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  • 1.
    Chow, Danny
    et al.
    England & Nordirland.
    Aggestam Pontoppidan, Caroline
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Denmark.
    The United Nations' (UN) decision to adopt international public sector accounting standards (IPSAS)2019In: Journal of Public Budgeting, Accounting and Financial Management, ISSN 1096-3367, E-ISSN 1945-1814, Vol. 31, no 2, p. 285-306Article in journal (Refereed)
    Abstract [en]

    Purpose

    The objective of this study is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.

    Design/methodology/approach

    A content analysis of publicly accessible documents from the UN System archives was conducted. The analysis was framed through the broader lens of legitimacy theory, drawing attention to the rationalities of decisions taken.

    Findings

    This study illustrated how the need for accounting reforms was rationalised throughout the UN System of organisations. Decision-making processes were reflective of political concerns and the accompanying need to continually demonstrate accountability. The discursive strategies observed associated the need to improve accountability with the adoption of globally recognised accounting systems. However, such logic assumed that existing accountability deficits were intrinsically linked to accounting failures, which overemphasises accounting’s role.

    Originality/value

    This study addresses a lacuna in empirical studies providing an understanding of the role of accounting reforms within international organisations such as the UN System.

  • 2.
    Chow, Danny S.L
    et al.
    England.
    Pollanen, Raili
    Canada.
    Rachel, Baskerville
    New Zealand.
    Pontoppidan, Caroline
    Kristianstad University, Faculty of Business, Avdelningen för ekonomi. Danmark.
    Usefulness of consolidated government accounts: a comparative study2018In: Public Money & Management, ISSN 0954-0962, E-ISSN 1467-9302, Vol. 39, no 3, p. 175-185Article in journal (Refereed)
    Abstract [en]

    This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policymakers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.

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