Table of contents - Special Issue: Changing trends of public sector accounting in emerging economies
Guest Editors: Chamara Kuruppu, Pawan Adhikari, Jan van Helden
Public sector financial management reforms in Ghana: insights from institutional theory
Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Samuel Nana Yaw Simpson, Daniel SusuawuIn this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use…
Management accounting practices and efficiency in a Colombian multi-utility conglomerate
Claudia Barrios Álvarez, Pawan Adhikari, Alina Gómez MejíaThe purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency. The…
Risk management factors contributing to transgressions in the procurement practices in South African SOEs
Lindani Myeza, Naledi Nkhi, Warren MarounThe study aims to deepen the understanding of why risk management principles are circumvented, thereby contributing to transgressions in public procurement for South African…
Forensic auditing mechanism and fraud detection: the case of Nigerian public sector
Ezekiel Oluwagbemiga OyerogbaThis study investigates the perception of professionals in the field of accounting, and those associated with forensic auditing, about the knowledge and skills, experience and…
Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies
Jan van Helden, Pawan Adhikari, Chamara KuruppuA review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.
Gender budgeting in emerging economies–a systematic literature review and research agenda
Isabella M. Nolte, Tobias Polzer, Johann SeiwaldGender budgeting aims to include a gender perspective at all stages of the budgetary process. Emerging economies (EEs) face different challenges in gender equality to high-income…
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ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Shahzad Uddin