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Title: A comparative study of the adoption of accrual accounting in government
Author: Adesina, Oluseyi O.
ISNI:       0000 0004 2751 2348
Awarding Body: Cardiff University
Current Institution: Cardiff University
Date of Award: 2010
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While acknowledging the impact other change agents have on governmental accounting change, this study found that public sector officials played prominent roles in promoting the adoption and implementation of accrual accounting in the central government of the selected cases. This indicates the impact individuals within the public sector organisation have on the reform processes, which have been mostly overlooked in previous studies on governmental accounting. The revised process model of public sector accounting change is used to discuss the findings from this study.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available