Search Results - subject:"Public sector accountability"

Agyemang, Gloria - In: The British accounting review 56 (2024) 1, pp. 1-10

Persistent link: https://www.econbiz.de/10015062037

Global insights on public sector accounting reforms : a comprehensive study on the adoption, implementation, and impact of IFRS and IPSAS

Masoud, Najeb - In: Accounting research journal 38 (2025) 1, pp. 80-105

Persistent link: https://www.econbiz.de/10015420637

Public Financial Management and Internal Control : The Importance of Managerial Capability for Successful Reform in Developing and Transition Economies

Hepworth, Noel - 2024

Chapter 1: Financial control and financial management in the public sector: a managerial perspective -- Chapter 2: Implementing public financial management and internal control (PFM/IC -- Chapter 3: The distinction between public financial management and internal control (PFM/IC) and public...

Persistent link: https://www.econbiz.de/10014375032

Mandatory disclosures as calculative spaces : public sector accountability on restoring species at risk

Smirnow, Dasha; Deng, Claire - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 2, pp. 235-265

Persistent link: https://www.econbiz.de/10014582652

Accounting reforms for accountable public sector management : a Sri Lankan study

Lokuwaduge, Chitra Sriyani de Silva; De Silva Godage, … - In: Tools, strategies, and practices for modern and …, (pp. 41-64). 2020

Persistent link: https://www.econbiz.de/10012146663

Transparency and accountability lost? : full cost accounting reporting in the Swedish municipal solid waste business

Haraldsson, Mattias - In: Journal of accounting & organizational change 12 (2016) 3, pp. 254-280

Persistent link: https://www.econbiz.de/10011619460

We are much more than watchdogs : the dual identity of auditors at the UK National Audit Office

Morin, Danielle; Hazgui, Mouna - In: Journal of accounting & organizational change 12 (2016) 4, pp. 568-589

Persistent link: https://www.econbiz.de/10011625339

Transparency and accountability lost? : Full cost accounting reporting in the Swedish municipal solid waste business

Haraldsson, Mattias - In: Journal of Accounting & Organizational Change 12 (2016) 3, pp. 254-280

Purpose The aim of this paper is to explore the causes of variations in financial accounting and disclosure practices in a municipal setting highly influenced by governance reforms – the Swedish municipal waste management sector. This focus is motivated by the claim that recent governance...

Persistent link: https://www.econbiz.de/10014840512

We are much more than watchdogs : The dual identity of auditors at the UK National Audit Office

Morin, Danielle; Hazgui, Mouna - In: Journal of Accounting & Organizational Change 12 (2016) 4, pp. 568-589

Purpose Three decades ago, the National Audit Office (NAO) in the UK acquired the powers to evaluate the extent that the British Administration was managed with economy, efficiency and effectiveness. The NAO has since adopted a dual mission: to help Parliament hold government to account and to...

Persistent link: https://www.econbiz.de/10014840680

Accounting rules for the European communities : a theoretical analysis

Biondi, Yuri; Soverchia, Michela - In: Accounting, Economics, and Law : AEL ; a convivium 4 (2014) 3, pp. 179-214

Persistent link: https://www.econbiz.de/10010474819