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Construction and representation of public sector accounting : a case study of implementation of accrual accounting in the south korean public sector

Ahn, Paul


In this thesis, I explore the relationship between public sector accounting reform and the accounting profession in the context of the implantation of accrual accounting in the South Korean public sector. The accounting literature suggests the accounting profession advocates public sector reforms, such as public sector accrual accounting, because they often require accountants' functional knowledge and thus increase accountants' power and influence in the public sector (Power, 1997; Guthrie,...[Show more]

CollectionsOpen Access Theses
Date published: 2014
Type: Thesis (PhD)
DOI: 10.25911/5d5e74224e807
Access Rights: Open Access


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