Purpose – This paper aims to explore the influence of specific characteristics of the public sector in developing countries (i.e. a low‐institutional capacity, a limited involvement of stakeholders, and high levels of corruption and informality), and of reforms of this sector, on public...

Cover -- Editorial - a plea for changing directions of public sector accounting research in emerging economies -- Public sector financial management reforms in Ghana: insights from institutional theory -- Management accounting practices and efficiency in a Colombian multi-utility conglomerate --...