Christensen, Mark; Rocher, Sebastien - 2010
.Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are … described and contrasted. Actor-network theory is mobilised to consider how accrual accounting progressively became an … as late adopter). In order to show how the same innovation (accrual accounting) was implemented in two different ways the …