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....

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Bibliographic Details
Other Authors: Jayasinghe, Kelum., Nath, Nirmala., Othman, Radiah.
Format: Electronic
Language: English
Published: Bingley, U.K. : Emerald, 2015.
Series: Research in accounting in emerging economies ; v. 15.
Subjects:
Business & Economics > Accounting > General.
Accounting.
Public finance accounting.
Finance, Public > Accounting.
Public administration.
Economic development.
elektronické knihy
electronic books
ISBN: 9781784416614 (electronic bk.) :
Physical Description: 1 online resource (x, 228 p.)

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Table of contents

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245 0 4 |a The public sector accounting, accountability and auditing in emerging economies  |h [electronic resource] /  |c edited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman. 
260 |a Bingley, U.K. :  |b Emerald,  |c 2015. 
300 |a 1 online resource (x, 228 p.) 
490 1 |a Research in accounting in emerging economies,  |x 1479-3563 ;  |v v. 15 
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 ... [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. 
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.  
588 0 |a Print version record 
650 7 |a Business & Economics  |x Accounting  |x General.  |2 bisacsh 
650 7 |a Accounting.  |2 bicssc 
650 7 |a Public finance accounting.  |2 bicssc 
650 0 |a Finance, Public  |x Accounting. 
650 0 |a Public administration. 
650 0 |a Economic development. 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Jayasinghe, Kelum. 
700 1 |a Nath, Nirmala. 
700 1 |a Othman, Radiah. 
776 1 |z 9781784416621 
830 0 |a Research in accounting in emerging economies ;  |v v. 15. 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/S1479-3563201515  |y Full text 

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