... sector accounting Pacific contexts Talanoa Artington Davy Fund at the University of Cambridge Funding: The authors gratefully acknowledge the Artington Davy Fund at the University of Cambridge for providing financial support for the fieldwork underpinning this research. Public...

... and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence. Performance auditing Public sector accounting Organisational resilience Space accounting NASA Recent international events, such as geopolitical conflicts, economic downturns, terrorist...

... overlooked. Public sector accounting Colonisation Habermas Accountingisation Welfare market Over the past couple of decades, the public sector has become subject to reforms aimed at advancing an economic agenda. These reforms, collectively known as the New Public Management (NPM) movement...

... to the public sector accounting literature by exploring the complexity of performance indicator construction at the urban level. It further recognises performance measurement in cities as a dynamic and flexible process, in which the interconnected actions and involvement of multiple actants shape...

... Whistleblowing Public interest Publicness Public value Public values Public sector accounting Politics Corruption Fraud Dewey For Dewey, it is therefore always a good to be discovered by a public motivated to secure its shared interests as a democratic community, a commitment that ensures...

...Sara C. Closs-Davies; Koen P.R. Bartels; Doris M. Merkl-Davies Purpose The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax...

...Hans-Jürgen Bruns; Mark Christensen; Alan Pilkington Purpose The article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its multi-disciplinarity. Design/methodology/approach The study primarily...

... was defined, and how the Korean Association for Government Accounting was formed and represented as a group with public sector accounting expertise. The research context was the implementation of accrual accounting in South Korea between 1997/1998, when the Asian financial crisis broke out, and 2006/2007...

...Ileana Steccolini Purpose The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context. Design/methodology/approach The paper first discusses the relationship between NPM and public sector...

... and, therefore, out-dated (for an overview of such criticisms refer, for example, to Sabatier, 2007). Agenda setting Public sector accounting Discursive institutionalism Discursive policy entrepreneur GAAP/GFS harmonisation Policy entrepreneur Researchers of accounting agenda setting processes...

.... In addition, this study also provides an understanding of public sector reform in the context of a diverse and unsettled nation which has been long subject to colonial, top-led, and military leadership. The findings demonstrate complexities and unintended outcomes that can emerge in public sector accounting...

...Ringa Raudla; Kaide Tammel Purpose – The purpose of this paper is twofold. First, it aims to contribute to the theoretical discussion on shared service centres (SSCs) for public sector accounting by putting forth a novel typology of different SSCs and their creation modes, and outlining...

... the practice theory of Pierre Bourdieu to theorise the motivation and practices of environmental reporting. © Emerald Group Publishing Limited 2013 Environmental reporting Public sector Legitimacy Field Capital Habitus Public sector accounting Financial reporting Australia...

... and Guthrie, 2007). Echoing concern raised by Broadbent and Guthrie (2007) about public sector accounting research more generally, a continuing emphasis on commentary/normative publications could place the relevance and contribution of academic work to PPP policy and practice at risk. Another remarkable...

... on China. However, they are marginally related to linguistic barriers. First, the literature on public sector accounting is limited, and very superficial: few references to practical contexts and issues; papers rarely deal with numbers and precise figures. Maybe part of this is related to cultural...

... development and distension. Brian West can be contacted at: b.west@ballarat.edu.au © Emerald Group Publishing Limited 2010 Public sector accounting Australia University libraries Accounting Financial reporting Since the mid‐1980s, accounting and government policy‐makers in the UK...

... of inequality.” In addition, only nine of the 395 immigrants died after 1970 and all immigrants had completed their professional careers by the early 1960s. Immigrants Social status Professional services Public sector accounting Social class United States of America This study examines aspects...

... and their disestablishment. We pay particular attention to the establishment of the Victorian committee (VCPA) because it predated the JCPA. Public sector accounting Australia Regulation Modern history We found evidence that the JCPA had been copied from the VCPA and that the VCPA had been copied from...

...Lee Parker; James Guthrie; Markus Milne; Jane Broadbent; James Guthrie Purpose The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved...

...Sheila Ellwood; Susan Newberry Purpose The purpose of this paper is to examine the role of public sector accounting in implementing neoliberal reforms. Design/methodology/approach The proposition that the adoption and development of accrual accounting in the public sector is a technical...