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:
| Weitere Verfasser: | , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley :
Emerald,
2015.
|
| Ausgabe: | First edition. |
| Schriftenreihe: | Research in accounting in emerging economies ;
volume 15. |
| Schlagworte: | |
| Online-Zugang: | 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 resource |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9781784416614 1784416614 |
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| 250 | |a First edition. | ||
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| 505 | 0 | |a 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 [and others] -- 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. | |
| 520 | |a 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. | ||
| 504 | |a Includes bibliographical references. | ||
| 650 | 0 | |a Finance, Public |x Accounting. |0 http://id.loc.gov/authorities/subjects/sh85048271 | |
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| 650 | 7 | |a Economic development |2 fast | |
| 650 | 7 | |a Finance, Public |x Accounting |2 fast | |
| 650 | 7 | |a Public administration |2 fast | |
| 700 | 1 | |a Jayasinghe, Kelum |c (Professor of accounting), |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJB4gHBgW9kmBhwPYfRtKd |0 http://id.loc.gov/authorities/names/no2020097244 | |
| 700 | 1 | |a Nath, Nirmala, |e editor. | |
| 700 | 1 | |a Othman, Radiah, |e editor. | |
| 758 | |i has work: |a The public sector accounting, accountability and auditing in emerging economies (Text) |1 https://id.oclc.org/worldcat/entity/E39PCFVJjgrV4HFjvMggBC8Y8y |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
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| adam_text | |
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| contents | 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 [and others] -- 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. |
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| dewey-ones | 352 - General considerations of public administration |
| dewey-raw | 352.4/3 |
| dewey-search | 352.4/3 |
| dewey-sort | 3352.4 13 |
| dewey-tens | 350 - Public administration and military science |
| edition | First edition. |
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| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:26:52Z |
| institution | BVB |
| isbn | 9781784416614 1784416614 |
| language | English |
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| series | Research in accounting in emerging economies ; |
| series2 | Research in accounting in emerging economies ; |
| spelling | The public sector accounting, accountability and auditing in emerging economies / edited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman. First edition. Bingley : Emerald, 2015. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Research in accounting in emerging economies ; volume 15 Online resource; title from PDF title page (EBSCO, viewed November 6, 2015). 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 [and others] -- 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. Includes bibliographical references. Finance, Public Accounting. http://id.loc.gov/authorities/subjects/sh85048271 Public administration. http://id.loc.gov/authorities/subjects/sh85108611 Economic development. http://id.loc.gov/authorities/subjects/sh85040804 Finances publiques Comptabilité. Administration publique (Science) Développement économique. economic development. aat Accounting. bicssc Public finance accounting. bicssc POLITICAL SCIENCE Public Affairs & Administration. bisacsh Economic development fast Finance, Public Accounting fast Public administration fast Jayasinghe, Kelum (Professor of accounting), editor. https://id.oclc.org/worldcat/entity/E39PBJB4gHBgW9kmBhwPYfRtKd http://id.loc.gov/authorities/names/no2020097244 Nath, Nirmala, editor. Othman, Radiah, editor. has work: The public sector accounting, accountability and auditing in emerging economies (Text) https://id.oclc.org/worldcat/entity/E39PCFVJjgrV4HFjvMggBC8Y8y https://id.oclc.org/worldcat/ontology/hasWork 9781784416621 Research in accounting in emerging economies ; volume 15. http://id.loc.gov/authorities/names/no2010122552 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1088926 Volltext |
| spellingShingle | The public sector accounting, accountability and auditing in emerging economies / Research in accounting 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 [and others] -- 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. Finance, Public Accounting. http://id.loc.gov/authorities/subjects/sh85048271 Public administration. http://id.loc.gov/authorities/subjects/sh85108611 Economic development. http://id.loc.gov/authorities/subjects/sh85040804 Finances publiques Comptabilité. Administration publique (Science) Développement économique. economic development. aat Accounting. bicssc Public finance accounting. bicssc POLITICAL SCIENCE Public Affairs & Administration. bisacsh Economic development fast Finance, Public Accounting fast Public administration fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85048271 http://id.loc.gov/authorities/subjects/sh85108611 http://id.loc.gov/authorities/subjects/sh85040804 |
| 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_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 | public sector accounting accountability and auditing in emerging economies |
| topic | Finance, Public Accounting. http://id.loc.gov/authorities/subjects/sh85048271 Public administration. http://id.loc.gov/authorities/subjects/sh85108611 Economic development. http://id.loc.gov/authorities/subjects/sh85040804 Finances publiques Comptabilité. Administration publique (Science) Développement économique. economic development. aat Accounting. bicssc Public finance accounting. bicssc POLITICAL SCIENCE Public Affairs & Administration. bisacsh Economic development fast Finance, Public Accounting fast Public administration fast |
| topic_facet | Finance, Public Accounting. Public administration. Economic development. Finances publiques Comptabilité. Administration publique (Science) Développement économique. economic development. Accounting. Public finance accounting. POLITICAL SCIENCE Public Affairs & Administration. Economic development Finance, Public Accounting Public administration |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1088926 |
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