Essec\Faculty\Model\Contribution {#2233
#_index: "academ_contributions"
#_id: "1292"
#_source: array:26 [
"id" => "1292"
"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."
"authors" => array:3 [
0 => array:3 [
"name" => "CHRISTENSEN Mark"
"bid" => "B00703599"
"slug" => "christensen-mark"
]
1 => array:1 [
"name" => "GREILING D."
]
2 => array:1 [
"name" => "CHRISTIAENS J."
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Professions"
1 => "Network"
2 => "Public sector"
3 => "Practitioner"
4 => "Expert"
5 => "Professional accountancy organisation"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.emerald.com/insight/content/doi/10.1108/AAAJ-02-2018-3354/full/html"
"publicationInfo" => array:3 [
"pages" => "1026-1044"
"volume" => "31"
"number" => "4"
]
"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 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" => "2024-11-23T07:21:43.000Z"
"docTitle" => "Governmental Accounting Practitioners: Cardigan Removed, Research Agenda Revealed"
"docSurtitle" => "Articles"
"authorNames" => "<a href="/cv/christensen-mark">CHRISTENSEN Mark</a>, GREILING D., CHRISTIAENS J."
"docDescription" => "<span class="document-property-authors">CHRISTENSEN Mark, GREILING D., CHRISTIAENS J.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2018</span>"
"keywordList" => "<a href="#">Professions</a>, <a href="#">Network</a>, <a href="#">Public sector</a>, <a href="#">Practitioner</a>, <a href="#">Expert</a>, <a href="#">Professional accountancy organisation</a>"
"docPreview" => "<b>Governmental Accounting Practitioners: Cardigan Removed, Research Agenda Revealed</b><br><span>2018-02 | Articles </span>"
"docType" => "research"
"publicationLink" => "<a href="https://www.emerald.com/insight/content/doi/10.1108/AAAJ-02-2018-3354/full/html" target="_blank">Governmental Accounting Practitioners: Cardigan Removed, Research Agenda Revealed</a>"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 9.090506
+"parent": null
}
