Noel Hyndman and Mariannunziata Liguori
This research considers how accounting change in central government, in both Westminster and Scotland, has been argued for and implemented over the last 35 years. It demonstrates the need for accounting change to be seen as both rational and promoted by those in authority if it is to be successfully embedded in an organisation. Anything less is likely to just lead to cosmetic changes. Changes tend to occur by layering the new on the old, and criticism or proposed abandonment of valued existing techniques will likely hamper the implementation of new techniques. The research also highlights the differences between Scotland and Westminster, with the suggestion that embedding of change may be more difficult in Scotland and concludes with implications for policy makers when introducing and managing accounting change.
Ciaran Connolly and Tony Wall
This report investigates, through a survey and interviews, the implementation of IFRS in the central government departments of the three devolved administrations of Northern Ireland, Scotland and Wales. It seeks to examine the impact of reporting under IFRS, the merits and drawbacks of adopting IFRS, the impact on policy and decision-making and identifies lessons to be learnt for the future.
Ciaran Connolly, Alpa Dhanani and Noel Hyndman
The Association of Chartered Certified Accountants, 2013.
Through extensive document analysis, surveys of various stakeholder groups and a number of semi-structured interviews with key actors, this report examines the accountability information made available publicly to charity stakeholders, stakeholder needs for such information and the perceptions of key providers of information about stakeholder information needs.