Investigating the Impact of Public Sector Accounting Reforms on Accountants’ Identity by Focusing on the Actor-Network-Theory

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...

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Bibliographic Details
Main Authors: gharibe esmailikia, farshad sabzalipour, manzar bagharizadeh, mehdi omidi
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2021-12-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
public sector accounting reforms
accountants' identity
actor-network –theory
Online Access:https://qjma.atu.ac.ir/article_12738_bdd5f8caf0c386b80c34a51f061cb387.pdf

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