Title
An epistemic community as influencer and implementer in local government accounting in Australia
Document Type
Journal Article
Abstract
This paper explicates the dual role of epistemic communities as influencers of accounting policy within regulatory space and as implementers who effect change within the domain of accounting. Set within the context of New South Wales in Australia, and the challenge of the financial sustainability of its local councils, the study was informed by documentary sources, and used data from interviews and a survey. Accounting and finance professionals, as an epistemic community, played a pivotal role in formulating accounting policy and in embedding fair value measurement of infrastructure assets.
RIS ID
38110
COinS
Publication Details
Irvine, H., Cooper, K. & Moerman, L. C. (2011). An epistemic community as influencer and implementer in local government accounting in Australia. Financial Accountability and Management, 27 (3), 249-271.