This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by...

The report presents an analysis of the adoption and implementation of accrual accounting in the public sector to explore its role in providing information on fiscal sustainability, informing economic analysis, and supporting policy decision-making. The analysis examines the benefits and...

Die aktuelle Schuldenbremse verhindert notwendige Zukunftsinvestitionen. Dieser Beitrag enthält einen pragmatischen Änderungsvorschlag des Artikel 109 Abs. 3 GG, der im Kern für einen Übergang von der kameralen Betrachtung der Einnahmen und Ausgaben zur kaufmännischen Betrachtung als...

This study investigates the transformative capacity of artificial intelligence (AI) in improving financial accountability and governance in the public sector. The study aims to explore the strategic potential and constraints of AI integration, especially as fiscal systems become more complex and...

The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...

Accountability refers to a relationship of responsibility, answerability, and enforceability between individuals and groups. In contrast to traditional institutions that rely on enforcement of accountability through traditional legal frameworks, blockchain systems rely on the "rule of code",...

The Armenia public sector accountability survey is instrumental in addressing the disparities between de jure laws and regulations and de facto practices and seeks to fill existing knowledge gaps and inform further definition and implementation of the government's anticorruption initiatives. The...

This article presents the systematic literature review (SLR) of accountability of pondok pesantren (Islamic boarding school). The purpose is to provide a review of the existing literature (theoretical/empirical) on the accountability of pondok pesantren and to analyze the future agenda of...

The Guyana government, from 2015 to 2021, accumulated a large overdraft on its central bank account. It owed this overdraft to a binding debt ceiling limit and fractious political environment that prevented an increase in the ceiling, allowing for the auctioning of Treasury bills to create the...

The success of agricultural Small and Medium Enterprises (agri-SMEs), among other factors, heavily relies on their ability to manage finances effectively. This study examined the extent to which agricultural SMEs in Tanzania practice financial management activities. The study employed a...

This paper is a study on the possibilities of using GIFMIS to prepare accrual financial accounts for the government of Ghana and the possibility to achieve accrual public accounts in Ghana. The objective of this research is to explore the current challenges, opportunities and effectiveness of...

This article revisits sexual harassment in public accounting. Stanko and Schneider (1999) conducted the first national survey on sexual harassment in the public accounting profession. The study was designed to 1) determine the extent of sexual harassment in the public accounting profession, 2)...

This essay discusses the accountability of political representatives in representative democracies. I clarify the concept by explaining three core values of electoral accountability that vary considerably across political jurisdictions and time. First, representatives must be identifiable to...

The World Bank is supporting Can Tho City (CCT) of Vietnam to conduct an analysis of its current public financial management (PFM) arrangements and national legal framework in comparison to good international practices. The main objective of this activity is to inform the design and...

Health institutions in developing countries need to be transparent and accountable to attain universal health coverage and effective institutions as mandated by Sustainable Development Goals (SDG) 3 (target 3.8) and SDG 16 (target 16.6), respectively. This study seeks to achieve two objectives:...