We examined the extent of adoption of the International Public Sector Accounting Standards
(IPSAS) in South Asia and the challenges that are decelerating this process. The moderating …

A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained
provides a concise summary of the International Public Sector Accounting Standards for …

Purpose The purpose of this paper is to review and reflect on the contributions of the Journal
of Accounting in Emerging Economies' special issue on accounting and governance in …

Purpose The purpose of this paper is to extend the New Public Financial Management
concept and the contingency model approach to an analysis of the determinants of the …

By utilizing the concepts of field, habitus, and capital inherited from Bourdieu, this study
explores publicness as a social practice. In doing this, the paper problematizes publicness …

Abstract Using Giddens (1984) structuration theory (ST), in this paper we illustrate how the
efficiency‐driven approaches adopted by a large stated‐owned public company in Latin …

This study aims to determine the extent to which the accrual basis of PTKIN has BLU status.
The object of this case study research with an interpretive paradigm is one of the best UINs …

This study focused on the influence of international public sector accounting standards
(IPSAS) on financial reporting quality of public health institution in Nigeria. The research …

Revenue leakages have become an albatross to Nigeria's fiscal sustainability. This study
explores the possibility of leveraging on the Nigerian Central Bank Digital Currency (CBDC) …

This research work examines the impact of the quality of accounting information on the
decisions of entrepreneurs in the Eastern Province of Saudi Arabia. The focus is on how the …