Investigating the Impact of Public Sector Accounting Reforms on Accountants’ Identity by Focusing on the Actor-Network-Theory
New public management is an evolving phenomenon and accounting has played a central role in its reforms. The investigations have shown that accounting reforms have fallen short of expectations and this cannot be simply related to the technical design of accounting tools. Understanding and implementi...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2021-12-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_12738_bdd5f8caf0c386b80c34a51f061cb387.pdf |