Digital transformation creates opportunities and challenges for non-governmental
organisations (NGOs) and their stakeholders. In NGOs, digital transformation affects different …

Purpose This paper analyses the nature and impact of budgetary responses to the
pandemic in the context of the strengths and weaknesses of UK public sector financial …

This study aimed to examine whether government financial assistance influences the
financial performance of state-owned enterprises. Commercial state-owned enterprises in …

Purpose The purpose of this study is to provide an overview of the adoption status of
International Public Sector Accounting Standards (IPSAS) within Organisation for Economic …

This paper focuses on a neglected yet crucial feature of public investment policies in the
European Union (EU): the politics of statistical harmonization and off-balance-sheet …

IMPACT Audit as adjudication in England has narrowed and become under-resourced, with
consequent delays in the delivery of audit opinions. Local authorities, subjected to resource …

Purpose This paper aims to unravel the puzzle that the United Kingdom's high-quality
government accounting and fiscal architecture is associated with low-quality outcomes …

Focusing on the four most recent and highly publicized accounting reforms in UK central
government, and utilizing discourse analysis of official publications, together with semi …

Democracy is a contestable concept. Variants have been mobilised/appraised in critical
discourse. Concurrently, in efforts to operationalise democracy, accountability is demanded …

Peran Beyond Budgeting Entry Scan untuk Mengatasi Permasalahan Penganggaran Sektor
Publik. Penelitian ini memiliki tujuan untuk mengidentifikasi dan menelaah permasalahan …