...Carolyn J. Cordery; Tarek Rana Purpose This study asks which Performance Audit (PA) practices Supreme Audit Institutions (SAIs) prioritize to address cybersecurity risks and how these contribute to public sector cyber-resilience. Design/methodology/approach Drawing on semi-structured...

... as temporally emergent rather than a consequence of enduring causes. Design/methodology/approach We conducted 29 semi-structured interviews (27 with Chief Audit Executives in Swedish public sector agencies and 2 with senior internal auditors representing the IIA Sweden) and utilised NVivo to analyse...

.... Findings In a global context of democratic backsliding, rising autocratisation, increasing erosion of public services and human rights, there is growing interest in how citizens and other actors hold public sector entities accountable, often empowered by technological advancements. This requires expanding...

...Thusitha Dissanayake; Steven Dellaportas Purpose This study examines accounting reform in the Sri Lankan public sector using an actor–network perspective. The study is particularly concerned with the role of the Institute of Chartered Accountants Sri Lanka (ICASL) in building networks...

...Habib Mahama; Tarek Rana; Timothy Marjoribanks; Mohamed Z. Elbashir Purpose Government reforms have seen shifts from rules-based to principles-based risk regulatory governance. This paper examines the effects of principles-based risk regulatory reforms on public sector risk management (RM...

... 11 04 2022 12 04 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Performance funding Unintended consequences Dysfunctionality Incentives Intentions and actions Public sector Performance measurement has become widespread...

... Public sector Accreditation systems Organisational dualities © Geraldine Robbins, Breda Sweeney and Miguel Vega 2021 Geraldine Robbins, Breda Sweeney and Miguel Vega Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence...

...Brianna O'Regan; Robyn King; David Smith Purpose The paper's purpose is to consider the challenges, a public sector organization faces combining both transparency and “intelligent” forms of accountability (cf. Roberts, 2009). Design/methodology/approach The authors conducted a case study...

... be prepared to adapt to changes in the political aspirations or substantive challenges in the surrounding environments (e.g. Moore, 1995 ; Poister, 2010 ; Bracci et al., 2015). Strategic management Management control practices Public value Strategic triangle Public sector Case study...

... Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Accounting innovation Diffusion theory Public sector Sri Lanka Introducing accrual accounting as part of public sector financial reforms is the spearhead of New Public Financial Management (NPFM...

... pertains to the existence of external structures that are independent of agents' cognition. Accountability Public sector Strong structuration theory Position-practice This study employs a revised version of structuration theory (ST), referred to as strong structuration theory (SST...

... such as those contained in the UK Modern Slavery Act 2015 will compete with one another, and in doing so, improve compliance. The authors seek to understand whether this is the case. Design/methodology/approach This study is set in the UK public sector. The authors conduct interviews with over 25% of UK...

... © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Online accountability Public sector Private sector Nonprofit sector Comparative analysis Organizational accountability has become an important topic of discussion for a scholarly community...

...Mark Christensen; Dorothea Greiling; Johan Christiaens Purpose The purpose of this paper is to encourage research implicating public sector accounting practitioners. It overviews articles in the AAAJ Forum arising from the Comparative International Governmental Accounting Research (CIGAR...

...,” and shows that it is a fluid object with significant discretion in the determination of practice. Adriana Bruno can be contacted at: abruno@unisa.it © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Public sector Accrual accounting Fabrication...

...Kenneth Weir Purpose The purpose of this paper is to explore the state of extinction accounting, and the motivations for its use in the UK public sector. Prior studies are mostly concerned with corporate attempts to account for species, despite studies in related areas calling for examinations...

...). Legitimation Public sector Accounting change Change can be imposed, but if it is not seen as legitimate (or having substantive justification) in the context in which it is applied, it is likely to be resisted. Previous literature, both in accounting and the public sector, has mainly looked...

...Belete Jember Bobe; Dessalegn Getie Mihret; Degefe Duressa Obo Purpose The purpose of this paper is to examine adoption of the balanced scorecard (BSC) by a large public-sector health organisation in an African country, Ethiopia as part of a programme to implement a unified sector-wide strategic...

... make sense of the notion of “internal audit quality” (IAQ). Design/methodology/approach – This study is predicated on the meta-analysis of extant literature on IAQ, 56 interviews with internal auditors and AC members of public or para-public sector organizations in Canada, and archival documents...

... and puts forward some potentially fruitful avenues for future research. Ileana Steccolini can be contacted at: ileana.steccolini@sdabocconi.it © Emerald Group Publishing Limited 2016 Literature review Accounting Public sector Public budgeting Budgeting plays a central role...