Globalisation, accounting and developing countries
Accounting is an instrument and an object in globalisation but its impact and manifestation is
not uniform across Northern developed countries and Southern developing countries (DCs) …
not uniform across Northern developed countries and Southern developing countries (DCs) …
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review
Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …
Implementation of the international public sector accounting standards in Europe. Variations on a global theme
As part of introducing accrual accounting in the public sector, many governments have–
voluntarily–implemented the International Public Sector Accounting Standards (IPSAS) for …
voluntarily–implemented the International Public Sector Accounting Standards (IPSAS) for …
The future of public sector accounting research. A polyphonic debate
Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …
[HTML][HTML] Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy
Purpose This paper investigates the challenges and opportunities for the deployment of
whistleblowing as an accountability mechanism to curb corruption and fraud in a developing …
whistleblowing as an accountability mechanism to curb corruption and fraud in a developing …
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective
The objective of this paper is two-fold. First, it assesses existing local accounting and
financial reporting practices in Sub-Saharan Africa (SSA), focusing on the extent to which …
financial reporting practices in Sub-Saharan Africa (SSA), focusing on the extent to which …
Management accounting research on Africa
SR Ndemewah, MRW Hiebl - European Accounting Review, 2022 - Taylor & Francis
This paper presents a systematic literature review of 109 empirical articles published
between 1977 and 2017 in English and French on management accounting (MA) in Africa …
between 1977 and 2017 in English and French on management accounting (MA) in Africa …
Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa–Benin and Ghana compared
PJC Lassou, T Hopper, M Tsamenyi… - Critical Perspectives on …, 2019 - Elsevier
This study compares government accounting reforms in an Anglophone and a Francophone
African country, namely Ghana and Benin, with respect to neo-colonialism. The data draws …
African country, namely Ghana and Benin, with respect to neo-colonialism. The data draws …
Neopatrimonialism, good governance, corruption and accounting in Africa: Idealism vs pragmatism
T Hopper - Journal of Accounting in Emerging Economies, 2017 - emerald.com
Purpose The purpose of this paper is to reflect on how best to design, implement and assess
accounting reforms in Africa. Design/methodology/approach A cross-disciplinary literature …
accounting reforms in Africa. Design/methodology/approach A cross-disciplinary literature …
Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka
This study investigates the implementation of public sector accounting reforms in Egypt,
Nepal and Sri Lanka. Data for the article are derived through document analysis and semi …
Nepal and Sri Lanka. Data for the article are derived through document analysis and semi …