... accounting compliant with the International Public Sector Accounting Standards (IPSAS). Design/methodology/approach An explanatory multiple case study is used to describe the structures and changes in governmental systems (accounting and budgetary) in Malta and Poland. The methodology takes a qualitative...

...Chitra Sriyani De Silva Lokuwaduge; Keshara De Silva Purpose The purpose of this paper is to extend the New Public Financial Management concept and the contingency model approach to an analysis of the determinants of the accrual-based International Public Sector Accounting Standards (IPSAS...

...Eugenio Anessi-Pessina; Josette Caruana; Mariafrancesca Sicilia; Ileana Steccolini Purpose The purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage. More specifically, the paper...

... aspects of both the accounting standards and the regulatory framework (Cohen et al., 2007). Public sector accounting Public university Accrual accounting Budgeting process © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only 16 08...

... Licensed re-use rights only Greece Financial crisis Public sector accounting Resource dependency theory Accounting reforms The Troika In periods of severe financial recession, countries face considerable difficulties in acquiring the necessary resources to operate. In these cases...

... only of emergency personnel, but that local government managers have an integral role placed upon them during and especially after the EWE. © Emerald Group Publishing Limited 2015 Resilience Local authorities Local council Extreme weather event Public sector accounting In recent...

....” The non-satisfaction of citizens’ needs, that is undoubtedly a pillar stakeholder group in the public sector, comes in contrast with the basic goal of financial reporting in the public sector as explicitly expressed in public sector accounting rhetoric. The primary goal of governmental financial...

... Local authorities Public sector accounting Small to medium‐sized enterprises Public procurement refers to the public sector's purchasing of goods and services necessary to deliver public services. It represents an essential component of public expenditure and has been object of discussion...

... and Ejersbo, 2002). Ileana Steccolini can be contacted at: ileana.steccolini@sdabocconi.it © Emerald Group Publishing Limited 2009 Local government Managers Public sector accounting Italy Public sector organizations Political institutions The processes of modernization...

.... There are a number of prior studies which aim to identify the stakeholders of annual reports. For the purposes of this current study, it is useful to classify them according to their methodological approach. Public sector accounting Annual reports Information media Australia The public sector reforms...

... Public sector accounting Partnership United Kingdom The increase across the UK public sector in partnership working and/or the creations of partnerships raises a series of important issues for those engaged with seeking to understand their significance and to reflect upon the policy...

... the factors that play a role in the design of management and accounting systems in a public sector context. Further, they will help policy makers and public sector managers in their day‐to‐day decision‐making. Public sector reform Pubic sector organizations Local government Public sector accounting...

... and presence of political favours, when considering the net benefits likely to arise from its introduction. Public sector accountability is a vital facet of governance, enabling ordinary citizens in civil society to be kept aware of the performance of institutions controlled by government on behalf...

... to be diffused; a population of potential adopters and their decision making process; and the flows of information about the innovation from the innovator to the adopter. © MCB UP Limited 2003 Public sector accounting Diffusion Accounting policy United Kingdom Most social...

... that accounting plays a significant role in promoting accountability, efficiency and effectiveness of public sector services. © MCB UP Limited 2001 Public sector reform Public sector accounting Australia In recent years, the Australian Government has embarked on a wide range of financial...

... bureaucracy and corporations. © MCB UP Limited 2000 Public sector Public sector accounting Evaluation Performance measurement Japan This paper describes the role of administrative counselling (AC) in the Japanese public sector. AC holds the potential of interest since it is unique...

... sector accounting The purpose of this paper is twofold. The first part of the paper introduces a theoretical argument from Giddens[ 1 ] to help explain the way in which accounting systems and systems of accountability[ 2 ] have changed abruptly in New Zealand’s health care sector. It focuses...