Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review
Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …
A review of accounting research in the Asia Pacific region
In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …
Region by analysing nine of the main accounting journals within the region along five …
Corporate reporting practices in Poland and Romania–an ex-ante study to the new non-financial reporting European directive
M Dumitru, J Dyduch, RG Gușe… - Accounting in …, 2017 - Taylor & Francis
ABSTRACT The European Directive 2014/95/EU as regards disclosure of non-financial and
diversity information by certain large undertakings and groups is applicable by European …
diversity information by certain large undertakings and groups is applicable by European …
When global accounting standards meet the local context—Insights from an emerging economy
We investigate the translation and application of global accounting standards in a local
context, with Romania as our country case study. Our theoretical framework is derived from …
context, with Romania as our country case study. Our theoretical framework is derived from …
Accounting for (public) value (s): reconsidering publicness in accounting research and practice
Purpose This paper aims to highlight the importance of (public) value (s) and publicness in
accounting and accountability research. It pinpoints a range of issues that scholars need to …
accounting and accountability research. It pinpoints a range of issues that scholars need to …
Beyond the system vs. package dualism in performance management systems design: a loose coupling approach
MC Demartini, D Otley - Accounting, Organizations and Society, 2020 - Elsevier
Abstract A Performance Management System (PMS) can be conceived as either a package
or a system, with the latter generally being seen as preferable to the former. This paper tries …
or a system, with the latter generally being seen as preferable to the former. This paper tries …
Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central …
One of the major issues in the develo** world today is the alleviation of poverty and it is
acknowledged that public sector accounting has a key role to play in this through the …
acknowledged that public sector accounting has a key role to play in this through the …
The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences
Since the late 1980s, there has been a significant and progressive movement away from the
traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and …
traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and …
Multiple institutional logics and their impact on accounting in higher education: the case of a German foundation university
A Conrath-Hargreaves, S Wüstemann - Accounting, Auditing & …, 2019 - emerald.com
Purpose The purpose of this paper is to explore how an Higher Education Institution's (HEI)
choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing …
choice of undergoing a voluntary reorganisation, motivated by its own interest of increasing …
The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants' identities
SD Becker, T Jagalla, P Skærbæk - Critical Perspectives on Accounting, 2014 - Elsevier
Under the umbrella of New Public Management (NPM) and managerialism, the last three
decades have seen a widespread transformation of public sector accounting and budgeting …
decades have seen a widespread transformation of public sector accounting and budgeting …