Abstract
ABSTRACT This study utilizes the unique opportunity provided by a mandated change from cash-based to accrual-based reporting in local governments to explore the role of contextual, organizational and individual change-process-related factors in predicting different change outcomes. Based on two surveys conducted in 2019 and 2021, it investigates how information quality, interactional justice, organizational change readiness resources, and change-related perceived behavioural control affect three different change outcomes: implementation performance, enhanced reporting quality, and improved decision making. By offering a nuanced understanding of the mechanisms driving mandated change outcomes, the study provides key insights for policymakers and practitioners initiating or embarking on mandatory reforms.
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