Managing implementation processes

Ridder, Hans‐Gerd; Bruns, Hans‐Jürgen; Spier, Fabian

doi:10.1080/14719030500518857

Cited by 47 publications

(25 citation statements)

References 43 publications

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“…The results of this study indicate that top management support has a significant effect on the level of accrual accounting adoption (T=2.314, sig=0.22), which means H1 can be accepted. These findings are in line with other accounting implementation studies which explain top management support as the key to the successful implementation of accrual accounting (Ridder & Bruns, 2006;Cavalluzzo & Ittner, 2004;Dong, 2001;Jackson & Lapley, 2003). In the context of the accrual accounting adoption rate in municipalities, the presence of peak management support is very vital because the accrual accounting adoption is large and complex process and requires a lot of resources.…”

Section: Top Management Support and The Level Of Accrual Accounting Asupporting

confidence: 87%

“…Hypothesis development will be based on the factors that allegedly possess an influence on the level of accrual accounting adoption in Indonesia municipalities, which is formulated as follows: Top management support is the most studied factors in a successful information system adoption (Dong, 2001) and is also the source of the most difficult in the information system adoption. The common interests of management with previous experience, the reform initiative with accounting practices and the active involvement of managers will be a positive influence on the rate of reform adoption (Ridder & Bruns, 2006). Similarly, research conducted by Cavalluzzo and Ittner (2004) shows that, top management support has a relationship with the adoption of the measurement system.…”

Section: Literature Reviewmentioning

confidence: 92%

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Factors on the Accrual Accounting Adoption: Empirical Evidence from Indonesia

Aswar¹

2019

IJBESAR

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Purpose:This study aims to examine the relationship between top management support, implementation costs, and effective project leader and the level of accrual accounting adoption in Indonesia's municipalities. Design/methodology/approach: The hypotheses of the study were tested using the survey data from 220 municipalites in Indonesia. The instrument for content and construct validity and reliability was tested.Then, the hypotheses were tested using Structure Equation Modelling (SEM) by SmartPLS. Finding:This study found that, top management support and implementation cost have significant relationship with the level of accrual accounting adoption. Meanwhile, effective project leader has no significant relationship with the level of accrual accounting adoption. Research limitations/implications:This study contributions to provide input into the adoption of Government Regulation No. 71 of 2010 in order to apply the rule of accrual accounting to the fullest, and to minimize errors in financial reporting with the identification of possible obstacles faced in implementing accrual accounting. This study recommended that, more factors such as human resources, external audit are needed to complement and improve financial reporting with accrual accounting adoption. Originality/value: To the best of the researcher's knowledge, no study of Indonesian municipalities has tested the impact of factor such as top management support, implementation cost, and effective project leader on the level of accrual accounting adoption. JEL ClassificationsI28, M15, M48, M53

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Section: Top Management Support and The Level Of Accrual Accounting Asupporting

confidence: 87%

Section: Literature Reviewmentioning

confidence: 92%

Factors on the Accrual Accounting Adoption: Empirical Evidence from Indonesia

Aswar¹

2019

IJBESAR

View full text Add to dashboard Cite

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“…Given the aim of the article mentioned above, a case study design appears to be particularly suited for connecting theory and empirical evidence (Yin 2009). This approach allows the exploration of phenomena emerging from the data, while at the same time embracing useful concepts that have been discussed in prior literature (Suddaby 2006; see also Denis et al 2001;Edmondson et al 2001;Ridder et al 2006).…”

Section: Methodsmentioning

confidence: 99%

Governmental financial resilience under austerity in Austria, England and Italy: How do local governments cope with financial shocks?

Barbera

Jones

Korać

et al. 2017

Public Administration

118

181

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The recent economic and fiscal crisis provides an opportunity for learning lessons of general and practical relevance about how governments face shocks affecting their financial conditions. This article draws on the resilience concept to investigate the organizational capacities that are deployed and/or built by local governments (LGs) to respond to such shocks, looking at their combinations and interactions with environmental conditions. The article presents the results of a multiple‐case analysis of 12 European LGs across Austria, Italy and England. The analysis allows us to highlight and operationalize different patterns of financial resilience, that is, self‐regulation, constrained or reactive adaptation, contented or powerless fatalism, that are the result of the interaction and development over time of different internal and external dimensions.

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“…Elbanna, Thanos, and Colak (2014), Nutt (1999) and Wooldridge and Floyd (1990), in particular, find that such participation results in improved implementation. And, there is good prima facie reason for thinking that such participation will also matter in the public sector, where middle managers, especially, play an increasingly important role in strategy implementation (Gatenby et al, forthcoming;Ridder, Bruns, and Spier 2006). Importantly, it is actually conceivable that the benefits of strategic planning for strategy implementation are attributable to the managerial involvement that thoroughgoing planning processes presuppose.…”

Section: The Role Of Formal Strategic Planningmentioning

confidence: 99%

Strategic Planning and Implementation Success in Public Service Organizations: Evidence from Canada

Elbanna

Andrews

Pollanen

2015

Public Management Review

176

156

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In this article, we examine the role that formal strategic planning plays in determining the success of strategy implementation in a set of more than 150 public service organizations from Canada. We also analyse the mediating effects of managerial involvement in strategic planning and the moderating effects of stakeholder uncertainty on the planning-implementation relationship. A structured online questionnaire was used to collect the data. Our findings suggest that formal strategic planning has a strong positive relationship with implementation, which, though mediated by managerial involvement, becomes even more salient in the face of stakeholder uncertainty. Several implications of these findings are discussed.

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Managing implementation processes

Cited by 47 publications

References 43 publications

Factors on the Accrual Accounting Adoption: Empirical Evidence from Indonesia

Factors on the Accrual Accounting Adoption: Empirical Evidence from Indonesia

Governmental financial resilience under austerity in Austria, England and Italy: How do local governments cope with financial shocks?

Strategic Planning and Implementation Success in Public Service Organizations: Evidence from Canada

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