The public sector accounting, accountability and auditing in emerging economies:
This volume aims to contribute to the substance of this debate by looking at how the NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, economic, social and political factors....
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Bingley, U.K.
Emerald
2015
|
| Schriftenreihe: | Research in accounting in emerging economies
v. 15 |
| Schlagworte: | |
| Online-Zugang: | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-473 DE-19 DE-355 DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 Volltext |
| Zusammenfassung: | This volume aims to contribute to the substance of this debate by looking at how the NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, economic, social and political factors. The NPM-led furore, based on the assumption of a leaner public sector, has hit the emerging economies; the outcomes of this in emerging economies have not yet been either researched or hugely publicised. In accounting, studies that relate and appreciate the history and its ideological significance are under-emphasized; henceforth this issue bridges the gap and focuses on studies that historically examine the development of accounting, accountability and auditing in the emerging economies, pre-and post NPM. |
| Beschreibung: | 1 Online-Ressource (x, 228 Seiten) |
| ISBN: | 9781784416614 |
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| spelling | The public sector accounting, accountability and auditing in emerging economies edited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman Bingley, U.K. Emerald 2015 1 Online-Ressource (x, 228 Seiten) c rdamedia cr rdacarrier Research in accounting in emerging economies v. 15 The public sector accounting, accountability and auditing in emerging economies : insights, gaps and some new ways forward / Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman -- The new public financial management (NPFM) and accrual accounting in Sri Lanka / P.W. Senarath Yapa, Sarath Ukwatte -- Exploring public sector accounting reforms in an emerging economy : a case of Sri Lanka / Padmi Nagirikandalage, Ben Binsardi -- Diffusion of the cash basis international public sector accounting standard (IPSAS) in less developed countries (LDCs) : the case of the Nepali central government / Pawan Adhikari ... [et al.] -- Accounting practices in Tanzanian local government authorities : towards a grounded theory of manipulating legitimacy / Andrew Goddard, Siasa Issa Mzenzi -- Factors influencing the use of accounting information in Tanzanian local government authorities (LGAs) : an institutional theory approach / Latifa Mbelwa -- Public sector external auditing in Tanzania : a theory of managing colonising tendencies / Andrew Goddard, John Malagila This volume aims to contribute to the substance of this debate by looking at how the NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, economic, social and political factors. The NPM-led furore, based on the assumption of a leaner public sector, has hit the emerging economies; the outcomes of this in emerging economies have not yet been either researched or hugely publicised. In accounting, studies that relate and appreciate the history and its ideological significance are under-emphasized; henceforth this issue bridges the gap and focuses on studies that historically examine the development of accounting, accountability and auditing in the emerging economies, pre-and post NPM. Accounting Business & Economics Accounting Public finance accounting Economic development Finance, Public Accounting Public administration Jayasinghe, Kelum Sonstige oth Nath, Nirmala Sonstige oth Othman, Radiah Sonstige oth https://www.emerald.com/insight/publication/doi/10.1108/S1479-3563201515 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | The public sector accounting, accountability and auditing in emerging economies The public sector accounting, accountability and auditing in emerging economies : insights, gaps and some new ways forward / Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman -- The new public financial management (NPFM) and accrual accounting in Sri Lanka / P.W. Senarath Yapa, Sarath Ukwatte -- Exploring public sector accounting reforms in an emerging economy : a case of Sri Lanka / Padmi Nagirikandalage, Ben Binsardi -- Diffusion of the cash basis international public sector accounting standard (IPSAS) in less developed countries (LDCs) : the case of the Nepali central government / Pawan Adhikari ... [et al.] -- Accounting practices in Tanzanian local government authorities : towards a grounded theory of manipulating legitimacy / Andrew Goddard, Siasa Issa Mzenzi -- Factors influencing the use of accounting information in Tanzanian local government authorities (LGAs) : an institutional theory approach / Latifa Mbelwa -- Public sector external auditing in Tanzania : a theory of managing colonising tendencies / Andrew Goddard, John Malagila Accounting Business & Economics Accounting Public finance accounting Economic development Finance, Public Accounting Public administration |
| title | The public sector accounting, accountability and auditing in emerging economies |
| title_auth | The public sector accounting, accountability and auditing in emerging economies |
| title_exact_search | The public sector accounting, accountability and auditing in emerging economies |
| title_exact_search_txtP | The public sector accounting, accountability and auditing in emerging economies |
| title_full | The public sector accounting, accountability and auditing in emerging economies edited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman |
| title_fullStr | The public sector accounting, accountability and auditing in emerging economies edited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman |
| title_full_unstemmed | The public sector accounting, accountability and auditing in emerging economies edited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman |
| title_short | The public sector accounting, accountability and auditing in emerging economies |
| title_sort | the public sector accounting accountability and auditing in emerging economies |
| topic | Accounting Business & Economics Accounting Public finance accounting Economic development Finance, Public Accounting Public administration |
| topic_facet | Accounting Business & Economics Public finance accounting Economic development Finance, Public Accounting Public administration |
| url | https://www.emerald.com/insight/publication/doi/10.1108/S1479-3563201515 |
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