Public Sector Accounting Reforms in the Light of the Contingency Model of Government Accounting Innovations
DOI:
https://doi.org/10.51341/cgg.v25iesp.2909Keywords:
Accounting Convergence, Competency Regime, IPSASAbstract
Objective: Conducted a theoretical discussion on the results of the international literature related to public sector accounting reforms in the light of Lüder's Contingency Model of Governmental Accounting Innovations (CMGAI).
Method: This is a theoretical essay supported by literature review techniques and a classic model of comparative studies of government accounting.
Originality/Relevance: Unlike the literature and systematic reviews carried out on the subject, the CMGAI was innovated by adopting the CMGAI as a theoretical basis for systematization and reflection of the findings of the international literature.
Results: The essay argued that the implementation of the accrual-basis regime is a process of governmental accounting innovation. It identifies the main theoretical gaps and systematizes and discusses the main findings of the international literature in four main categories: stimuli, user expectations, readiness of information producers and implementation barriers.
Theoretical/Methodological contributions: The work proposes a new approach to analyze the phenomenon of implementation of governmental accounting reforms based on international standards based on the accruals regime, expands the view on the causative factors and barriers of the process, in addition to identifying relevant literature gaps that may lead to new studies.
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