Please use this identifier to cite or link to this item: https://rda.sliit.lk/handle/123456789/2406
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dc.contributor.authorNagendrakumar, N-
dc.date.accessioned2022-05-19T08:54:35Z-
dc.date.available2022-05-19T08:54:35Z-
dc.date.issued2020-06-
dc.identifier.urihttp://rda.sliit.lk/handle/123456789/2406-
dc.description.abstractThe purpose of this study is to explain why the accrual accounting practices introduced to Public Entities (PEs) in Sri Lanka has been a failure. To elevate the phenomenon, the study employed institutional theory as a theoretical scope. And also, it espoused the interpretive stance, case study strategy, and theoretical thematic analysis method. The study is significant since it extends the institutional mechanism which is a part of the institutional theory into initial pressure (i.e., pull) and induced pressure (i.e., push). It concludes that the initial pressure (pull) for the reforms existed whereas the induced pressure (push) did not. Also, the second negated the first causing an overall pressure to the public entities insignificant and hence the public sector Accounting and Financial Reporting (PSAFR) Reforms reform failed in Sri Lanka. This study reassures in the PSAFR reform point of view the institutionalization of the institutions has not yet been well explained.en_US
dc.language.isoenen_US
dc.publisherresearchgate.neten_US
dc.relation.ispartofseriesInternational Journal on Governmental Financial Management;Vol 20 Issue 1 Pages 1-19-
dc.subjectPullen_US
dc.subjectPushen_US
dc.subjectPSAFR Reformen_US
dc.subjectInstitutionalizationen_US
dc.titleExtending the Institutional Theory: Public Sector Accounting and Financial Reporting Perspectives, Sri Lankaen_US
dc.typeArticleen_US
Appears in Collections:Research Papers
Research Papers - Dept of Information of Management
Research Papers - SLIIT Staff Publications

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