The development and diffusion of financial reporting practices in the public sector
By: CARPENTER, Vivian L
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Contributor(s): COVALESKI, Mark A.
Material type: 
ArticlePublisher: New York : Marcel Dekker, 1995International Journal of Public Administration - IJPA 18, 8, p. 1209-1241Abstract: A prevailing economic crisis in the State of New York contributed to an erosion of previous institutional patterns, instigating a problem and political process of finding a mechanism wherein economic order could be produced. One strategic response to this economic crisis which is the focal point of this paper is the development and diffusion of financial reporting practices which guide the manner with which this state reports to its important constituencies including the citizenry, the media, and the capital markets. The main findings of this paper reflect the manner in which the relative power of organized interests and actors are mobilized through the use of rules such as financial reporting practices that establish meaning in public administration.
A prevailing economic crisis in the State of New York contributed to an erosion of previous institutional patterns, instigating a problem and political process of finding a mechanism wherein economic order could be produced. One strategic response to this economic crisis which is the focal point of this paper is the development and diffusion of financial reporting practices which guide the manner with which this state reports to its important constituencies including the citizenry, the media, and the capital markets. The main findings of this paper reflect the manner in which the relative power of organized interests and actors are mobilized through the use of rules such as financial reporting practices that establish meaning in public administration.
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