Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "11297"
  #_source: array:26 [
    "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" => "2024-12-22T01:21:46.000Z"
    "docTitle" => "Using Ideas to Advance Professions: Public Sector Accrual Accounting"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/christensen-mark">CHRISTENSEN Mark</a>, PARKER Lee"
    "docDescription" => "<span class="document-property-authors">CHRISTENSEN Mark, PARKER Lee</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2010</span>"
    "keywordList" => ""
    "docPreview" => "<b>Using Ideas to Advance Professions: Public Sector Accrual Accounting</b><br><span>2010-08 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-0408.2010.00501.x" target="_blank">Using Ideas to Advance Professions: Public Sector Accrual Accounting</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.472029
  +"parent": null
}