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Keywords: Emerging economies
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (1): 216–236.
Published: 08 September 2025
... The findings of this research may benefit various interested stakeholders, such as regulators, and academic researchers. We discuss how the technology that has emerged in public audits has affected the regulatory space. Information technology Public audit Vietnam Emerging economies M42...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (2): 296–328.
Published: 31 January 2024
... and urgency amongst salient stakeholders in Jordan. Practical implications This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (3): 309–332.
Published: 06 September 2021
... (IPSAS) in emerging economies (EEs) and low-income countries (LICs)” [1] and “what needs to be known”, and is based on a systematic review of the literature. The harmonisation of financial reporting in the public sector has been one of the major components of recent public sector accounting (PSA...
