...Rosanna Spanò; Sanjaya Kuruppu; Delfina Gomes; Silvia Iacuzzi Purpose This article introduces the Special Issue “Digital transformations in public sector accounting, auditing and accountability: palliative or panacea?” and examines how emerging technologies are reshaping public sector governance...

...-being. The paper develops and tests a model examining the influence of governance, political and economic factors on SDG achievement and the subsequent relationship between SDG accomplishments and perceived well-being. Design/methodology/approach Using data from the United Nations (UN) database...

... limitations/implications The value of this paper rests with collating and synthesizing several important research themes on the nature and unintended consequences of the UN 2030 SDG agenda, and the challenges represented by COVID-19 pandemic in the governance, management and accounting for KIPO...

... no effect. Governments then implement the selected projects. Most PB programs have oversight committees in place that are supposed to monitor the implementation process. This step is supposed to improve the quality of projects as they are implemented because citizens closely monitor the progress...

... The purpose of this paper is to examine whether Washington State school district financial reporting and budget reporting meet the information needs of school board directors charged with governance. Washington State school board directors were surveyed and asked to rank information items’ usefulness...

... research questions: Does the governance of an NPO have any impact on the likelihood that the organization obtains certification? Does an NPO’s investment in executives affect certification efforts? Does employing a professional fundraiser play a significant role in whether an organization seeks...