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- Title
THE CONSTRUCTION OF MATERIALITY IN GOVERNMENT ACCOUNTING: A CASE OF CONSTRAINING FACTORS AND THE DIFFICULTIES OF HYBRIDIZATION.
- Authors
Gårseth-Nesbakk, Levi; Mellemvik, Frode
- Abstract
This paper illuminates materiality features during experimentation with central government accounting in Norway. Data was collected using observations, interviews, informal conversations and documents. We found that materiality was constrained by numerous factors, including: time, disagreement, coordination and communication difficulties, actors' background, standardizing and thinking ahead. Moreover, a mixture of theoretical accounting approaches and construction forms was found, indicating a hybridization-based experimentation and materiality construction. Therefore, construction came about as an effect; materiality was often constructed implicitly, and not aligned with its defined elements. Finally, we comment on associated implications for accounting complexity and endeavors to make accounting changes.
- Subjects
NORWAY; MATERIALITY (Accounting); FEDERAL government; ACCOUNTING policies; STANDARDIZATION; COMMUNICATION barriers
- Publication
Financial Accountability & Management, 2011, Vol 27, Issue 2, p195
- ISSN
0267-4424
- Publication type
Article
- DOI
10.1111/j.1468-0408.2011.00522.x