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Keywords: Public sector
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Journal Articles
Developing a public accountability assessment model for Islamic non-government organisations (INGOs) in Indonesia: an information perspective
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (2): 744–763.
Published: 10 June 2025
... be contacted at: ihda@ugm.ac.id 29 07 2024 01 12 2024 29 01 2025 23 02 2025 23 03 2025 14 04 2025 14 04 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Accountability Public sector Social accounting...
Journal Articles
Integrating forensic accounting in education and practices to detect and prevent fraud and misstatement: case study of Jordanian public sector
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Journal of Financial Reporting and Accounting (2025) 23 (1): 100–127.
Published: 23 August 2023
... of accounting information in Jordan. Third, it finds that law and education are among the most important factors that challenge using FA techniques in Jordan. Finally, it reveals that Jordanian public universities are very keen to teach FA courses to encourage the best practices in the public sectors...
Journal Articles
Approaching public sector transparency through an integrated reporting benchmark
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Journal of Financial Reporting and Accounting (2019) 17 (2): 249–270.
Published: 24 June 2019
... the dome of the public sector, willing to enhance public accountability throughout greater transparency. Also, it might help the public managers to outline a long-term development plan about how to create value and to whom, material issues, risks and strategy through the integrated reporting, a cornerstone...
Journal Articles
Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations
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Journal of Financial Reporting and Accounting (2018) 16 (1): 138–157.
Published: 12 March 2018
... © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Public sector Uganda Accountability Internal audit Audit committees Statutory corporations The purpose of this paper is to investigate the contribution of internal audit function and audit...
Journal Articles
Enhancing Control Through Participation: Issues of Conflicts in Public Sector Organizations
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Journal of Financial Reporting and Accounting (2007) 5 (1): 71–86.
Published: 01 December 2007
...Radiah Othman; Jamaliah Said Public sector site is always known for its continuous games of power and control. Public managers often use control to enhance their power and to legitimise their actions. Empirical evidence showed that during the process of implementing accounting information system...
Journal Articles
Leadership Factors in Organizational Change Process: Observations from the Perspective of Management Accounting
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Journal of Financial Reporting and Accounting (2006) 4 (1): 103–128.
Published: 06 January 2006
...Rasid Mail; Nafsiah Mohamed; Ruhaya Hj. Atan Worldwide efforts to transform the public sector under the theme of “New Public Management” have been concerned with the issues of organizational change management. The change in the Accounting sector is one of the pillars of such efforts. This paper...
