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Contemporary public sector accounting research – an international comparison of journal papers

Goddard, Andrew (2010) Contemporary public sector accounting research – an international comparison of journal papers British Accounting Review (doi:10.1016/

Record type: Article


This paper provides a broad review of the public sector accounting research in recent years, including that undertaken in the US. An analysis of this research reveals a methodological distinction between research undertaken in the US (using predominately functionalist methodologies, accompanied by positivistic quantitative research methods) and that undertaken in the rest of the world (using interpretive and radical/alternative methodologies, with qualitative research methods). The nature, causes and consequences of this distinction are discussed. The paper concludes with an exhortation for PSAR researchers to explore multiparadigmatic methodologies in future research.

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Accepted/In Press date: 6 March 2010
Keywords: public sector, literature review, methodology


Local EPrints ID: 152223
ISSN: 0890-8389
PURE UUID: 97e762e9-f642-419d-add1-f774ccbf1df3

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Date deposited: 13 May 2010 14:50
Last modified: 18 Jul 2017 12:54

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