Publication type: Conference paper
Type of review: Peer review (abstract)
Title: Donor driven sequencing principles for public sector accounting reforms
Authors: Bergmann, Andreas
Bietenhader, Daniel
Proceedings: Proceedings from the 6th Transatlantic Dialogue (6TAD)
Editors of the parent work: Mussari, Riccardo
Conference details: 6th Transatlantic Dialogue (6TAD), Siena, Italy, 24-26 June 2010
Issue Date: 2010
Publisher / Ed. Institution: Transatlantic Consumer Dialogue
Language: English
Subject (DDC): 350: Public administration
657: Accounting
Abstract: Donors are strongly influencing public sector accounting reforms in developing countries. There are three approaches, basic first, platform and evolutionary approach. The articles argues based on qualitative interviews there is clear premacy of one of the approaches, but rather a few principles which should be followed. It discusses these principles in depth and indicates where future research is needed. However, these principles are all readyly applicable for the strategy design of accounting reforms.
Fulltext version: Published version
License (according to publishing contract): Licence according to publishing contract
Departement: School of Management and Law
Organisational Unit: Institute of Public Management (IVM)
Appears in collections:Publikationen School of Management and Law

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