The public sector accounting, accountability and auditing in emerging economies

• Άλλοι συγγραφείς: Jayasinghe, Kelum, Nath, Nirmala, Othman, Radiah
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Bingley, U.K. : Emerald, 2015.
• Σειρά: Research in accounting in emerging economies ; v. 15.
• Θέματα: Business & Economics > Accounting > General.; Accounting.; Public finance accounting.; Finance, Public > Accounting.; Public administration.; Economic development.

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....

Πίνακας περιεχομένων:

• 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.