Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review
Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …
Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects
E Bonollo - Journal of Public Budgeting, Accounting & Financial …, 2022 - emerald.com
Purpose Since the 1980s, governments worldwide have been implementing the move from
cash to accrual accounting. Scholars initially considered the appropriateness of this …
cash to accrual accounting. Scholars initially considered the appropriateness of this …
The future of public sector accounting research. A polyphonic debate
Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective
The objective of this paper is two-fold. First, it assesses existing local accounting and
financial reporting practices in Sub-Saharan Africa (SSA), focusing on the extent to which …
financial reporting practices in Sub-Saharan Africa (SSA), focusing on the extent to which …
Behind the World Bank's ringing declarations of “social accountability”: Ghana's public financial management reform
C Alawattage, JDC Azure - Critical perspectives on accounting, 2021 - Elsevier
Accountability has become integral to many African development reforms and permeated
the World Bank's (WB) policy discourses, with “social accountability” as a major plank in its …
the World Bank's (WB) policy discourses, with “social accountability” as a major plank in its …
Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka
This study investigates the implementation of public sector accounting reforms in Egypt,
Nepal and Sri Lanka. Data for the article are derived through document analysis and semi …
Nepal and Sri Lanka. Data for the article are derived through document analysis and semi …
“Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries
T Polzer, L Gårseth-Nesbakk… - International Journal of …, 2020 - emerald.com
Purpose The purpose of this paper is to provide a global overview of the adoption status of
International Public Sector Accounting Standards (IPSASs) in the different contexts of …
International Public Sector Accounting Standards (IPSASs) in the different contexts of …
Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania
Investigation of the institutional and decision-usefulness factors in the implementation of accrual
accounting reforms in the public sector of Tanzania | Emerald Insight Books and journals …
accounting reforms in the public sector of Tanzania | Emerald Insight Books and journals …
Institutionalisation of the cash basis international public sector accounting standard in the central government of Bangladesh: an example of delay and resistance
Purpose The purpose of this paper is to examine public sector accounting reforms, mainly
the adoption and implementation of the Cash Basis International Public Sector Accounting …
the adoption and implementation of the Cash Basis International Public Sector Accounting …
Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research
IMPACT This article provides new insights to help policy-makers, professional associations
and standard setters in developing countries design and implement accrual accounting …
and standard setters in developing countries design and implement accrual accounting …