This paper has two main objectives. Firstly, it reviews relevant literature on the experiences
of different levels of governments worldwide in adopting public sector accrual accounting …

Purpose Since the 1980s, governments worldwide have been implementing the move from
cash to accrual accounting. Scholars initially considered the appropriateness of this …

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 …

Drawing on extended new institutional theory, this paper has striven to make heard the
voices of accountants, budget officers, and policy makers involved in implementing public …

Purpose The purpose of this paper is to facilitate a deeper understanding of the uses and
users of performance measurement (PM) in the university context. Design/methodology …

Purpose This paper analyses participatory budgeting (PB) in two Indonesian indigenous
communities, illustrating how the World Bank sponsored neo-liberal model of “technical …

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 …

This paper describes and analyses the challenges encountered in attempting to reform
public sector accounting in Indonesia, the main objective of which is to combat corruption …

This paper examines whether public sector reforms in a developing country is consistent
with the principles of new public management (NPM). It examines whether Indonesian …

Purpose–Drawing from an interest in the changing Indonesian political and regulatory
history, the purpose of this paper is to provide an understanding of the role that accounting …