دانلود ترجمه مقاله ارزیابی یک نوآوری حسابداری

دانلود ترجمه مقاله ارزیابی یک نوآوری حسابداری ترجمه در قالب فایل Word و قابل ویرایش میباشد سال انتشار:2014تعداد صفحه ترجمه:40تعداد صفحه فایل انگلیسی:14 موضوع انگلیسی :Reforming central governmentموضوع فارسی:ارزیابی یک نوآوری حسابداریچکیده انگلیسی:This paper examines a significant accounting innovation in central governmentaccounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK.This innovation is studied through the lens of Rogers diffusion theory. The study setting isthe Scotland Parliament. This research shows that, in the terms of diffusion theory, RABcan be classified as an accounting innovation. However, the implementation of RAB isproblematic. While the reform of the UK central government system was initially soughtas a mechanism to enhance democratic accountability, this paper shows that RAB does notconnect with parliamentarians. The introduction of RAB flows as much from a managerialagenda as it does from the aim of democratic acco …