Table 4 Analytical framework of EM in...

Table 4

Analytical framework of EM in the public sector

A	Jurisdiction and organizational focus	No	%	B	Continent of research	No	%
A1	Central government	9	11.5	B1	Africa	2	2.6
A2	State/regional government	4	5.1	B2	America	9	11.5
A3	Local government	26	33.3	B3	Asia	30	38.5
A4	State-owned enterprises	27	34.6	B4	Europe	30	38.5
A5	Other	12	15.4	B5	Oceania	4	5.1
	Total	78	100	B6	International	3	3.8
					Total	78	100
C	Focus of literature	No	%	D	Types of EM	No	%
C1	Budget manipulation	1	1.3	D1	“Real” EM	12	15.4
C2	Financial statements manipulation	52	65.8	D2	“Accounting” EM	49	62.8
C3	Auditing	5	6.3	D3	Both	17	21.8
C4	Compliance with rules/regulations	11	13.9		Totals	78	100
C5	Other	10	12.7
	Total	79	100
E	Accounting system	No	%	F	Research methods	No	%
E1	Cash-based	3	3.8	F1	Quantitative empirical analysis	69	88.5
E2	Modified-cash or modified-accrual	3	3.8	F2	Survey/interviews/other empirical	6	7.7
E3	Accrual-based	57	73.1	F3	Conceptual	0	0.0
E4	National/statistical data	11	14.1	F4	Commentary/normative/policy	2	2.6
E5	Mixed	4	5.1	F5	Literature review	1	1.3
	Total	78	100		Total	78	100
G	Contribution and implications	No	%	H	Theoretical frameworks	No	%
G1	Theoretical/methodological implications	6	7.7	H1	None proposed	31	39.7
G2	Empirical/practical implications	71	91.0	H2	Applies or considers previous	47	60.3
G3	No implications	1	1.3	H3	Proposes a new	0	0.0
	Total	78	100		Total	78	100
I	Academics and practitioners	No	%
I1	Academics	73	93.6
I2	Practitioners	1	1.3
I3	Academics and practitioners	4	5.1
	Total	78	100

A	Jurisdiction and organizational focus	No	%	B	Continent of research	No	%
A1	Central government	9	11.5	B1	Africa	2	2.6
A2	State/regional government	4	5.1	B2	America	9	11.5
A3	Local government	26	33.3	B3	Asia	30	38.5
A4	State-owned enterprises	27	34.6	B4	Europe	30	38.5
A5	Other	12	15.4	B5	Oceania	4	5.1
	Total	78	100	B6	International	3	3.8
					Total	78	100
C	Focus of literature	No	%	D	Types of EM	No	%
C1	Budget manipulation	1	1.3	D1	“Real” EM	12	15.4
C2	Financial statements manipulation	52	65.8	D2	“Accounting” EM	49	62.8
C3	Auditing	5	6.3	D3	Both	17	21.8
C4	Compliance with rules/regulations	11	13.9		Totals	78	100
C5	Other	10	12.7
	Total	79	100
E	Accounting system	No	%	F	Research methods	No	%
E1	Cash-based	3	3.8	F1	Quantitative empirical analysis	69	88.5
E2	Modified-cash or modified-accrual	3	3.8	F2	Survey/interviews/other empirical	6	7.7
E3	Accrual-based	57	73.1	F3	Conceptual	0	0.0
E4	National/statistical data	11	14.1	F4	Commentary/normative/policy	2	2.6
E5	Mixed	4	5.1	F5	Literature review	1	1.3
	Total	78	100		Total	78	100
G	Contribution and implications	No	%	H	Theoretical frameworks	No	%
G1	Theoretical/methodological implications	6	7.7	H1	None proposed	31	39.7
G2	Empirical/practical implications	71	91.0	H2	Applies or considers previous	47	60.3
G3	No implications	1	1.3	H3	Proposes a new	0	0.0
	Total	78	100		Total	78	100
I	Academics and practitioners	No	%
I1	Academics	73	93.6
I2	Practitioners	1	1.3
I3	Academics and practitioners	4	5.1
	Total	78	100

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