Research Papers - Dept of Information of Management

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Subject: search.filters.subject.Mimetic Practices

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    The development of public sector accounting and financial reporting in Sri Lanka
    (researchgate.net, 2015) Nagendrakumar, N; Fonseka, M; Dissanayake, K
    Accrual accounting practices in private sector and cash accounting practices in public sector are unconsciously institutionalized. However, in the recent past the Association of Public Finance Accountants of Sri Lanka, which became the public sector wing of the Institute of Chartered Accountants of Sri Lanka in 2012, has initiated accrual accounting practices to the public sector in the country. Authors, adopting Institutional Theory as theoretical lens and using semistructured interviews, attempt to explain the recent developments in Public Sector Accounting and Financial Reporting Practices in Sri Lanka. The study finds that mimetic practices played a dominant role and the normative and coercive practices seemed poor in making the accrual accounting practices a success in the public entities and further the study concludes that the Public Sector Accrual Accounting Practices are still open to debate and research.