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The institutionalization of public sector accounting reforms: the role of pilot entities
| Resumo: | Purpose – This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA). Design/methodology/approach – Taking the Portuguese case as a reference, the new institutional theory (isomorphism perspective) and institutional logics are used to explain the action and stance of pilot entities in the implementation process of reforms. Findings – Pilot experiments are expected to provide feedback on the main difficulties felt in the implementation of a new PSA system, helping to define a global strategy to overcome those problems and to improve the system to be generally and finally put into practice. Nevertheless, entities seem to find it important to be pilots, more for individual advantages than for the common benefit of the reform as a whole. Therefore, in order for them to actually be important actors in the reform process, pilots need to be included in the decision process, better realizing the benefits of the new IPSAS-based system and be provided with the proper technical, human and financial support. Research limitations/implications – This research suffers from some limitations, namely concerning the use of questionnaires. The findings may, in some points, reflect the perceptions of the respondents and not the actual reality. Additionally, the respondents were not asked about any personal background factors, which may influence their answers. Also, they did not allow relating the new PSA system features with the way pilot entities (re)acted. In regard to the implications for practice, the study points to a need for decision-makers and external support bodies to work more closely with pilot entities in the overall design and implementation of PSA reforms. Pilot entities need to understand the importance and usefulness of changes, and reform authorities need to better recognize their institutional reality and the support they require. Only in this way, the use of pilots can make a difference in the implementation of PSA innovations. Originality/value – This paper contributes to theory by adding to a better understanding of the role of the ones acting in the development and implementation of PSA innovations, enlightening on how pilot entities can act/react. Despite several studies on PSA reforms, very few so far have addressed pilot entities in particular, their attitude and actual contribution toward PSA reforms, and why. The case of Portugal as a frontrunner in adopting an IPSAS-based system within the EU helps contribute to that understanding in the setting of European countries. |
|---|---|
| Autores principais: | Jorge, Susana |
| Outros Autores: | Nogueira, Sónia P.; Ribeiro, Nuno |
| Assunto: | Accounting innovations Implementation strategy Institutional theory Institutional logics Ciências Sociais::Economia e Gestão |
| Ano: | 2021 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade do Minho |
| Idioma: | inglês |
| Origem: | RepositóriUM - Universidade do Minho |
| _version_ | 1867437936575774720 |
|---|---|
| author | Jorge, Susana |
| author2 | Nogueira, Sónia P. Ribeiro, Nuno |
| author2_role | author author |
| author_facet | Jorge, Susana Nogueira, Sónia P. Ribeiro, Nuno |
| author_role | author |
| contributor_name_str_mv | RepositóriUM - Universidade do Minho |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Jorge, Susana\"},{\"Person.name\":\"Nogueira, Sónia P.\"},{\"Person.name\":\"Ribeiro, Nuno\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | RepositóriUM - Universidade do Minho |
| datacite.creators.creator.creatorName.fl_str_mv | Jorge, Susana Nogueira, Sónia P. Ribeiro, Nuno |
| datacite.date.Accepted.fl_str_mv | 2021-01-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2023-03-20T11:27:56Z |
| datacite.date.embargoed.fl_str_mv | 2023-03-20T11:27:56Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | Accounting innovations Implementation strategy Institutional theory Institutional logics Ciências Sociais::Economia e Gestão |
| datacite.titles.title.fl_str_mv | The institutionalization of public sector accounting reforms: the role of pilot entities |
| dc.contributor.none.fl_str_mv | RepositóriUM - Universidade do Minho |
| dc.creator.none.fl_str_mv | Jorge, Susana Nogueira, Sónia P. Ribeiro, Nuno |
| dc.date.Accepted.fl_str_mv | 2021-01-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2023-03-20T11:27:56Z |
| dc.date.embargoed.fl_str_mv | 2023-03-20T11:27:56Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://hdl.handle.net/1822/83332 |
| dc.language.none.fl_str_mv | eng |
| dc.publisher.none.fl_str_mv | Emerald Group Publishing Limited |
| dc.rights.cclincense.fl_str_mv | http://creativecommons.org/licenses/by/4.0/ |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| dc.rights.rights.copyright.fl_str_mv | openAccess |
| dc.subject.none.fl_str_mv | Accounting innovations Implementation strategy Institutional theory Institutional logics Ciências Sociais::Economia e Gestão |
| dc.title.fl_str_mv | The institutionalization of public sector accounting reforms: the role of pilot entities |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_6501 |
| description | Purpose – This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA). Design/methodology/approach – Taking the Portuguese case as a reference, the new institutional theory (isomorphism perspective) and institutional logics are used to explain the action and stance of pilot entities in the implementation process of reforms. Findings – Pilot experiments are expected to provide feedback on the main difficulties felt in the implementation of a new PSA system, helping to define a global strategy to overcome those problems and to improve the system to be generally and finally put into practice. Nevertheless, entities seem to find it important to be pilots, more for individual advantages than for the common benefit of the reform as a whole. Therefore, in order for them to actually be important actors in the reform process, pilots need to be included in the decision process, better realizing the benefits of the new IPSAS-based system and be provided with the proper technical, human and financial support. Research limitations/implications – This research suffers from some limitations, namely concerning the use of questionnaires. The findings may, in some points, reflect the perceptions of the respondents and not the actual reality. Additionally, the respondents were not asked about any personal background factors, which may influence their answers. Also, they did not allow relating the new PSA system features with the way pilot entities (re)acted. In regard to the implications for practice, the study points to a need for decision-makers and external support bodies to work more closely with pilot entities in the overall design and implementation of PSA reforms. Pilot entities need to understand the importance and usefulness of changes, and reform authorities need to better recognize their institutional reality and the support they require. Only in this way, the use of pilots can make a difference in the implementation of PSA innovations. Originality/value – This paper contributes to theory by adding to a better understanding of the role of the ones acting in the development and implementation of PSA innovations, enlightening on how pilot entities can act/react. Despite several studies on PSA reforms, very few so far have addressed pilot entities in particular, their attitude and actual contribution toward PSA reforms, and why. The case of Portugal as a frontrunner in adopting an IPSAS-based system within the EU helps contribute to that understanding in the setting of European countries. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | article |
| fulltext.url.fl_str_mv | https://repositorium.uminho.pt/bitstreams/a0326105-8102-4f30-8ccc-2f7fe80e1661/download |
| id | rum_d76f91c59d432ea4d3eb6c0fa5bcacff |
| identifier.url.fl_str_mv | https://hdl.handle.net/1822/83332 |
| instacron_str | repositorium |
| institution | Universidade do Minho |
| instname_str | Universidade do Minho |
| language | eng |
| network_acronym_str | rum |
| network_name_str | RepositóriUM - Universidade do Minho |
| oai_identifier_str | oai:repositorium.uminho.pt:1822/83332 |
| organization_str_mv | urn:organizationAcronym:repositorium |
| person_str_mv | Jorge, Susana Nogueira, Sónia P. Ribeiro, Nuno |
| publishDate | 2021 |
| publisher.none.fl_str_mv | Emerald Group Publishing Limited |
| reponame_str | RepositóriUM - Universidade do Minho |
| repository_id_str | urn:repositoryAcronym:rum |
| service_str_mv | urn:repositoryAcronym:rum |
| spelling | engEmerald Group Publishing LimitedporPurpose – This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA). Design/methodology/approach – Taking the Portuguese case as a reference, the new institutional theory (isomorphism perspective) and institutional logics are used to explain the action and stance of pilot entities in the implementation process of reforms. Findings – Pilot experiments are expected to provide feedback on the main difficulties felt in the implementation of a new PSA system, helping to define a global strategy to overcome those problems and to improve the system to be generally and finally put into practice. Nevertheless, entities seem to find it important to be pilots, more for individual advantages than for the common benefit of the reform as a whole. Therefore, in order for them to actually be important actors in the reform process, pilots need to be included in the decision process, better realizing the benefits of the new IPSAS-based system and be provided with the proper technical, human and financial support. Research limitations/implications – This research suffers from some limitations, namely concerning the use of questionnaires. The findings may, in some points, reflect the perceptions of the respondents and not the actual reality. Additionally, the respondents were not asked about any personal background factors, which may influence their answers. Also, they did not allow relating the new PSA system features with the way pilot entities (re)acted. In regard to the implications for practice, the study points to a need for decision-makers and external support bodies to work more closely with pilot entities in the overall design and implementation of PSA reforms. Pilot entities need to understand the importance and usefulness of changes, and reform authorities need to better recognize their institutional reality and the support they require. Only in this way, the use of pilots can make a difference in the implementation of PSA innovations. Originality/value – This paper contributes to theory by adding to a better understanding of the role of the ones acting in the development and implementation of PSA innovations, enlightening on how pilot entities can act/react. Despite several studies on PSA reforms, very few so far have addressed pilot entities in particular, their attitude and actual contribution toward PSA reforms, and why. The case of Portugal as a frontrunner in adopting an IPSAS-based system within the EU helps contribute to that understanding in the setting of European countries.application/pdfporThe institutionalization of public sector accounting reforms: the role of pilot entitiesJorge, SusanaNogueira, Sónia P.Ribeiro, NunoHostingInstitutionOrganizationalRepositóriUM - Universidade do Minhoe-mailmailto:repositorium@usdb.uminho.ptrepositorium@usdb.uminho.ptCITATIONJorge, S., Nogueira, S. P., & Ribeiro, N. (2020, December 17). The institutionalization of public sector accounting reforms: the role of pilot entities. Journal of Public Budgeting, Accounting & Financial Management. Emerald. http://doi.org/10.1108/jpbafm-08-2019-0125ISSNIsPartOf1096-3367DOIIsPartOf10.1108/JPBAFM-08-2019-01252023-03-20T11:27:56Z20212021-01-01T00:00:00ZHandlehttps://hdl.handle.net/1822/83332http://purl.org/coar/access_right/c_abf2open accessAccounting innovationsImplementation strategyInstitutional theoryInstitutional logicshttp://www.oecd.org/science/inno/38235147.pdfFields of Science and Technology (FOS)Ciências Sociais::Economia e Gestão188568 bytesliteraturehttp://purl.org/coar/resource_type/c_6501journal article2021http://creativecommons.org/licenses/by/4.0/openAccesshttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://repositorium.uminho.pt/bitstreams/a0326105-8102-4f30-8ccc-2f7fe80e1661/download |
| spellingShingle | The institutionalization of public sector accounting reforms: the role of pilot entities Jorge, Susana Accounting innovations Implementation strategy Institutional theory Institutional logics Ciências Sociais::Economia e Gestão |
| status | SINGLETON |
| subject.fl_str_mv | Accounting innovations Implementation strategy Institutional theory Institutional logics |
| subject.other.fl_str_mv | Ciências Sociais::Economia e Gestão |
| title | The institutionalization of public sector accounting reforms: the role of pilot entities |
| title_full | The institutionalization of public sector accounting reforms: the role of pilot entities |
| title_fullStr | The institutionalization of public sector accounting reforms: the role of pilot entities |
| title_full_unstemmed | The institutionalization of public sector accounting reforms: the role of pilot entities |
| title_short | The institutionalization of public sector accounting reforms: the role of pilot entities |
| title_sort | The institutionalization of public sector accounting reforms: the role of pilot entities |
| topic | Accounting innovations Implementation strategy Institutional theory Institutional logics Ciências Sociais::Economia e Gestão |
| topic_facet | Accounting innovations Implementation strategy Institutional theory Institutional logics Ciências Sociais::Economia e Gestão |
| url | https://hdl.handle.net/1822/83332 |
| visible | 1 |