The Public Sector Accounting, Accountability and Auditing in Emerging Economies'
- 240 pages
- English
- PDF
- Available on iOS & Android
The Public Sector Accounting, Accountability and Auditing in Emerging Economies'
About This Book
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.
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Table of contents
- Front Cover
- The Public Sector Accounting, Accountability and Auditing in Emerging Economies
- Copyright page
- Contents
- List of Contributors
- Editorial Advisory Board
- The Public Sector Accounting, Accountability and Auditing in Emerging Economies: Insights, Gaps and Some New Ways Forward
- The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka
- Exploring Public Sector Accounting Reforms in an Emerging Economy: A Case of Sri Lanka
- Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) â Th...
- Accounting Practices in Tanzanian Local Government Authorities: Towards a Grounded Theory of Manipulating Legitimacy
- Factors Influencing the Use of Accounting Information in Tanzanian Local Government Authorities (LGAs): An Institutional Th...
- Public Sector External Auditing in Tanzania: A Theory of Managing Colonising Tendencies
- About the Authors
- About the Editors