New development: A liberal intergovernmentalist theory for public sector accounting research
Year: 2026
Type: article
Abstract: IMPACTThis article introduces a new theoretical lens grounded in liberal intergovernmentalism (LI) to explain public sector accounting (PSA) reforms and standard-setting outcomes in multi-level governance systems. It provides an actor-centred explanation for the extent to which PSA reforms achieve deeper integration into wider governance systems. This perspective enables scholars and practitioners to better understand why and under what conditions PSA reforms lead to deeper integration and practice convergence across jurisdictions or entities, or instead result in fragmented and weakly harmonized outcomes.
Source: Public Money & Management
Author: Pascal Horni
Language: English
Subfield: Public Administration
Field: Social Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7225427147