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The Public Sector Accounting, Accountability and Auditing in Emerging Economies’

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’
Author:
Publisher: Emerald Group Publishing
Total Pages: 240
Release: 2015-10-16
Genre: Business & Economics
ISBN: 1784416614

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Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.


Public Sector Accounting, Accountability and Governance

Public Sector Accounting, Accountability and Governance
Author: Robyn Pilcher
Publisher: Routledge
Total Pages: 164
Release: 2018-07-17
Genre: Business & Economics
ISBN: 1351349171

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Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.


Research in Accounting in Emerging Economies

Research in Accounting in Emerging Economies
Author: Shahzad Uddin
Publisher: Emerald Group Publishing
Total Pages: 310
Release: 2010-12-02
Genre: Business & Economics
ISBN: 0857244515

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Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.


Public Sector Reform and Performance Management in Emerging Economies

Public Sector Reform and Performance Management in Emerging Economies
Author: Zahirul Hoque
Publisher: Routledge
Total Pages: 401
Release: 2021-05-23
Genre: Business & Economics
ISBN: 1000383121

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In the recent decade, governments worldwide are increasingly focusing on being community-centric and outcomes-based. Consequently, they are starting to move towards outcomes-based approaches to public financial management systems. An outcomes-based approach allows government service agencies and specific program areas to organize and communicate priorities to achieve what matters and makes a difference rather than just going through the motions. Empirical evidence on how government agencies in emerging economies go about this contemporary approach and issues affecting these practices is limited. This edited collection of chapters is aimed at covering public sector reform and performance management in emerging economies with special reference to outcomes-based approaches in practice in government services. Practices from developed economies contained in the first book on the topic have been published by Routledge in February 2021. The insights offered on the topic are written by renowned scholars who have identified important issues pertinent to those interested in public sector governance, accounting, accountability, and performance management effectiveness in emerging economies. The book will be highly accessible to researchers, academics, and students in the fields of accounting, public administration, development studies, and other non-accounting audiences alike.


Handbook of Accounting, Accountability and Governance

Handbook of Accounting, Accountability and Governance
Author: Garry D. Carnegie
Publisher: Edward Elgar Publishing
Total Pages: 525
Release: 2023-10-12
Genre: Business & Economics
ISBN: 1800886543

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This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.


Contemporary Issues in Public Sector Accounting and Auditing

Contemporary Issues in Public Sector Accounting and Auditing
Author: Simon Grima
Publisher: Emerald Group Publishing
Total Pages: 364
Release: 2021-01-18
Genre: Business & Economics
ISBN: 1839095083

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Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.


Accountability and Transparency in the Public Sector

Accountability and Transparency in the Public Sector
Author: Mr.M. Cangiano
Publisher: International Monetary Fund
Total Pages: 30
Release: 1996-11-01
Genre: Business & Economics
ISBN: 1451854447

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This paper describes the reforms introduced in the New Zealand public sector since the mid-1980s. The reforms included corporatization and privatization of most state-owned enterprises, the shift from a cash-basis to an accrual-basis accounting system and the compilation of a balance sheet for the central government and its entities, performance-based arrangements for the delivery of core government outputs; and institutional changes in expenditure control mechanisms. The paper also summarizes the impact of the reforms on government revenue and spending patterns, and discusses lessons learned from New Zealand’s experience.


Global Perspectives on Risk Management and Accounting in the Public Sector

Global Perspectives on Risk Management and Accounting in the Public Sector
Author: Ferreira, Augusta da Conceição Santos
Publisher: IGI Global
Total Pages: 510
Release: 2016-01-18
Genre: Business & Economics
ISBN: 1466698047

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The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.


Handbook of Research on Modernization and Accountability in Public Sector Management

Handbook of Research on Modernization and Accountability in Public Sector Management
Author: Azevedo, Graça Maria do Carmo
Publisher: IGI Global
Total Pages: 539
Release: 2018-03-02
Genre: Political Science
ISBN: 1522537325

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The effects of recent economic and financial crises have reached an international scale. A number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. The Handbook of Research on Modernization and Accountability in Public Sector Management is an essential scholarly publication that focuses on responsibility within public sector institutions and the importance of these institutions being ethical, transparent, and rigorous. Featuring coverage on a broad range of topics, such as corporate social responsibility, e-government, and financial accountability, this publication is geared toward regulatory authorities, researchers, managers, and professionals working in the public domain.


Public Sector Reform and Performance Management in Developed Economies

Public Sector Reform and Performance Management in Developed Economies
Author: Zahirul Hoque
Publisher: Routledge
Total Pages: 330
Release: 2021-02-22
Genre: Business & Economics
ISBN: 1000349020

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Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited. Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America. It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.