Reforming Central Government: An Evaluation of An Accounting Innovation

Irvine Lapsley; M. Ezzamel; N. Hyndman; A. Johnsen

doi:10.1016/j.cpa.2013.05.006

Reforming Central Government: An Evaluation of An Accounting Innovation

Irvine Lapsley, M. Ezzamel, N. Hyndman, A. Johnsen

Business School

Research output: Contribution to journal › Article › peer-review

Abstract

This paper examines a significant accounting innovation in central government accounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK. This innovation is studied through the lens of Rogers diffusion theory. The study setting is the Scotland Parliament. This research shows that, in the terms of diffusion theory, RAB can be classified as an accounting innovation. However, the implementation of RAB is problematic. While the reform of the UK central government system was initially sought as a mechanism to enhance democratic accountability, this paper shows that RAB does not connect with parliamentarians. The introduction of RAB flows as much from a managerial agenda as it does from the aim of democratic accountability.

Original language	English
Pages (from-to)	409-422
Journal	Critical Perspectives on Accounting
Volume	25
Issue number	4-5
DOIs	https://doi.org/10.1016/j.cpa.2013.05.006
Publication status	Published - Jul 2014

Keywords / Materials (for Non-textual outputs)

accountability
critical
new public management
public sector

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10.1016/j.cpa.2013.05.006

CPA PAPER FINAL VERSION 2014
© Lapsley, I., Ezzamel, M., Hyndman, N., & Johnsen, A. (2014). Reforming Central Government: An Evaluation of An Accounting Innovation. Critical Perspectives on Accounting, 25(4-5), 409-422. 10.1016/j.cpa.2013.05.006
Accepted author manuscript, 266 KB

http://www.sciencedirect.com/science/article/pii/S1045235413000622

Cite this

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title = "Reforming Central Government: An Evaluation of An Accounting Innovation",

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Reforming Central Government: An Evaluation of An Accounting Innovation

Abstract

Keywords / Materials (for Non-textual outputs)

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