Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many … and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a …/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are …

interest' while maintaining arm's length control, various governments have introduced 'managerialist' instruments of accounting …. Fundamental issues in the financial management reforms are accountability, accounting and reporting, and performance monitoring … identifying and accounting for the pattern of similarities and differences in reform trajectories. The findings from the four …

This paper examines the current move to the international harmonisation of public sector accounting standards in … consciousness of the professional accounting standards regulators. The public sector has been the forgotten sector, and rather than …

firm, the quot;marketquot; perception of the value offered may vary from the recorded value of assets in accounting …

organisational value creation, accounting standards and financial reporting …