Redefining the boundaries of public sector accounting research?

Irvine Lapsley, Victoria Lambert

    Research output: Contribution to journalArticle

    Abstract

    In this paper we assess the different contributions to public sector accounting research in recent decades. We draw on Burrell and Morgan's (1985) framework to study two distinct aspects of public sector accounting: first, the Private Finance Initiative/Public-Private Partnerships (PFI/PPP); and second, budgets in public sector institutions. While PFI/PPP is a recent phenomenon, budgeting in the public sector is often regarded as the fundamental element of financial management in public services. This paper explores whether there are differences in motivation in research in these different aspects of public sector accounting.
    Original languageEnglish
    Pages (from-to)85-105
    Number of pages21
    JournalIrish Accounting Review
    Volume13
    Publication statusPublished - 2006

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    Accounting research
    Public sector accounting
    Private finance initiative
    Public sector
    Public-private partnerships
    Budgeting
    Financial management
    Public services

    Cite this

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    abstract = "In this paper we assess the different contributions to public sector accounting research in recent decades. We draw on Burrell and Morgan's (1985) framework to study two distinct aspects of public sector accounting: first, the Private Finance Initiative/Public-Private Partnerships (PFI/PPP); and second, budgets in public sector institutions. While PFI/PPP is a recent phenomenon, budgeting in the public sector is often regarded as the fundamental element of financial management in public services. This paper explores whether there are differences in motivation in research in these different aspects of public sector accounting.",
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    Redefining the boundaries of public sector accounting research? / Lapsley, Irvine; Lambert, Victoria.

    In: Irish Accounting Review, Vol. 13, 2006, p. 85-105.

    Research output: Contribution to journalArticle

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    AB - In this paper we assess the different contributions to public sector accounting research in recent decades. We draw on Burrell and Morgan's (1985) framework to study two distinct aspects of public sector accounting: first, the Private Finance Initiative/Public-Private Partnerships (PFI/PPP); and second, budgets in public sector institutions. While PFI/PPP is a recent phenomenon, budgeting in the public sector is often regarded as the fundamental element of financial management in public services. This paper explores whether there are differences in motivation in research in these different aspects of public sector accounting.

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