...Mustafa Elkasih Abdulkarim; Mohamed Ismail Umlai Purpose This study aims to examine the influence of economic power, as exemplified by the Big-4 accounting firms, and identity power on the adoption of International Public Sector Accounting Standards ( IPSAS ). Design/methodology/approach...

... This study enhances citizens’ comprehension of management accounting in the Portuguese public sector, highlighting its role in improving control, transparency and management reports. It fosters increased interaction between society and government, ensuring that decisions align better with society’s needs...

...Georgios Makrygiannakis; Konstantia Dalla; Petros Lois Purpose This study aims to explore the influence of organisational culture and the institutional logics (IL) in the health-care hierarchy on the forthcoming implementation of an accounting framework based on the International Public Sector...

... negotiation and lack of commercial appreciation are disruptive not only to the achievement of VFM but also to the public sector reform agenda of the country. Originality/value The present study contributes to the discourses on the concept of VFM that is assumed to be inherent in PFI. The findings...

...Margarida Isabel Liberato; Inna Choban de Sousa Paiva; Rogério Serrasqueiro Purpose The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries...

...-use rights only Management control system Key performance indicators Public sector Solid waste management Actor network theory A management control system (MCS) is a system that aligns the management of resources with the achievement of a company’s objectives (Langfield-smith, 1997...

...Nizar Mohammad Alsharari; Bobbie Daniels Purpose The study aims to explain the process of management accounting practices and organizational change aspects in the public sector’s response to environmental pressures. Specifically, it discusses the interaction process between management accounting...

...Asogan Moodley; Barry Ackers; Elza Odendaal Purpose The formal adoption of internal auditing within the South African public sector was made compulsory by the Public Finance Management Act, No. 1 of 1999. Despite internal auditing’s primary role of adding value and assisting organisations...

... and the concept of NPM to interpret the setting of SPR. Data comprise annual reports and other documents produced by the NZUs. Public sector Performance management Universities New Zealand New public management Neo-institutional theory Service performance reporting The findings show...

...Celina Gisch; Bernhard Hirsch; David Lindermüller Purpose This study aims to understand how reporting practices act as drivers of change in situations of conflicting institutional logics in a public sector organisation. Design/methodology/approach The findings are based on a case study...

...James Stephen Denford; Kurt Schobel Purpose The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector. Design/methodology/approach In this paper, the authors operationalize...

...Enrico Bracci; Mouhcine Tallaki Purpose Inspite of the attention resilience receives in relation to public policy and public management, very few studies have analysed the internal mechanics of public sector organisations to see what is producing their resilience. Considering management control...

..., with organisational change and performance. Data were collected based on a mail survey of public sector organisations in Australia and analysed using structural equation modelling (SEM). The findings indicate that strategic flexibility and employee empowerment mediate the association between...

... © Emerald Group Publishing Limited 2012 --> Management control Budgeting Balanced scorecard Public sector Private sector Banks Article Type: Doctoral research abstracts From: Journal of Accounting & Organizational Change, Volume 8, Issue 4 Purpose...

... an understanding and knowledge of data requirements. Practical implications This paper adds to the literature on accounting change in the public sector in less developed countries by highlighting factors influencing accounting change and factors that can be barriers to and facilitators of change. The findings...

... sector service organisations. Originality/value This paper contributes to our understanding of the diverse processes within which public sector reforms are taking place. The main contribution is a discussion of the diversity in accounting system changes. We begin this section by discussing...

... will provide managers with a number of insights that will be useful guidelines to increase the effectiveness of how to use performance measures for organizational learning in the context within which they operate. That is, the results can be analytically extended to other public sector entities. Originality...

...Pathirage Lalith © Emerald Group Publishing Limited 2010 --> Public sector auditing Performance audit Auditor General Office Sri Lanka Public sector Article Type: Doctoral research abstracts From: Journal of Accounting & Organizational Change, Volume 6, Issue 4...

...Ethugalage Anura © Emerald Group Publishing Limited 2010 --> Public Accounts Committee Auditor General Office Sri Lanka Public sector Article Type: Doctoral research abstract From: Journal of Accounting & Organizational Change, Volume 6, Issue 4 Ethugalage...

...Sajjad Hossain Khan © Emerald Group Publishing Limited 2010 --> Public Accounts Committee Auditor General Office Bangladesh Public sector New public management Institutional theory Actor network theory Article Type: Doctoral research abstract From: Journal...