Annual reporting by an Australian government department: A critical longitudinal study of accounting and organisational change

Davis, Nicholas; Bisman, Jayne

doi:10.1016/j.cpa.2014.02.001

Cited by 7 publications

(5 citation statements)

References 45 publications

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“…Instead, pressures which lead to the deterioration of institutions can ultimately become coercive and normative forces for the perpetuation of newly institutionalised practices. This research also extends the findings of Davis and Bisman (2015) by analysing all the ARs over the period 1941–1998 and adopting an alternate theoretical framework. Contrary to Coates (1989), SSCFPA (1989) and Herawaty and Hoque (2007), however, there was no observed systematic non-compliance with reporting requirements.…”

Section: Discussionsupporting

confidence: 59%

“…Previous studies have focused on contemporary practices and/or the general effects of reforms on reporting practices within public sector settings in Australia (see Cameron and Guthrie, 1993; Christensen and Skærbæk, 2007; Clarke et al, 2009; Ryan et al, 2002a). 5 While Davis and Bisman (2015) provided some insights into the annual reporting practices of the DSS, they only examined one AR from each decade between the 1940s and 1990s.…”

Section: Introductionmentioning

confidence: 99%

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The annual reporting practices of an Australian Commonwealth Government department: An instance of deinstitutionalisation

Davis

2017

Accounting History

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This research utilises institutional theory for the purpose of providing a critical explanation as to why the annual reports of an Australian Commonwealth Government changed between the years 1942 and 1998. The analysis of the annual reports revealed that reporting practices were stubbornly consistent for over 40 years. During the 1980s, however, institutionalised practices were replaced with a suite of new reporting techniques which themselves came to be institutionalised in the 1990s. The changes which took place were seen to result from pressures to conform to the ‘New Public Management’ agenda, but the quality of the annual reports as concise discharges of accountability suffered as a consequence.

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Section: Discussionsupporting

confidence: 59%

Section: Introductionmentioning

confidence: 99%

The annual reporting practices of an Australian Commonwealth Government department: An instance of deinstitutionalisation

Davis

2017

Accounting History

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“…There is now considerable literature on this subject. This includes recent contributions to the debate (Adhikari and Garseth-Nesbakk, 2016; Becker et al , 2014; Davis and Bisman, 2015; Ezzamel et al , 2015), somewhat earlier contributions which seek to make sense of accrual accounting in government (Ellwood and Newberry, 2007; Christensen and Skaerbaek, 2010; Christensen and Parker, 2010; Hyndman and Connolly, 2011) and earlier academic studies which challenge the relevance of accrual accounting to governments (Guthrie, 1998; Jones 1998; Barton, 2003). The above research has intensified debates about the merits of accrual accounting in the public sector.…”

Section: Introductionmentioning

confidence: 99%

“…It was also observed that governmental accrual accounting information is complex, with few managers who understood it and with limited conviction that its provision resulted in improved decision making (Hyndman and Connolly, 2011). It has also been argued that the introduction of accrual accounting in government has been responsible for camouflaging the subjective nature of the realities facing government departments, with less meaningful accounts (Davis and Bisman, 2015). Many of the above tensions can be explained by this study, which investigated the development of a government accrual accounting system from its inception and found the absence of a detailed blueprint.…”

mentioning

confidence: 99%

The emergence of an accounting practice

Bruno

Lapsley²

2018

AAAJ

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Purpose The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced or negated during the process of implementation. Design/methodology/approach This paper’s focus on a government initiative with multiple actors present in the laboratory. Specifically, this study offers a close examination of the day-to-day activities of a laboratory case study; it focuses on participant observation in video conference calls. The discussions held by the project teams are analyzed to extend our inquiry into the most intimate aspects of fact construction (Latour and Woolgar, 1979). These excerpts illustrate the processes of accrual accounting construction and open up the possibility of studying the emergence of accrual accounting through the lens of an action net. Findings The evidence collected reveals the absence of a well-defined template for implementing accrual accounting in government. These results reveal an elaborate process of improvisation and fabrication in the design of this accounting system and a fragile network in action. Originality/value Prior research on accrual accounting in government focuses on the examination of existing accrual accounting systems with somewhat puzzling results on lack of use. In this study, the perspective has been shifted from focusing on accrual accounting as self-evident (Lapsley et al., 2009) to examine its construction. This paper examines this tension between the apparent certainties as espoused by practitioners and the problematic nature of accrual accounting in government. It extends our knowledge of “black box accrual accounting,” and shows that it is a fluid object with significant discretion in the determination of practice.

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“…The comments relating to both the second and third problematic factors suggest that PM across the public sector has assumed a hybrid orientation because of the different institutional logics of key players and staff members associated with the implementation of the PM process. These different institutional logics refer to the values to those in public sector managerialism, such as a clear line of command and the use of bureaucratic policies and procedures, rules, ranks, and hierarchies (Davis and Bisman, 2015); collegial managerialism, such as the recognition of shared values and beliefs, including the right to participate in institutional governance and trust in the long-term goals of the institution itself (Bess, 1992); and corporate managerialism, such as the devolution of authority to lower levels of management, increased management responsibility for outcomes, and adoption of commercialized management practices to increase revenue and reduce costs associated with the corporate culture (Davis and Bisman, 2015, p. 130). The combination of these values has led to a lack of coordination and integration of interdependent control processes, such as strategic planning, budgeting, and rewards/promotions, and the different levels of professional expertise of key staff members associated with the implementation of PM.…”

Section: Resultsmentioning

confidence: 99%

Implementation of performance management in an environment of conflicting management cultures

Christopher

2020

IJPPM

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PurposeThe aim of this paper is to examine how performance management (PM) is adopted in the public university sector and the problems it faces in an environment of conflicting management cultures.Design/methodology/approachThis paper draws on institutional logics as a theoretical framework and inductive qualitative interviews as a research approach.FindingsThe results reveal that the conflicting values instilled in key players aligned with the different cultures have resulted in PM assuming a hybrid form, rather than the corporate form. Three identified problematic factors further demonstrate that the level of hybridity varies across the sector. The paper alludes to a theory-practice gap as a result of the findings and the concept of negative hybridity and its risk to effective governance aligned with the corporate approach.Research limitations/implicationsThe results are limited to Australian public universities. In addition, interviews were conducted with a specific set of university management staff. A different perspective on the findings may have been generated with a different set of management or operational staff.Practical implicationsThe results provide policymakers and university management with information on the theory practice gap and the problematic factors contributing to it. It also informs policymakers to the risks associated with negative hybridity.Originality/valueThe results reveal the existence of a theory–practice gap because of a number of common problematic factors in the adoption of a corporate-oriented PM system in Australian public universities. The results highlight the need for further studies to establish the extent to which the current hybrid PM system deviates from the expected corporate-oriented PM system, and whether this poses a risk to effective governance aligned with the corporate approach.

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Annual reporting by an Australian government department: A critical longitudinal study of accounting and organisational change

Cited by 7 publications

References 45 publications

The annual reporting practices of an Australian Commonwealth Government department: An instance of deinstitutionalisation

The annual reporting practices of an Australian Commonwealth Government department: An instance of deinstitutionalisation

The emergence of an accounting practice

Implementation of performance management in an environment of conflicting management cultures

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