M
Mark Christensen
Researcher at ESSEC Business School
Publications - 35
Citations - 865
Mark Christensen is an academic researcher from ESSEC Business School. The author has contributed to research in topics: Public sector & Accrual. The author has an hindex of 12, co-authored 30 publications receiving 760 citations. Previous affiliations of Mark Christensen include University of South Australia & Southern Cross University.
Papers
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Journal ArticleDOI
Framing and overflowing of public sector accountability innovations: A comparative study of reporting practices
Mark Christensen,Peter Skærbæk +1 more
TL;DR: In this article, the authors explain why public sector performance reporting that emphasises external accountability may turn out differently from the official stated aims, using a comparative case method, two different accountability innovations are examined using framing and overflowing ideas.
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Accrual accounting in the public sector: the case of the New South Wales government:
TL;DR: In this paper, the authors examine the process of accounting technologies in public sector management reforms and accrual based financial reporting has been significant amongst these technologies, and propose a methodology to deal with this issue.
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Consultancy Outputs and the Purification of Accounting Technologies
Mark Christensen,Peter Skærbæk +1 more
TL;DR: In this article, the authors provide detailed processual descriptions and characterizations of how consultancy outputs participate in the co-production of larger accounting systems in the public sector and demonstrate how consultancy companies become hired by change proponents to purify, i.e., how consultants can work to provide faith to accounting systems and to settle controversies with sceptical and resisting groups that threaten to destabilize the innovations.
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The ‘third hand’: Private sector consultants in public sector accounting change
TL;DR: In this article, the authors explored the role of large private sector consulting firms in the promotion and implementation of public sector accrual accounting, and the role and impact of the consulting firms' actions can be better understood by applying concepts of noncoercive isomorphism and the interplay between self-interest and perceived public interest.
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Using ideas to advance professions: public sector accrual accounting
Mark Christensen,Lee D. Parker +1 more
TL;DR: The authors investigates a contest of ideas that took place between public sector accrual accounting (PSAA) and Government Finance Statistics (GFS) in the Australian state of New South Wales.