Kooperativer Bibliotheksverbund

UID:

Format: 1 online resource (x, 228 p.)

ISBN: 9781784416614 (electronic bk.) :

Series Statement: Research in accounting in emerging economies, v. 15

Content: 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.

Note: 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.

Additional Edition: ISBN 9781784416621

Language: English

URL: https://www.emerald.com/insight/publication/doi/10.1108/S1479-3563201515

URL: Volltext  (URL des Erstveröffentlichers)

UID:

Format: 1 Online-Ressource (x, 228 Seiten)

Edition: First edition

ISBN: 9781784416614

Series Statement: Research in accounting in emerging economies volume 15

Content: 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.

Additional Edition: ISBN 9781784416621

Additional Edition: Erscheint auch als Druck-Ausgabe ISBN 9781784416621

Language: English

DOI: 10.1108/S1479-3563201515

URL: lizenzpflichtig

URL: lizenzpflichtig

UID:

Format: 1 Online-Ressource

Edition: First edition

Edition: Online-Ausg.

Series Statement: Research in accounting in emerging economies volume 15

Note: Description based upon print version of record , Cover; Title; Copyright; Contents; List of Contributors; Editorial Advisory Board; The Public Sector Accounting, Accountability and Auditing in Emerging Economies: Insights, Gaps and Some New Ways Forward; Abstract; Introduction; Insights and Contributions by Special Issue Papers; Gaps and Some New Ways Forward; References; The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka; Abstract; Introduction; Public Sector Accounting in LDCs; Sri Lankan Public Sector Reforms from the NPFM Perspective; Political and Economic Policy Changes with Globalisation in Sri Lanka , Why NPFM Was Introduced in Sri Lanka?Change Management Framework; Involvement of International Financial Agencies; The World Bank; The Asian Development Bank; International Monetary Fund; Theoretical Framework; The Research Method; Analysis and Discussion; The Regulations and Institutional Arrangement of the Public Sector Accounting; The Reasons for Public Sector Accounting Standards; The Role of ICASL in the Public Sector Accounting; The Role of the AG in the Public Sector Accounting; The Role of International Financial Agencies in Public Sector Accounting; Summary and Conclusions; Notes , AcknowledgementsReferences; Exploring Public Sector Accounting Reforms in an Emerging Economy: A Case of Sri Lanka; Abstract; Introduction; Research Methodology; Theoretical Background; Public Sector Accounting Reforms in Sri Lanka during the Pre-Colonial Period; Public Sector Accounting Reforms in Sri Lanka during the Colonial and Post-Colonial Periods; Public Sector Accounting Reforms in Sri Lanka during the Recent Period; Findings and Analysis; Summary and Conclusion; List of Abbreviations; References , Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) - The Case of the Nepali Central GovernmentAbstract; Introduction; Rogers' Diffusion Trajectory: A Theoretical Framework; Research Methodology; Adoption of the Cash Basis IPSAS in Nepal: Empirical Evidence; Prior Conditions for the Cash Basis IPSAS; Knowledge of the Cash Basis IPSAS; Persuasion for the Adoption of the Cash Basis IPSAS; Decision, Implementation and Confirmation of the Cash Basis IPSAS; Discussion; Conclusion; References , Accounting Practices in Tanzanian Local Government Authorities: Towards a Grounded Theory of Manipulating LegitimacyAbstract; Introduction; Prior Research in Local Government; Research Methodology; Overview of the Tanzanian LGAs; Case Studies; Data Collection Methods; Data Analysis; A Grounded Theory: Accounting and Manipulating Legitimacy in LGAs; Manipulating Legitimacy in the Tanzanian LGAs - The Central Phenomenon; Strategies for Manipulating Legitimacy; Building the Organisational Image; Managing the Organisational Performance; Conditions of Manipulating Legitimacy , Consequences of Manipulating Legitimacy

Additional Edition: ISBN 1784416614

Additional Edition: ISBN 9781784416621

Additional Edition: ISBN 9781784416614

Additional Edition: Print version The Public Sector Accounting, Accountability and Auditing in Emerging Economies

Language: English

URL: Volltext  (lizenzpflichtig)

URL: Volltext

UID:

Format: 1 online resource (239 p.)

Edition: First edition.

ISBN: 1-78441-661-4

Series Statement: Research in accounting in emerging economies, v. 15

Content: 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.

Note: Description based upon print version of record. , 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.

Additional Edition: ISBN 1-78441-662-2

Language: English