Browsing ODA Open Digital Archive by Author "Ezzamel, Mahmoud"
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Reforming central government: An evaluation of an accounting innovation
Ezzamel, Mahmoud; Hyndman, Noel; Johnsen, Åge; Lapsley, Irvine (Critical Perspectives on Accounting;, Journal article; Peer reviewed, 2013-05-25)This paper examines a significant accounting innovation in central government accounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK. This innovation is studied through the lens of Rogers diffusion ...