\Faculty\Model\Contribution {#2279
#_index: "academ_contributions"
#_id: "13877"
#_source: array:18 [
"id" => "13877"
"slug" => "public-accountability-and-democracy-an-accountability-stage-in-the-theatre-of-democracy"
"yearMonth" => "2023-05"
"year" => "2023"
"title" => "Public accountability and democracy: An accountability stage in the theatre of democracy"
"description" => "CHRISTENSEN, M. et YAMAMOTO, K. (2023). Public accountability and democracy: An accountability stage in the theatre of democracy. <i>Financial Accountability and Management</i>, 39(2), pp. 259-267."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "YAMAMOTO Kiyoshi"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "accountability"
1 => "algorithmic digitalization"
2 => "democracy – financial reporting"
3 => "transparency"
]
"updatedAt" => "2023-04-27 11:09:56"
"publicationUrl" => "https://doi-org.ezp.essec.fr/10.1111/faam.12360"
"publicationInfo" => array:3 [
"pages" => "259-267"
"volume" => "39"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This article traverses the range of issues evoked by research relating public accountability and democracy. It conceptualizes these issues as being a mosaic that is ever-changing and has been growing significantly in size since the 1970s. That mosaic presents itself in this Special Issue as being accountability appearances on a stage that is viewed within a theatre of democracy. The articles published in this Special Issue are also introduced."
"en" => "This article traverses the range of issues evoked by research relating public accountability and democracy. It conceptualizes these issues as being a mosaic that is ever-changing and has been growing significantly in size since the 1970s. That mosaic presents itself in this Special Issue as being accountability appearances on a stage that is viewed within a theatre of democracy. The articles published in this Special Issue are also introduced."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
57 => Essec\Faculty\Model\Contribution {#2280
#_index: "academ_contributions"
#_id: "13878"
#_source: array:18 [
"id" => "13878"
"slug" => "economics-performativity-and-its-consequences-for-accounting-and-organizational-spaces-the-case-of-public-sector-reforms"
"yearMonth" => "2023-03"
"year" => "2023"
"title" => "Economics performativity and its consequences for accounting and organizational spaces: the case of public sector reforms"
"description" => "SKÆRBÆK, P., TRYGGESTAD, K. et CHRISTENSEN, M. (2023). Economics performativity and its consequences for accounting and organizational spaces: the case of public sector reforms. Dans: Gustavo Guzman, Andreas Diedrich, Franck Cochoy eds. <i>Space and Organizing: On Spatial Agencing</i>. 1st ed. Cheltenham: Edward Elgar Publishing Ltd, pp. 104-120."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKÆRBÆK Peter"
]
2 => array:1 [
"name" => "TRYGGESTAD Kjell"
]
]
"ouvrage" => "Space and Organizing: On Spatial Agencing"
"keywords" => array:3 [
0 => "Accounting research"
1 => "spatial agencing"
2 => "organizing processes"
]
"updatedAt" => "2024-06-03 09:59:50"
"publicationUrl" => "https://www.e-elgar.com/shop/gbp/space-and-organizing-9781800881556.html"
"publicationInfo" => array:3 [
"pages" => "104-120"
"volume" => ""
"number" => "8"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
The chapter contributes to public sector accounting research (e.g. Miller\n
and Lapsley, 2019; Ahlgren, 2017; Themsen and Skærbæk, 2018) by showing\n
how economic theories use budget enquiries to problematize organizational\n
spaces and formulate innovative organizational solutions. Those economics\n
derived solutions, with their recurrent spatial ignorance, generate new and\n
organizational problems.
"""
"en" => """
The chapter contributes to public sector accounting research (e.g. Miller\n
and Lapsley, 2019; Ahlgren, 2017; Themsen and Skærbæk, 2018) by showing\n
how economic theories use budget enquiries to problematize organizational\n
spaces and formulate innovative organizational solutions. Those economics\n
derived solutions, with their recurrent spatial ignorance, generate new and\n
organizational problems.
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
58 => Essec\Faculty\Model\Contribution {#2281
#_index: "academ_contributions"
#_id: "14328"
#_source: array:18 [
"id" => "14328"
"slug" => "okonomiske-teoriers-negative-pavirkning-pa-reformer"
"yearMonth" => "2023-05"
"year" => "2023"
"title" => "Økonomiske teoriers negative påvirkning på reformer"
"description" => "SKÆRBÆK, P., TRYGGESTAD, K. et CHRISTENSEN, M. (2023). Økonomiske teoriers negative påvirkning på reformer. <i>Praktisk økonomi & finans</i>, 39(1), pp. 77-91."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKÆRBÆK Peter"
]
2 => array:1 [
"name" => "TRYGGESTAD Kjell"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-09-14 11:57:51"
"publicationUrl" => "https://doi.org/10.18261/pof.39.1.8"
"publicationInfo" => array:3 [
"pages" => "77-91"
"volume" => "39"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "I denne artikkelen bruker vi caset om den danske politireformen (Skærbæk, Tryggestad og Christensen 2023) for å vise hvordan virksomheten endres til en sentralisert struktur med færre politidistrikter og stasjoner. Denne danske reformen har mange likhetstrekk med den norske politireformen, og vår studie kan gi viktige kunnskapsbidrag til lignende reformer. Vi viser hvordan økonomiske teorier og kalkyler, for eksempel stordriftsfordeler og produktivitetsmål, mobiliseres når politiets operative kjerneytelser blir analysert og reformert. Vi konkluderer med at økonomiske teorier og kalkyler påvirker, og de har dermed en performativ rolle i å begrunne og gjennomføre reformen hvor antallet politidistrikter i Danmark ble redusert fra 54 til 12. Til slutt viser vi hvordan reformen hadde alvorlige konsekvenser for driften, kostnadene, tjenestekvaliteten, de ansatte i politiet og dermed også i ytterste konsekvens negative effekter på borgernes trygghet."
"en" => "I denne artikkelen bruker vi caset om den danske politireformen (Skærbæk, Tryggestad og Christensen 2023) for å vise hvordan virksomheten endres til en sentralisert struktur med færre politidistrikter og stasjoner. Denne danske reformen har mange likhetstrekk med den norske politireformen, og vår studie kan gi viktige kunnskapsbidrag til lignende reformer. Vi viser hvordan økonomiske teorier og kalkyler, for eksempel stordriftsfordeler og produktivitetsmål, mobiliseres når politiets operative kjerneytelser blir analysert og reformert. Vi konkluderer med at økonomiske teorier og kalkyler påvirker, og de har dermed en performativ rolle i å begrunne og gjennomføre reformen hvor antallet politidistrikter i Danmark ble redusert fra 54 til 12. Til slutt viser vi hvordan reformen hadde alvorlige konsekvenser for driften, kostnadene, tjenestekvaliteten, de ansatte i politiet og dermed også i ytterste konsekvens negative effekter på borgernes trygghet."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
59 => Essec\Faculty\Model\Contribution {#2282
#_index: "academ_contributions"
#_id: "14589"
#_source: array:18 [
"id" => "14589"
"slug" => "public-management-and-crisis"
"yearMonth" => "2023-11"
"year" => "2023"
"title" => "Public management and crisis"
"description" => "CHRISTENSEN, M., YEONG LIM, C. et LIM, J. (2023). Public management and crisis. Dans: Tarek Rana, Lee Parker eds. <i>The Routledge Handbook of Public Sector Accounting</i>. 1st ed. New York & London: Routledge, pp. 18-31."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:3 [
"name" => "LIM Jamus"
"bid" => "B00741035"
"slug" => "lim-jamus"
]
2 => array:1 [
"name" => "YEONG LIM Chu"
]
]
"ouvrage" => "The Routledge Handbook of Public Sector Accounting"
"keywords" => array:3 [
0 => "Public management"
1 => "governance"
2 => "accountability"
]
"updatedAt" => "2024-06-03 10:17:22"
"publicationUrl" => "https://www.taylorfrancis.com/chapters/edit/10.4324/9781003295945-3/public-management-crisis-mark-christensen-chu-yeong-lim-jamus-lim"
"publicationInfo" => array:3 [
"pages" => "18-31"
"volume" => ""
"number" => "2"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "In analysing the early Singaporean response to Covid-19, insights are drawn into neoliberalism and the temporalization of a citizenry. The corpus of documentary coverage of |Covid-19 from the first half of 2020 to the first quarter of 2022 is examined in terms of budgeting and health policy decisions made by government. The frames of neoliberalism and temporalization provide a focus. This study reveals that Singapore has adopted a variant of neoliberalism over the last four decades. In its health policies, concepts of shared responsibility have meshed with budgeting principles based on generational views of the citizenry. On that foundation, and with lessons learned from the 2003 SARS epidemic, Singapore was quick to respond to Covid-19 in terms of health policies and budgets. Its substantial response involved the use of past financial reserves rather than government debt without adopting a balance-sheet view of the strategy. Singaporean neoliberalism privileges individual decision-making within caveats formed by generational relationships and societal structures. A Singaporean city-state model of neoliberalism reveals possible future mutations of an eco-political philosophy dominant in other parts of the world. This chapter extends studies of temporalization as a foundation to the implementation of neoliberal policies."
"en" => "In analysing the early Singaporean response to Covid-19, insights are drawn into neoliberalism and the temporalization of a citizenry. The corpus of documentary coverage of |Covid-19 from the first half of 2020 to the first quarter of 2022 is examined in terms of budgeting and health policy decisions made by government. The frames of neoliberalism and temporalization provide a focus. This study reveals that Singapore has adopted a variant of neoliberalism over the last four decades. In its health policies, concepts of shared responsibility have meshed with budgeting principles based on generational views of the citizenry. On that foundation, and with lessons learned from the 2003 SARS epidemic, Singapore was quick to respond to Covid-19 in terms of health policies and budgets. Its substantial response involved the use of past financial reserves rather than government debt without adopting a balance-sheet view of the strategy. Singaporean neoliberalism privileges individual decision-making within caveats formed by generational relationships and societal structures. A Singaporean city-state model of neoliberalism reveals possible future mutations of an eco-political philosophy dominant in other parts of the world. This chapter extends studies of temporalization as a foundation to the implementation of neoliberal policies."
]
"authors_fields" => array:2 [
"fr" => "Economie"
"en" => "Economics"
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
60 => Essec\Faculty\Model\Contribution {#2283
#_index: "academ_contributions"
#_id: "14828"
#_source: array:18 [
"id" => "14828"
"slug" => "deciding-to-be-ignored-why-accounting-scholars-use-dubious-quality-research-outlets-in-a-neocolonial-context"
"yearMonth" => "2024-03"
"year" => "2024"
"title" => "Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context"
"description" => "CHRISTENSEN, M., FAHLEVI, H., INDRIANI, M. et SYUKUR, M. (2024). Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context. <i>Critical Perspectives on Accounting</i>, 99, pp. 102740."
"authors" => array:4 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "Fahlevi Heru"
]
2 => array:1 [
"name" => "Indriani Mirna"
]
3 => array:1 [
"name" => "Syukur Muhammad"
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "quality in academic publishing"
1 => "scholarly communication"
]
"updatedAt" => "2024-07-26 13:52:44"
"publicationUrl" => "https://doi.org/10.1016/j.cpa.2024.102740"
"publicationInfo" => array:3 [
"pages" => "102740"
"volume" => "99"
"number" => ""
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This study examines accounting scholars’ decision-making when engaging with research outlets of dubious quality within the Indonesian education neocolonialist reform context. Using researcher experiences, the focus adopted is first to understand country-wide reforms and second to consider the individual scholar’s level within a university. Dominant in the case are sector-wide suites of performance measurement and funding reforms coupled with an explosion of predatory publishing opportunities. This potent mix of change has produced organizational behavior that is not in the interest of scholars or their research institutions. Using three data sets (documentary; survey; and, autoethnography) the findings are that: Indonesia’s objective to produce ‘international research’ has had dysfunctional impacts at the level of individual scholars; an explosion in predatory publishing in Indonesia has been mostly ‘ignored’; an overly ambitious and unattainable research performance management regime has contributed to scholars and their departments resorting to dubious outlets; and, scholars have adopted a strategic ignorance of dubious quality research in their responses to the pressures placed upon them by the performance management regime. Emancipatory reforms are called for by dismantling Indonesia’s neocolonialist reforms and replacing them with a regime that respects indigenous research."
"en" => "This study examines accounting scholars’ decision-making when engaging with research outlets of dubious quality within the Indonesian education neocolonialist reform context. Using researcher experiences, the focus adopted is first to understand country-wide reforms and second to consider the individual scholar’s level within a university. Dominant in the case are sector-wide suites of performance measurement and funding reforms coupled with an explosion of predatory publishing opportunities. This potent mix of change has produced organizational behavior that is not in the interest of scholars or their research institutions. Using three data sets (documentary; survey; and, autoethnography) the findings are that: Indonesia’s objective to produce ‘international research’ has had dysfunctional impacts at the level of individual scholars; an explosion in predatory publishing in Indonesia has been mostly ‘ignored’; an overly ambitious and unattainable research performance management regime has contributed to scholars and their departments resorting to dubious outlets; and, scholars have adopted a strategic ignorance of dubious quality research in their responses to the pressures placed upon them by the performance management regime. Emancipatory reforms are called for by dismantling Indonesia’s neocolonialist reforms and replacing them with a regime that respects indigenous research."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
61 => Essec\Faculty\Model\Contribution {#2284
#_index: "academ_contributions"
#_id: "15232"
#_source: array:18 [
"id" => "15232"
"slug" => "debate-addressing-the-unexplained-growth-of-consultancies-in-the-public-sector-unexplored-avenues"
"yearMonth" => "2024-09"
"year" => "2024"
"title" => "Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues"
"description" => "CHRISTENSEN, M., SKÆRBÆK, P. et TRYGGESTAD, K. (2024). Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues. <i>Public Money and Management</i>, In press, pp. 1-2."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "Skærbæk Peter"
]
2 => array:1 [
"name" => "Tryggestad Kjell"
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "consultancies"
1 => "public sector"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://doi.org/10.1080/09540962.2024.2400799"
"publicationInfo" => array:3 [
"pages" => "1-2"
"volume" => "In press"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
It is frequently observed that recent decades of reform implementations have also witnessed a remarkable growth in consultancies being commissioned by public sector agencies (for example McKenna, Citation2009). However, while this growth is noted, it is rarely explained. Why does the public sector now use consulting-based services much more than previously?\n
We do not seek in this article to definitively answer that empirical question but, instead, we pose three contributing factors that deserve theorized explanation:\n
First, the phenomenon of client heterogeneity needs to be addressed.\n
Second, the number of consultancies per client should be investigated.\n
Third, the dynamics of relations between client, entities within the client organization, consultancy members and consultancy managers need to be understood.\n
Each of these three factors holds elements of an answer to why the public sector uses consultancies more frequently than previously. Thus, these three factors are explored here.
"""
"en" => """
It is frequently observed that recent decades of reform implementations have also witnessed a remarkable growth in consultancies being commissioned by public sector agencies (for example McKenna, Citation2009). However, while this growth is noted, it is rarely explained. Why does the public sector now use consulting-based services much more than previously?\n
We do not seek in this article to definitively answer that empirical question but, instead, we pose three contributing factors that deserve theorized explanation:\n
First, the phenomenon of client heterogeneity needs to be addressed.\n
Second, the number of consultancies per client should be investigated.\n
Third, the dynamics of relations between client, entities within the client organization, consultancy members and consultancy managers need to be understood.\n
Each of these three factors holds elements of an answer to why the public sector uses consultancies more frequently than previously. Thus, these three factors are explored here.
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
62 => Essec\Faculty\Model\Contribution {#2285
#_index: "academ_contributions"
#_id: "5473"
#_source: array:18 [
"id" => "5473"
"slug" => "australia-asia-pacific-developments-in-comparativeinternational-governmental-accounting-research"
"yearMonth" => "2018-07"
"year" => "2018"
"title" => """
Australia, Asia-Pacific Developments in Comparative\n
International Governmental Accounting Research
"""
"description" => """
CHRISTENSEN, M. (2018). Australia, Asia-Pacific Developments in Comparative\n
International Governmental Accounting Research. Dans: 14th Comparative International Governmental Accounting Workshop (CIGAR 2018).
"""
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => "14th Comparative International Governmental Accounting Workshop (CIGAR 2018)"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
63 => Essec\Faculty\Model\Contribution {#2286
#_index: "academ_contributions"
#_id: "11231"
#_source: array:18 [
"id" => "11231"
"slug" => "danish-public-sector-performance-audit-an-sai-and-pac-tango"
"yearMonth" => "2015-05"
"year" => "2015"
"title" => "Danish Public Sector Performance Audit: An SAI and PAC Tango"
"description" => "CHRISTENSEN, M. et SKAERBAEK, P. (2015). Danish Public Sector Performance Audit: An SAI and PAC Tango. Dans: Zahirul Hoque (ed.). <i>Making Governments Accountable</i>. 1 ed. Sydney: Routledge, pp. 82-99."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK P."
]
]
"ouvrage" => "Making Governments Accountable"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "82-99"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
64 => Essec\Faculty\Model\Contribution {#2287
#_index: "academ_contributions"
#_id: "11280"
#_source: array:18 [
"id" => "11280"
"slug" => "den-danske-forvaltningsrevisionsagenda-pragmatisme-og-retorik"
"yearMonth" => "2015-07"
"year" => "2015"
"title" => "Den Danske Forvaltningsrevisionsagenda: Pragmatisme og retorik"
"description" => "CHRISTENSEN, M. et SKAERBAEK, P. (2015). Den Danske Forvaltningsrevisionsagenda: Pragmatisme og retorik. Dans: Elm-Larsen, R. and Korff, G eds. <i>Offentlig Revision i det 21st Århundrede</i>. 1st ed. Karnov Group, pp. 221-251."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "SKAERBAEK P."
]
]
"ouvrage" => "Offentlig Revision i det 21st Århundrede"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "221-251"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
65 => Essec\Faculty\Model\Contribution {#2288
#_index: "academ_contributions"
#_id: "11298"
#_source: array:18 [
"id" => "11298"
"slug" => "an-external-antipodean-commentary-on-the-order-of-accounting-topics"
"yearMonth" => "2008-03"
"year" => "2008"
"title" => "An External, Antipodean Commentary on the Order of Accounting Topics"
"description" => "CHRISTENSEN, M. (2008). An External, Antipodean Commentary on the Order of Accounting Topics. <i>Accounting Education</i>, 17(1), pp. 21-26."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "https://www.tandfonline.com/doi/abs/10.1080/09639280701838672?journalCode=raed20"
"publicationInfo" => array:3 [
"pages" => "21-26"
"volume" => "17"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
66 => Essec\Faculty\Model\Contribution {#2289
#_index: "academ_contributions"
#_id: "11304"
#_source: array:18 [
"id" => "11304"
"slug" => "the-social-construction-of-accounting-a-curriculum-dilemma-for-first-year-business-students"
"yearMonth" => "2004-03"
"year" => "2004"
"title" => "The social construction of accounting: a curriculum dilemma for first year business students"
"description" => "CHRISTENSEN, M. (2004). The social construction of accounting: a curriculum dilemma for first year business students. <i>Accounting Education</i>, 13(1), pp. 119-121."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "https://www.tandfonline.com/doi/abs/10.1080/0963928042000186723?journalCode=raed20"
"publicationInfo" => array:3 [
"pages" => "119-121"
"volume" => "13"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
67 => Essec\Faculty\Model\Contribution {#2290
#_index: "academ_contributions"
#_id: "11305"
#_source: array:18 [
"id" => "11305"
"slug" => "the-big-six-consulting-firms-creating-a-new-market-or-meeting-a-public-policy-need"
"yearMonth" => "2003-01"
"year" => "2003"
"title" => "The ‘Big Six’ consulting firms: creating a new market or meeting a public policy need?"
"description" => "CHRISTENSEN, M. (2003). The ‘Big Six’ consulting firms: creating a new market or meeting a public policy need? <i>Australasian Journal of Business and Social Inquiry</i>, 1(1)."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => "1"
"number" => "1"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
68 => Essec\Faculty\Model\Contribution {#2291
#_index: "academ_contributions"
#_id: "11309"
#_source: array:18 [
"id" => "11309"
"slug" => "todofuken-shu-level-no-koteki-bumon-no-gyoseki-hookokoku-no-kaikaku"
"yearMonth" => "2002-01"
"year" => "2002"
"title" => "Todofuken shu level no koteki bumon no gyoseki hookokoku no kaikaku"
"description" => "CHRISTENSEN, M. et YOSHIMI, H. (2002). Todofuken shu level no koteki bumon no gyoseki hookokoku no kaikaku. <i>Kaikei Kensa Kenkyu</i>, 26(2), pp. 131-147."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "YOSHIMI H"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "131-147"
"volume" => "26"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => "Japon"
"en" => "Japan"
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
69 => Essec\Faculty\Model\Contribution {#2292
#_index: "academ_contributions"
#_id: "11313"
#_source: array:18 [
"id" => "11313"
"slug" => "legislative-program-evaluation-utilization-driven-research-for-decision-makers-a-review"
"yearMonth" => "1999-09"
"year" => "1999"
"title" => "Legislative program evaluation – utilization driven research for decision makers – a review"
"description" => "CHRISTENSEN, M. (1999). Legislative program evaluation – utilization driven research for decision makers – a review. <i>Evaluation Journal of Australasia</i>, 11(2), pp. 54-57."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "54-57"
"volume" => "11"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
70 => Essec\Faculty\Model\Contribution {#2293
#_index: "academ_contributions"
#_id: "11314"
#_source: array:18 [
"id" => "11314"
"slug" => "australian-public-sector-performance-measurement-how-is-it-measuring-up"
"yearMonth" => "1999-01"
"year" => "1999"
"title" => "Australian public sector performance measurement: how is it measuring up"
"description" => "CHRISTENSEN, M. (1999). Australian public sector performance measurement: how is it measuring up. <i>Akauntan Nasional</i>, 12(6), pp. 14-21."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "14-21"
"volume" => "12"
"number" => "6"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
71 => Essec\Faculty\Model\Contribution {#2294
#_index: "academ_contributions"
#_id: "11315"
#_source: array:18 [
"id" => "11315"
"slug" => "evaluation-and-public-sector-crisis-japans-experience"
"yearMonth" => "1998-01"
"year" => "1998"
"title" => "Evaluation and public sector crisis: Japan’s experience"
"description" => "CHRISTENSEN, M. (1998). Evaluation and public sector crisis: Japan’s experience. <i>Evaluation Journal of Australasia</i>, 10(1/2), pp. 30-45."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "30-45"
"volume" => "10"
"number" => "1/2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
72 => Essec\Faculty\Model\Contribution {#2295
#_index: "academ_contributions"
#_id: "11316"
#_source: array:18 [
"id" => "11316"
"slug" => "this-a-job-for-an-accountant-the-changing-roles-of-accountants-in-superhero-comics-from-1938-to-2018"
"yearMonth" => "2019-07"
"year" => "2019"
"title" => "'This a Job for an Accountant': The changing roles of accountants in superhero comics from 1938 to 2018"
"description" => "CHRISTENSEN, M. et ROCHER, S. (2019). 'This a Job for an Accountant': The changing roles of accountants in superhero comics from 1938 to 2018. Dans: 2019 APIRA Conference. Auckland."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "ROCHER S."
]
]
"ouvrage" => "2019 APIRA Conference"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
73 => Essec\Faculty\Model\Contribution {#2296
#_index: "academ_contributions"
#_id: "11320"
#_source: array:18 [
"id" => "11320"
"slug" => "artists-and-accounting-an-interface-of-creativity-and-image"
"yearMonth" => "2015-08"
"year" => "2015"
"title" => "Artists and accounting: an interface of creativity and image?"
"description" => "CHRISTENSEN, M. et MUSSARI, R. (2015). Artists and accounting: an interface of creativity and image? Dans: 8th Accounting History International Conference. Bendigo."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "MUSSARI Riccardo"
]
]
"ouvrage" => "8th Accounting History International Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
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]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
74 => Essec\Faculty\Model\Contribution {#2297
#_index: "academ_contributions"
#_id: "11323"
#_source: array:18 [
"id" => "11323"
"slug" => "artists-and-accounting-an-interface-of-creativity-and-image"
"yearMonth" => "2014-07"
"year" => "2014"
"title" => "Artists and accounting: an interface of creativity and image?"
"description" => "CHRISTENSEN, M. et MUSSARI, R. (2014). Artists and accounting: an interface of creativity and image? Dans: Critical Perspectives on Accounting Conference. Toronto."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "MUSSARI Riccardo"
]
]
"ouvrage" => "Critical Perspectives on Accounting Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
75 => Essec\Faculty\Model\Contribution {#2298
#_index: "academ_contributions"
#_id: "11324"
#_source: array:18 [
"id" => "11324"
"slug" => "power-budget-processes-and-an-environmental-sustainability-strategy-the-business-as-usual-influence"
"yearMonth" => "2013-11"
"year" => "2013"
"title" => "Power, budget processes, and an environmental sustainability strategy: the ‘business as usual’ influence"
"description" => "CHRISTENSEN, M. et TAYLOR, W. (2013). Power, budget processes, and an environmental sustainability strategy: the ‘business as usual’ influence. Dans: 7th NZMAC Conference. Queenstown."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "TAYLOR W"
]
]
"ouvrage" => "7th NZMAC Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.033433
+"parent": null
}
76 => Essec\Faculty\Model\Contribution {#2299
#_index: "academ_contributions"
#_id: "11325"
#_source: array:18 [
"id" => "11325"
"slug" => "accounting-for-changed-accounting-a-translation-view"
"yearMonth" => "2013-07"
"year" => "2013"
"title" => "Accounting for changed Accounting: a translation view"
"description" => "CHRISTENSEN, M. et ROCHER, S. (2013). Accounting for changed Accounting: a translation view. Dans: The Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Kobe."
"authors" => array:2 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "ROCHER S."
]
]
"ouvrage" => "The Seventh Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:50"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
+"_type": "_doc"
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77 => Essec\Faculty\Model\Contribution {#2300
#_index: "academ_contributions"
#_id: "11337"
#_source: array:18 [
"id" => "11337"
"slug" => "contesting-ideas-in-public-sector-accounting-ascendancy-of-accrual-accounting"
"yearMonth" => "2007-07"
"year" => "2007"
"title" => "Contesting ideas in public sector accounting: ascendancy of accrual accounting"
"description" => "CHRISTENSEN, M. (2007). Contesting ideas in public sector accounting: ascendancy of accrual accounting. Dans: Fifth Asia Pacific Interdisciplinary Research in Accounting Conference. Auckland."
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"type" => array:2 [
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
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}
78 => Essec\Faculty\Model\Contribution {#2301
#_index: "academ_contributions"
#_id: "11339"
#_source: array:18 [
"id" => "11339"
"slug" => "when-performance-reporting-might-fail-sea-reporting-in-nsw"
"yearMonth" => "2006-09"
"year" => "2006"
"title" => "When performance reporting might fail: SE&A reporting in NSW"
"description" => "CHRISTENSEN, M. (2006). When performance reporting might fail: SE&A reporting in NSW. Dans: 8th Comparative International Governmental Accounting Research Workshop. Hamburg."
"authors" => array:1 [
0 => array:3 [
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"ouvrage" => "8th Comparative International Governmental Accounting Research Workshop"
"keywords" => []
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"publicationUrl" => null
"publicationInfo" => array:3 [
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"type" => array:2 [
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"support_type" => array:2 [
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"countries" => array:2 [
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"abstract" => array:2 [
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
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"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
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}
79 => Essec\Faculty\Model\Contribution {#2302
#_index: "academ_contributions"
#_id: "11341"
#_source: array:18 [
"id" => "11341"
"slug" => "an-institutional-insight-into-consultants-and-public-sector-accrual-accounting"
"yearMonth" => "2004-02"
"year" => "2004"
"title" => "An institutional insight into consultants and public sector accrual accounting"
"description" => "CHRISTENSEN, M. (2004). An institutional insight into consultants and public sector accrual accounting. Dans: Fourth Asia Pacific Interdisciplinary Research in Accounting Conference. Singapore."
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
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"indexedAt" => "2024-11-21T11:21:49.000Z"
]
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}
80 => Essec\Faculty\Model\Contribution {#2303
#_index: "academ_contributions"
#_id: "11343"
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"id" => "11343"
"slug" => "contesting-ideas-in-public-sector-accounting-ascendancy-of-accrual-accounting"
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"title" => "Contesting ideas in public sector accounting: ascendancy of accrual accounting"
"description" => "CHRISTENSEN, M. (2003). Contesting ideas in public sector accounting: ascendancy of accrual accounting. Dans: Comparative International Governmental Accounting Research Conference. Bodo."
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
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}
81 => Essec\Faculty\Model\Contribution {#2304
#_index: "academ_contributions"
#_id: "11345"
#_source: array:18 [
"id" => "11345"
"slug" => "accounting-for-the-absence-of-accounting-an-exercise-of-power-in-the-academy"
"yearMonth" => "2003-07"
"year" => "2003"
"title" => "Accounting for the absence of accounting: an exercise of power in the academy"
"description" => "CHRISTENSEN, M. (2003). Accounting for the absence of accounting: an exercise of power in the academy. Dans: 7th Interdisciplinary Perspectives on Accounting Conference. Madrid."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
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"ouvrage" => "7th Interdisciplinary Perspectives on Accounting Conference"
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"updatedAt" => "2021-07-13 14:31:51"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
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"type" => array:2 [
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"support_type" => array:2 [
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"countries" => array:2 [
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"abstract" => array:2 [
"fr" => null
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
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82 => Essec\Faculty\Model\Contribution {#2305
#_index: "academ_contributions"
#_id: "11346"
#_source: array:18 [
"id" => "11346"
"slug" => "public-sector-accrual-accounting-an-early-adopters-history"
"yearMonth" => "2002-08"
"year" => "2002"
"title" => "Public sector accrual accounting: an early adopter’s history"
"description" => "CHRISTENSEN, M. (2002). Public sector accrual accounting: an early adopter’s history. Dans: The Ninth World Congress of Accounting Historians. Melbourne."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
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"ouvrage" => "The Ninth World Congress of Accounting Historians"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:51"
"publicationUrl" => null
"publicationInfo" => array:3 [
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"type" => array:2 [
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"support_type" => array:2 [
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
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"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
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}
83 => Essec\Faculty\Model\Contribution {#2306
#_index: "academ_contributions"
#_id: "11347"
#_source: array:18 [
"id" => "11347"
"slug" => "public-sector-accrual-accounting-who-made-the-emperors-clothes"
"yearMonth" => "2001-07"
"year" => "2001"
"title" => "Public sector accrual accounting: who made the Emperor’s clothes?"
"description" => "CHRISTENSEN, M. (2001). Public sector accrual accounting: who made the Emperor’s clothes? Dans: The Third Asia Pacific Interdisciplinary Research in Accounting Conference. Adelaide."
"authors" => array:1 [
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"name" => "CHRISTENSEN Mark"
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"ouvrage" => "The Third Asia Pacific Interdisciplinary Research in Accounting Conference"
"keywords" => []
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"publicationUrl" => null
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"type" => array:2 [
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
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"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
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84 => Essec\Faculty\Model\Contribution {#2307
#_index: "academ_contributions"
#_id: "11349"
#_source: array:18 [
"id" => "11349"
"slug" => "performance-measurement-developments-in-the-australian-public-sectors"
"yearMonth" => "1998-07"
"year" => "1998"
"title" => "Performance measurement developments in the Australian public sectors"
"description" => "CHRISTENSEN, M. (1998). Performance measurement developments in the Australian public sectors. Dans: International Management Accounting Conference II. Kuala Lumpur."
"authors" => array:1 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
]
"ouvrage" => "International Management Accounting Conference II"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:51"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
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"type" => array:2 [
"fr" => "Communications dans une conférence"
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"support_type" => array:2 [
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"countries" => array:2 [
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
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}
85 => Essec\Faculty\Model\Contribution {#2308
#_index: "academ_contributions"
#_id: "11350"
#_source: array:18 [
"id" => "11350"
"slug" => "evaluation-and-public-sector-crisis-japans-experience"
"yearMonth" => "1998-10"
"year" => "1998"
"title" => "Evaluation and public sector crisis: Japan’s experience"
"description" => "CHRISTENSEN, M. (1998). Evaluation and public sector crisis: Japan’s experience. Dans: Australasian International Evaluation Conference. Melbourne."
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0 => array:3 [
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"ouvrage" => "Australasian International Evaluation Conference"
"keywords" => []
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"publicationUrl" => null
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"type" => array:2 [
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
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"indexedAt" => "2024-11-21T11:21:49.000Z"
]
+lang: "en"
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}
86 => Essec\Faculty\Model\Contribution {#2309
#_index: "academ_contributions"
#_id: "11351"
#_source: array:18 [
"id" => "11351"
"slug" => "japanese-public-sector-accounting-and-managerialism"
"yearMonth" => "1998-01"
"year" => "1998"
"title" => "Japanese public sector: accounting and managerialism"
"description" => "CHRISTENSEN, M. (1998). Japanese public sector: accounting and managerialism. Dans: Asia Pacific Interdisciplinary Research in Accounting Conference. Osaka."
"authors" => array:1 [
0 => array:3 [
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]
"ouvrage" => "Asia Pacific Interdisciplinary Research in Accounting Conference"
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+lang: "en"
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