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The diffusion of accounting reform in Sri Lanka: an analysis of two layers of diffusion among three levels of government
Accounting, Auditing & Accountability Journal  ( IF 4.893 ) Pub Date : 2021-04-12 , DOI: 10.1108/aaaj-08-2019-4147
Thusitha Dissanayake , Steven Dellaportas , Prem W.S. Yapa

Purpose

The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and application among and between provincial governments and local governments to assess the barriers and enablers on the implementation of accrual accounting.

Design/methodology/approach

The study relies on data collected through interviews with 30 accounting and finance personnel from all levels of government active in the diffusion process. Interviews were conducted to gather and assess their insights and perceptions on the diffusion of accrual accounting. The data are examined initially using Rogers (1995) “diffusion of innovation” theory to explain the factors influencing the diffusion and adoption of accrual accounting at two levels of government but the analysed primarily by comparing the perspectives of respondents between the different layers of government.

Findings

The findings show that the adoption of accrual accounting was more effective among local governments compared with provincial governments. The lack of effective communication and engagement from the leaders of the innovation failed to persuade provincial government adopters of the true value of the accounting reform. This is contrasted with local governments who openly adopted accrual accounting but not in response to pressure from provincial government, who have oversight responsibility for local governments, but in response to funding protocols initiated by the central government to account for grant funding.

Research limitations/implications

The findings of the study should be interpreted with caution as the data are obtained from the narrow cohort of accounting and finance professionals and may not reflect the views or experience of all stakeholders involved in the diffusion of accrual accounting.

Originality/value

The paper contributes to the diffusion of accounting innovation literature by examining the role of key players in different layers of government, particularly visible among provincial governments where the lack of engagement delayed its commitment to the implementation of accrual accounting.



中文翻译:

斯里兰卡会计改革的扩散:对三级政府之间两层扩散的分析

目的

本研究的目的是评估斯里兰卡两层政府之间应计会计的实施情况。本研究考察了省级政府与地方政府之间以及省政府与地方政府之间的传播和应用过程,以评估实施权责发生制会计的障碍和推动因素。

设计/方法/方法

该研究依赖于通过与活跃于扩散过程中的各级政府的30名会计和财务人员进行访谈而收集的数据。进行了访谈,以收集和评估他们对权责发生制会计传播的见解和看法。最初使用罗杰斯(Rogers,1995)的“创新扩散”理论对数据进行了研究,以解释影响应计会计在两个政府层级的扩散和采用的因素,但主要是通过比较不同层级政府之间受访者的观点进行分析的。

发现

调查结果表明,与省级政府相比,权责发生制会计在地方政府中更有效。创新领导者缺乏有效的沟通和参与,未能说服省级政府采用者采用会计改革的真正价值。与此形成鲜明对比的是,地方政府公开采用权责发生制,但不是响应省级政府的压力,而省级政府对地方政府负有监督责任,而是响应中央政府制定的资助协议来核算赠款。

研究局限/意义

由于数据是从狭窄的会计和金融专业人士队列中获得的,因此应谨慎解释研究结果,并且可能无法反映参与权责发生制会计传播的所有利益相关者的观点或经验。

创意/价值

本文通过研究关键角色在政府不同层级中的作用,为会计创新文献的传播做出了贡献,尤其是在省级政府中,由于缺乏参与而延迟了对实施权责发生制会计的承诺,这在省级政府中尤为明显。

更新日期:2021-04-11
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