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The influence of funding source and legislative requirements on government cost accounting practices

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  • Geiger, Dale R.
  • Ittner, Christopher D.

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  • Geiger, Dale R. & Ittner, Christopher D., 1996. "The influence of funding source and legislative requirements on government cost accounting practices," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 549-567, August.
  • Handle: RePEc:eee:aosoci:v:21:y:1996:i:6:p:549-567
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    References listed on IDEAS

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    1. Gordon, Lawrence A. & Narayanan, V. K., 1984. "Management accounting systems, perceived environmental uncertainty and organization structure: An empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 33-47, January.
    2. Covaleski, Mark A. & Dirsmith, Mark W. & Jablonsky, Stephen F., 1985. "Traditional and emergent theories of budgeting: An empirical analysis," Journal of Accounting and Public Policy, Elsevier, vol. 4(4), pages 277-300.
    3. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
    4. Gordon, Lawrence A. & Miller, Danny, 1976. "A contingency framework for the design of accounting information systems," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 59-69, January.
    5. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
    6. Berry, A. J. & Capps, T. & Cooper, D. & Ferguson, P. & Hopper, T. & Lowe, E. A., 1985. "Management control in an area of the NCB: Rationales of accounting practices in a public enterprise," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 3-28, January.
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    Cited by:

    1. Joanne M. Lye, 2006. "Performance Measurement in the Public Sector: A Clarification and Agenda for Research," Australian Accounting Review, CPA Australia, vol. 16(39), pages 25-33, July.
    2. Zachary T. Mohr, 2015. "An Analysis of the Purposes of Cost Accounting in Large U.S. Cities," Public Budgeting & Finance, Wiley Blackwell, vol. 35(1), pages 95-115, March.
    3. Hunt, Chris & Bui, Binh & Fowler, Carolyn, 2008. "A Risk-focused Performance Management System Framework for Planning Change in Organisations: New Zealand 'Gentailers' and the ETS," Working Paper Series 4013, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    4. Cavalluzzo, Ken S. & Ittner, Christopher D., 2004. "Implementing performance measurement innovations: evidence from government," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 243-267.
    5. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    6. Boland Jr., Richard J. & Sharma, Arun K. & Afonso, Paulo Sérgio, 2008. "Designing management control in hybrid organizations: The role of path creation and morphogenesis," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 899-914.
    7. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.
    8. repec:rss:jnljms:v7i5p3 is not listed on IDEAS
    9. repec:pdc:jrnbeh:v:13:y:2017:i:5:p:676-705 is not listed on IDEAS
    10. Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
    11. repec:eee:spacre:v:19:y:2016:i:2:p:216-226 is not listed on IDEAS
    12. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    13. Sven Modell & Fredrika Wiesel, 2008. "Marketization and Performance Measurement in Swedish Central Government: A Comparative Institutionalist Study," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 251-283.
    14. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.
    15. Frank H.M. Verbeeten, 2008. "Performance management practices in public sector organizations: Impact on performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(3), pages 427-454, March.

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