A Theoretical Analysis Framework on Governmental Accounting Reform

摘要：

The existing papers on governmental accounting reform are always based on the condition of a certain country.However,the so cial,political,economical and legal circumstances in different countries are totally different.So the conclusions of existing papers which are just based on certain countrys reforms are less valuable than they seem to be.To improve the practical value of academic research,internal driving factors on technique,external stakeholders incentives and institutional factors should be taken into consideration in an applicable theoretical analysis framework.

关键词： Governmental accounting reform Theoretical analysisframework Incentive of stakeholders Institutional factors

作者: Zhang Qi

作者单位: School of Accounting,Zhongnan University of Economics and Laws

会议类型: 国际会议

会议名称: 2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 399-410

在线出版日期: 2008-10-31（万方平台首次上网日期，不代表论文的发表时间）