The Influence of Economic (Ir)rationality on Public Sector Reforms
Article
Article Title | The Influence of Economic (Ir)rationality on Public Sector Reforms |
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ERA Journal ID | 123340 |
Article Category | Article |
Authors | Bowrey, Graham (Author), Smark, Ciorstan (Author) and Jones, Greg (Author) |
Journal Title | e-Journal of Social and Behavioural Research in Business |
Journal Citation | 10 (1), pp. 24-39 |
Number of Pages | 16 |
Year | 2019 |
Place of Publication | Mapleton, Australia |
ISSN | 1838-8485 |
Web Address (URL) | http://www.ejsbrb.org/a.php?/content/issue/19 |
Abstract | Purpose: The purpose of this paper is to review the development, the increasing influence and impact, direct and indirect, of economic rationalism on the financial recording and reporting reform agenda of the Australian public sector. A focus of this paper will be to explore whether these reforms could be more appropriately considered to be rationalised myths adopted for reasons other than their purported advantages. |
Keywords | Accountability; Accrual accounting; Economic rationalism, Institutional theory; Rationalised myths |
ANZSRC Field of Research 2020 | 350103. Financial accounting |
350199. Accounting, auditing and accountability not elsewhere classified | |
350102. Auditing and accountability | |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | University of the Sunshine Coast |
University of Wollongong | |
University of Southern Queensland | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q5703/the-influence-of-economic-ir-rationality-on-public-sector-reforms
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