Intellectual heritages of post-1990 public sector accounting research: An exploration

Bruns, Hans-Jürgen, Christensen, Mark and Pilkington, Alan 2020. Intellectual heritages of post-1990 public sector accounting research: An exploration. Accounting, Auditing & Accountability Journal. Advanced online publication. https://doi.org/10.1108/AAAJ-08-2018-3644

TitleIntellectual heritages of post-1990 public sector accounting research: An exploration
TypeJournal article
AuthorsBruns, Hans-Jürgen
Christensen, Mark
Pilkington, Alan
Abstract

PURPOSE:
The article’s aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its multi-disciplinarity.

DESIGN/METHODOLOGY/APPROACH:
The study primarily employs a bibliometric analysis of research outputs invoking New Public Management (NPM). Applying a content analysis to Hood (1991), as the most cited NPM source, bibliographic methods and citation/co-citation analysis for the period 1991 to 2018 are mobilised to identify the disciplinary evolution of the NPM knowledge base from a structural and longitudinal perspective.

FINDINGS:
The analysis exhibits disciplinary branching of NPM over time and its imprints on post-1990 PSA research. Given the discourse about origins of NPM-based accounting research, there are research domains behind the obvious that indicate disciplinary fragmentations. For instance, novelty of PSA research is found in Public Value Accounting, continuity is evidenced by transcending contextual antecedents. Interestingly, these domains are loosely coupled. Exploring the role of disciplinary imprints designates prospects for post-NPM PSA research that acknowledges multi-disciplinarity and branching in order to deploy insularity as a building block for its inquiries.

RESEARCH LIMITATIONS/IMPLICATIONS:
Criteria for assessing the limitations and credibility of an explorative inquiry are used, especially on how the proposal to develop cumulative knowledge from post-1990 PSA research can be further developed.

PRACTICAL IMPLICATIONS:
A matrix suggesting a method of ordering disciplinary references enables positioning of research inquiries within PSA research.

SOCIAL IMPLICATIONS:

ORIGINALITY:
By extending common taxonomies of PSA intellectual heritages, the study proposes the ‘inquiry-heritage’ matrix as a typology that displays patterns of theorisation for positioning an inquiry within PSA disciplinary groundings.

KeywordsPublic sector accounting
New Public Management
multi-disciplinarity
bibliometric analysis
structural knowledge groups
JournalAccounting, Auditing & Accountability Journal
ISSN0951-3574
Year2020
PublisherEmerald
Accepted author manuscript
File Access Level
Open (open metadata and files)
Digital Object Identifier (DOI)https://doi.org/10.1108/AAAJ-08-2018-3644
Publication dates
Published online30 Jun 2020

Related outputs

A Taxonomy of Knowledge Spillovers for High-Tech Start-ups Development
Cuvero Calero, M., Evans, R.D., Granados, M. and Pilkington, A. 2019. A Taxonomy of Knowledge Spillovers for High-Tech Start-ups Development. 2019 IEEE Technology & Engineering Management Conference (TEMSCON). Atlanta, GA, USA 12 - 14 Jun 2019 IEEE . https://doi.org/10.1109/TEMSCON.2019.8813606

The Effects of Knowledge Spillovers and Accelerator Programmes on the Product Innovation of High-Tech Start-ups: A Multiple Case Study
Cuvero, M., Granados, M., Pilkington, A. and Evans, R.D. 2019. The Effects of Knowledge Spillovers and Accelerator Programmes on the Product Innovation of High-Tech Start-ups: A Multiple Case Study. IEEE Transactions on Engineering Management. Advanced online publication. https://doi.org/10.1109/TEM.2019.2923250

A Knowledge Spillover-based Approach to New Product Conceptualization
Cuvero, M., Evans, R.D., Granados, M. and Pilkington, A. 2018. A Knowledge Spillover-based Approach to New Product Conceptualization. IEEE Technology and Engineering Management Conference. Chicago, USA 28 Jun - 01 Jul 2018 IEEE . https://doi.org/10.1109/TEMSCON.2018.8488426

A Conceptual Framework for Servitization in Industry 4.0: Distilling Directions for Future Research
Ennis, C., Barnett, N., De Cesare, S., Lander, R. and Pilkington, A. 2018. A Conceptual Framework for Servitization in Industry 4.0: Distilling Directions for Future Research. The Advance Services Group Spring Servitization Conference 2018. Copenhagen Business School 14 - 16 May 2018 Aston University and Higher Education Academy.

Assessing the Exchange of Knowledge Between Operations Management and other Fields: Some Challenges and Opportunities
Pilkington, A. and Meredith, J. 2018. Assessing the Exchange of Knowledge Between Operations Management and other Fields: Some Challenges and Opportunities. Journal of Operations Management. 60, pp. 47-53. https://doi.org/10.1016/j.jom.2018.05.004

Bibexcel-Quick Start Guide to Bibliometrics and Citation Analysis
Pilkington, A. 2018. Bibexcel-Quick Start Guide to Bibliometrics and Citation Analysis. in: Daim, T. and Pilkington, A. (ed.) Innovation Discovery: Network Analysis Of Research And Invention Activity For Technology Management London World Scientific Publishing. pp. 585-600

Building the layers of a manufacturing taxonomy: how 3D printing is creating a new landscape of production eco-systems and competitive dynamics
Kapetaniou, C., Rieple, A., Pilkington, A., Frandsen, T. and Pisano, P. 2018. Building the layers of a manufacturing taxonomy: how 3D printing is creating a new landscape of production eco-systems and competitive dynamics. Technological Forecasting & Social Change. 128, pp. 22-35. https://doi.org/10.1016/j.techfore.2017.10.011

The Diffusion Network of Research Knowledge in Operations Management
Pilkington, A. and Meredith, J. 2018. The Diffusion Network of Research Knowledge in Operations Management. International Journal of Operations and Production Management. 38 (2), pp. 333-349. https://doi.org/10.1108/IJOPM-08-2016-0440

Building the layers of a manufacturing taxonomy: how 3D printing is creating a new landscape of production eco-systems and competitive dynamics
Rieple, A., Kapetaniou, C., Pilkington, A., Fransden, T. and Pisano, P. 2017. Building the layers of a manufacturing taxonomy: how 3D printing is creating a new landscape of production eco-systems and competitive dynamics. Academy of Management: At the Interface. Atlanta, Ga 04 - 08 Aug 2017 Academy of Management. https://doi.org/10.5465/AMBPP.2017.17598abstract

Social Network Analytics for Advanced Bibliometrics: Referring to Actor Roles of Management Journals instead of Journal Rankings
Pilkington, A., Rost, K. and Teichert, T. 2017. Social Network Analytics for Advanced Bibliometrics: Referring to Actor Roles of Management Journals instead of Journal Rankings. Scientometrics. 112 (3), pp. 1631-1657. https://doi.org/10.1007/s11192-017-2441-8

A Framework for 3d Printing
Pilkington, A., Fransden, T., Kapetaniou, C. and Rieple, A. 2017. A Framework for 3d Printing. EurOMA 2017. Edinburgh 01 - 05 Jul 2017

Production systems and supplier selection: a multi-phase process model
Pedraza-Acosta, I., Pilkington, A. and Barnes, D. 2016. Production systems and supplier selection: a multi-phase process model. Production Planning & Control: The Management of Operations. 27 (9), pp. 717-726. https://doi.org/10.1080/09537287.2016.1166278

Defining Key Inventors: A Comparison of Fuel Cell and Nanotechnology Industries
Pilkington, A., Chan, C., Lee, L. and Ramakrishna, S. 2009. Defining Key Inventors: A Comparison of Fuel Cell and Nanotechnology Industries. Technological Forecasting and Social Change. 76 (1), pp. 118-127. https://doi.org/10.1016%2Fj.techfore.2008.03.015

Divided by a Common Language? Transnational insights into epistemological and methodological approaches to strategic management research in English speaking countries
Pilkington, A. and Lawton, T. 2014. Divided by a Common Language? Transnational insights into epistemological and methodological approaches to strategic management research in English speaking countries. Long Range Planning. 47 (5), pp. 299-311. https://doi.org/10.1016/j.lrp.2013.08.001

Modelling Citation Diffusion: Innovation Management Literature
Pilkington, A. 2013. Modelling Citation Diffusion: Innovation Management Literature. International Journal of Innovation and Technology Management. 10 (1). https://doi.org/10.1142/S0219877013500041

Research in information systems: A study of diversity and inter-disciplinary discourse in the AIS basket journals between 1995 and 2011
Bernroider, E.W.N., Pilkington, A. and Córdoba, J.-R. 2013. Research in information systems: A study of diversity and inter-disciplinary discourse in the AIS basket journals between 1995 and 2011 . Journal of Information Technology. 28 (1), pp. 74-89. https://doi.org/10.1057/jit.2013.5

Outsourcing practices in automotive supply networks: an exploratory study of full service vehicle suppliers
Ciravegna, L., Romano, P. and Pilkington, A. 2013. Outsourcing practices in automotive supply networks: an exploratory study of full service vehicle suppliers. International Journal of Production Research. 51 (8), pp. 2478-2490. https://doi.org/10.1080/00207543.2012.746797

Information systems as a discipline in the making: comparing EJIS and MISQ between 1995 and 2008
Córdoba, J.-R., Pilkington, A. and Bernroider, E.W.N. 2012. Information systems as a discipline in the making: comparing EJIS and MISQ between 1995 and 2008. European Journal of Information Systems. 21 (5), pp. 479-495. https://doi.org/10.1057/ejis.2011.58

Operations Management
Pilkington, A., Patton, S., Hsuan, J. and Clegg, B. 2011. Operations Management . London McGraw-Hill.

The evolution of the intellectual structure of operations management - 1980–2006: a citation/co-citation analysis
Pilkington, A. and Meredith, J. 2009. The evolution of the intellectual structure of operations management - 1980–2006: a citation/co-citation analysis. Journal of Operations Management. 27 (3), pp. 185-202. https://doi.org/10.1016/j.jom.2008.08.001

Defining Key Inventors: A Comparison of Fuel Cell and Nanotechnology Industries
Pilkington, A., Lee, L., Chan, C. and Ramakrishna, S. 2009. Defining Key Inventors: A Comparison of Fuel Cell and Nanotechnology Industries. Technological Forecasting and Social Change. 76 (1), pp. 118-127. https://doi.org/doi:10.1016/j.techfore.2008.03.015

Research themes, concepts and relationships: A study of International Journal of Service Industry Management (1990-2005)
Pilkington, A. and Chai, K.H. 2008. Research themes, concepts and relationships: A study of International Journal of Service Industry Management (1990-2005). International Journal of Service Industry Management. 19 (1), pp. 83-110. https://doi.org/10.1108/09564230810855725

Permalink - https://westminsterresearch.westminster.ac.uk/item/qz694/intellectual-heritages-of-post-1990-public-sector-accounting-research-an-exploration


Restricted files

Accepted author manuscript

Under embargo until 21 May 2021
Share this
Tweet
Email

Usage statistics

24 total views
1 total downloads
0 views this month
0 downloads this month
These values are for the period from September 2nd 2018, when this repository was created

Export as