The Presentation model for diffusion of accounting innovations in the public sector

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MEHRANI S.; Abdzadeh Kanafi A.

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Journal Paper

Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2019 | Volume:5 | Issue:2 (10) Page(s): 9-24

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Information Journal Paper

Title

The Presentation model for diffusion of accounting innovations in the public sector

Author(s)

MEHRANI S. | Abdzadeh Kanafi A. | Issue Writer Certificate

Keywords

Grounded Theory

Innovation diffusion model

Public Sector Accounting

Abstract

given the benefits of accounting innovations for the private sector, this question was raised for the public sector, why this part does not benefit from such innovations. But in practice, environmental characteristics and other internal and external factors influenced the diffusion of accounting innovations in the public sector. Research method In this research, using qualitative research method and Grounded Theory approach, we seek to identify factors influencing the diffusion of accounting innovations in the Iran public sector. To achieve this goal, the factors influencing the diffusion of accounting innovations in the public sector were questioned through unstructured interviews with experts in the field of Public Sector Accounting. Paper findings Then, using the results obtained from open coding, Axial coding and selective coding, an integrated model that outlines the factors affecting the diffusion of accounting innovations in the public sector was designed.

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APA: Copy

MEHRANI, S., & Abdzadeh Kanafi, A.. (2019). The Presentation model for diffusion of accounting innovations in the public sector. JOURNAL OF GOVERNMENTAL ACCOUNTING, 5(2 (10)), 9-24. SID. https://sid.ir/paper/394271/en

Vancouver: Copy

MEHRANI S., Abdzadeh Kanafi A.. The Presentation model for diffusion of accounting innovations in the public sector. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2019;5(2 (10)):9-24. Available from: https://sid.ir/paper/394271/en

IEEE: Copy

S. MEHRANI, and A. Abdzadeh Kanafi, “The Presentation model for diffusion of accounting innovations in the public sector,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 5, no. 2 (10), pp. 9–24, 2019, [Online]. Available: https://sid.ir/paper/394271/en

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