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The public sector accounting, accoun...

Jayasinghe, Kelum.

The public sector accounting, accountability and auditing in emerging economies

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The public sector accounting, accountability and auditing in emerging economiesedited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman.
其他作者:	Jayasinghe, Kelum.
出版者:	Bingley, U.K. :Emerald Group Publishing,2015.
面頁冊數:	1 online resource (x, 228 p.)
標題:	Finance, PublicAccounting.
電子資源:	http://www.emeraldinsight.com/1479-3563/15
ISBN:	9781784416614 (electronic bk.)

The public sector accounting, accountability and auditing in emerging economies
The public sector accounting, accountability and auditing in emerging economies[electronic resource] /edited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman. - 1st ed. - Bingley, U.K. :Emerald Group Publishing,2015. - 1 online resource (x, 228 p.) - Research in accounting in emerging economies,v. 151479-3563 ;. - Research in accounting in emerging economies ;v. 8..

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.

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.

ISBN: 9781784416614 (electronic bk.)Subjects--Topical Terms:

365007
Finance, Public
--Accounting.

LC Class. No.: HJ9733 / .P83 2015

Dewey Class. No.: 657.835

The public sector accounting, accountability and auditing in emerging economies
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