Globalisation, accounting and developing countries

T Hopper, P Lassou, T Soobaroyen - Critical Perspectives on Accounting, 2017 - Elsevier
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) …

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review

T Polzer, P Adhikari, CP Nguyen… - Journal of Public …, 2021 - emerald.com
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 …

Implementation of the international public sector accounting standards in Europe. Variations on a global theme

T Polzer, G Grossi, C Reichard - Accounting Forum, 2022 - Taylor & Francis
As part of introducing accrual accounting in the public sector, many governments have–
voluntarily–implemented the International Public Sector Accounting Standards (IPSAS) for …

The future of public sector accounting research. A polyphonic debate

G Grossi, I Steccolini, P Adhikari, J Brown… - … in Accounting & …, 2023 - emerald.com
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 …

[HTML][HTML] Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy

ON Okafor, FA Adebisi, M Opara… - Accounting, Auditing & …, 2020 - emerald.com
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 …

Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective

K Jayasinghe, P Adhikari, T Soobaroyen… - Critical Perspectives on …, 2021 - Elsevier
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 …

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 …

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 …

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 …

Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka

P Adhikari, C Kuruppu, H Ouda… - International …, 2021 - journals.sagepub.com
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 …