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The Public Sector Accounting, Accountability and Auditing in Emerging Economies’

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’

Kelum Jayasinghe|Nirmala Nath|Radiah Othman
Emerald
Emerald

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Hardback
9781784416621
16 October 2015
$157.99
eBook (PDF)
9781784416614
16 October 2015
$157.99

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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.

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) – The Case of the Nepali Central Government. 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 Theory Approach. Public Sector External Auditing in Tanzania: A Theory of Managing Colonising Tendencies. About the Authors. About the Editors. Copyright page. Editorial Advisory Board. 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. List of Contributors.

    Editors Jayasinghe, Nath, and Othman present students, academics, researchers, and professionals working in a wide variety of contexts with a collection of academic papers and scholarly articles focused on contemporary developments in accounting and accountability in the public sectors of emerging economies. The seven contributions that make up the main body of the text are devoted to public sector accounting, accountability, and auditing in emerging economies; the new public financial management and accrual accounting in Sri Lanka; accounting practices in Tanzanian local government authorities, and a wide variety of other related subjects. Kelum Jayasinghe is a faculty member of the University of Essex in the UK. Nirmala D. Nath and Radiah Othman are both faculty members of Massey University, New Zealand.

    - Annotation ©2016