... without prior accrual experience, targeted staff training emerges as crucial for implementing IPSAS-based reforms. For those with experience, benefits for management, financial reporting and accountability are better realised, although guidance from standard-setters, and IT and financial support remain...

..., the role of actors and outcomes of public sector accounting reforms in an emerging economy. Harun Harun can be contacted at: harun.harun@canberra.edu.au 28 07 2020 06 10 2020 08 12 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only...

...Dr Ingo Bode and Professor Mike Dent; Laila Nordstrand Berg; Haldor Byrkjeflot Purpose – The hospital sector has expanded in Norway with reforms and a strong demand for better management. The purpose of this paper is to examine: first, how this has affected physicians and nurses in management...