...Hafiez Sofyani; Rizka Amalia; Haslida Abu Hasan; Zakiah Saleh Purpose This study examines the adoption of big data analytics (BDA) in public sector auditing through a modified technology acceptance model (TAM) framework, focusing on system quality, complexity, self-efficacy, ease of use...

... and accountability. The investigation involved public organisations in Vietnam, which is a transition market. Design/methodology/approach A survey was administered to accountants and finance managers working in the public sector, and 248 valid questionnaires were subjected to analysis. The research model...

... and their evolution over time. This method is in accordance with the historical institutionalist perspective that they have applied within this research. Findings The authors found that the Myanmar government embarked on the privatisation of their financial sector from 1990 to 2016 as a major public sector reform...

...). The paper aims to discuss these issues. Design/methodology/approach – Two focus groups of users and preparers of public financial reports were used to construct the questionnaire. Users of such reports, who belonged to all three categories of public sector financial reporting identified by IPSASB...