Definition
The “Contingency Model” (Lüder 1992, 1994, 2002) explains reforms in governmental accounting and financial management systems, resorting to several factors making part of the contextual conditions of those reforms. Also used in an a posteriori perspective, it essentially posits an a priori setting, where several factors combine more or less favorably to determine the likelihood of reforms to come to happen. In particular, the model allows to frame the more or less favorable combination of contextual conditions within one country, to conduct the so-called traditional governmental accounting system to change toward performance and resource accounting and budgeting.
The main underlying assumption is that specific contextual variables determine the primary user orientation of governmental accounting and reporting, which, in turn, determines the...
This is a preview of subscription content, log in via an institution to check access.
References
Burns TE, Stalker GM (1961) The management of innovation. Tavistock, London
Chan JL, Jones RH, Lüder KG (1996) Modelling governmental accounting innovations: an assessment and future research directions. Res Gov Nonprofit Account 9:1–19
Choi FDS, Mueller GG (1984) International accounting. Prentice-Hall, Englewood Cliffs
Jaruga A, Nowak WA (1996) Toward a general model of public sector accounting innovations. Res Gov Nonprofit Account 9:21–31
Jorge S (2003) Local government accounting in Portugal in comparative-international perspective. PhD thesis in accounting and finance, University of Birmingham, Birmingham
Khandwalla PN (1977) The design of organizations. Harcourt Brace Jovanovich, New York
Kieser A, Kubicek H (1983) Organisation, 2nd edn. de Gruyter, Berlin
Laughlin R, Pallot J (1998) Trends, patterns and influencing factors: some reflections. In: Olson O et al (eds) Global warning! Debating international developments in new public financial management. Cappellen, Oslo, pp 376–399
Lawrence PR, Lorsch JW (1967) Organization and environment: managing differentiation and integration. Harvard Busines School, Boston
Lüder K (1989) Comparative government accounting study – interim summary report. Speyerer Forschungsberichte; N.76; Forschungsinstitut für Öffentliche Verwaltung, Speyer
Lüder K (1992) A contingency model of governmental accounting innovations in the political-administrative environment. In: Research in governmental and nonprofit accounting, vol 7. JAI Press Inc, Greenwich, pp 99–127
Lüder K (1994) The ‘contingency model’ reconsidered: experiences from Italy, Japan and Spain. In: Buschor E, Schedler K (eds) Perspectives on performance measurement and public sector accounting. Paul Haupt Publishers, Berne/Stuttgart/Vienna, pp 1–15
Lüder K (2002) Research in comparative governmental accounting over the last decade – achievements and problems. In: Montesinos V, Vela J (eds) Innovations in governmental accounting. Springer, Kluwer, Boston. pp 1–21
Mueller GG (1967) International accounting. Int Exec 9(4):1–2
Nobes CW (1985) International variations in perceptions of accounting journals. Account Rev 60(4):702–705
Nobes C (1998) Towards a general model of the reasons for international differences in financial reporting. ABACUS 34(2); reprinted in Nobes C (ed) International accounting and comparative financial reporting: selected essays. Edward Elgar Publishing, Massachusetts, pp.73–98, 1999
Nobes CW, Parker R (2000) Comparative international accounting, 6th edn. FT-Prentice Hall, London
Pallot J (1995) Contextual variables underlying innovation in national budgeting, accounting and auditing: the case of New Zealand. Working-paper presented at the Vth CIGAR Conference, Paris, May
Schreyögg G, Steinmann H (1985) Strategische Kontrolle. Z Betriebswirtsch Forsch 37(5):391–410
Thompson JD (1967) Organizations in action: social sciences basis of administrative theory. Transaction Publishers, New Brunswick
Tiessen P, Waterhouse JH (1983) Towards a descriptive theory of management accounting. Acc Organ Soc 8(2–3):251–267
Zhang G (2005) Environmental factors in China’s financial accounting development since 1949. Eramus University, Rotterdam
Author information
Authors and Affiliations
Corresponding authors
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2016 Springer International Publishing Switzerland
About this entry
Cite this entry
Jorge, S., Mattei, G. (2016). Contingency Model of Reforms in Public Sector Accounting. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_2295-1
Download citation
DOI: https://doi.org/10.1007/978-3-319-31816-5_2295-1
Received:
Accepted:
Published:
Publisher Name: Springer, Cham
Online ISBN: 978-3-319-31816-5
eBook Packages: Springer Reference Economics and FinanceReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences
Publish with us
Chapter history
-
Latest
Contingency Model of Reforms in Public Sector Accounting- Published:
- 09 February 2017
DOI: https://doi.org/10.1007/978-3-319-31816-5_2295-2
-
Original
Contingency Model of Reforms in Public Sector Accounting- Published:
- 14 July 2016
DOI: https://doi.org/10.1007/978-3-319-31816-5_2295-1