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 eBook
LanguageEnglish
Published Bingley, U.K. : Emerald, 2015.
SeriesResearch in accounting in emerging economies ; v. 15.
Subjects
Finance, Public > Accounting.
Public administration.
Economic development.
elektronické knihy
electronic books
Online AccessPlný text

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Table of 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 ... [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.

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