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A Diffusion-Contingency Model for Government Accounting Innovations

  • Alan D. Godfrey
  • Patrick J. Devlin
  • M. Cherif Merrouche
Chapter

Abstract

Chan et al. (1996:10) argue that ‘with the exception of Poland, our knowledge about former Soviet Union and former Eastern European countries is meager’. In the same context they suggest that: ‘As things stand now, we know relatively little about: (1) how the conversion from totalitarian regimes to democracy has altered governmental accounting systems; (2) how governmental accounting systems have changed when a planned economy is changed to a market economy; (3) whether the supply and demand framework embodied in the contingency models would be applicable in those countries. When more countries are analyzed in CIGAR, we have greater confidence in the generalizability of ideas.’

Keywords

International Monetary Fund Innovation Process Accounting System Implementation Phase Initiation Phase 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • Alan D. Godfrey
  • Patrick J. Devlin
  • M. Cherif Merrouche

There are no affiliations available

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