新兴经济体实施公共部门会计改革的非预期后果:来自埃及、尼泊尔和斯里兰卡的证据

Unintended consequences in implementing public sector accounting reforms in emerging economies:evidence from Egypt,Nepal and Sri Lanka

研究调查了埃及、尼泊尔和斯里兰卡的公共部门会计改革的实施情况。研究数据通过文本分析和对公共行政人员、政府会计师和专业会计机构成员的半结构性访谈获得。研究提出了在埃及、尼泊尔和斯里兰卡的公共部门会计改革的实施阶段单独或共同地阻碍改革扩散轨迹的因素,包括捆绑过程、支持创新的偏见、非正式沟通和人际关系网络、跨界过程、组织沟通、权力差异和支配地位。因此,在这三个国家的公共部门会计改革都引发了抵制、内部冲突和非预期后果,包括捏造结果,且没有任何证据表明改革在三个国家的公共部门治理和问责制方面取得了更好的成果。

This study investigates the implementation of public sector accounting reforms in Egypt,Nepal and Sri Lanka.Data for the article are derived through document analysis and semi-structured interviews with public administrators,government accountants and members of professional accountancy bodies.The article brings out the factors that have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms in Egypt,Nepal and Sri Lanka at the implementation phase,including the bundling process,pro-innovation biases,informal and interpersonal networks,a boundary-spanning process,organisational communication,power disparity,and dominance.As a result,public sector accounting reforms have resulted in resistance,internal conflicts and unintended consequences,including the fabrication of results,in all three countries without any evidence of yielding better results for public sector governance and accountability.