Umfang:
1 Online-Ressource
Ausgabe:
First edition
Ausgabe:
Online-Ausg.
Serie:
Research in accounting in emerging economies volume 15
Anmerkung:
Description based upon print version of record
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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
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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
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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
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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
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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
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Consequences of Manipulating Legitimacy
Weitere Ausg.:
ISBN 1784416614
Weitere Ausg.:
ISBN 9781784416621
Weitere Ausg.:
ISBN 9781784416614
Weitere Ausg.:
Print version The Public Sector Accounting, Accountability and Auditing in Emerging Economies
Sprache:
Englisch
URL:
Volltext
(lizenzpflichtig)
