Blar i SAM - Department of Public Management på forfatter "Lapsley, Irvine"

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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 ...