This paper studies a significant accounting innovation in the governmental accounting. This innovation is Resource Accounting and Budgeting (RAB) in accrual basis. It is investigated through the standpoint of Rogers diffusion theory. Applying of this system is described in the 6-stages: Prior conditions, Knowledge, Persuasion, Decision, Implementation and Confirmation. In some countries, such as England, Scotland and Northern Ireland has implemented such a system but it was problematic. One of the problems related to the MPs knowledge of the use of financial information.
Malakian,E. and Vahdani,M. (2015). Innovation in Governmental Accounting and Diffusion Theory. Accounting and Auditing Studies, 4(15), 4-15. doi: 10.22034/iaas.2015.103447
MLA
Malakian,E. , and Vahdani,M. . "Innovation in Governmental Accounting and Diffusion Theory", Accounting and Auditing Studies, 4, 15, 2015, 4-15. doi: 10.22034/iaas.2015.103447
HARVARD
Malakian E., Vahdani M. (2015). 'Innovation in Governmental Accounting and Diffusion Theory', Accounting and Auditing Studies, 4(15), pp. 4-15. doi: 10.22034/iaas.2015.103447
CHICAGO
E. Malakian and M. Vahdani, "Innovation in Governmental Accounting and Diffusion Theory," Accounting and Auditing Studies, 4 15 (2015): 4-15, doi: 10.22034/iaas.2015.103447
VANCOUVER
Malakian E., Vahdani M. Innovation in Governmental Accounting and Diffusion Theory. Accounting and Auditing Studies, 2015; 4(15): 4-15. doi: 10.22034/iaas.2015.103447
