Purpose The purpose of this paper is to critically explore the implementation of cost
accounting systems (CAS) using content analysis. In particular, it aims to examine the impact …

Streamlining the accounting system in accordance with “world's best practices” will result in
consistency and transparency in the financial management of the country, ensure good …

This research aims to describe and assess the historical development of government
accounting in Pakistan; and to analyse the distinctive elements of each stage of …

This research aims to analyze the effect of the implementation of the government accounting
standard (Standar Akuntansi Pemerintahan/SAP) on the quality of the financial statements …

This study aims to analyze the compliance level of Ghana's local government financial
statements prepared and disclosed following the accrual-based International Public Sector …

This study aims to analyze the compliance level of Ghana's local government financial
statements prepared and disclosed following the accrual-based International Public Sector …

New Public Management led the world of the public sector-including Sri Lanka-to switch on
to the accrual-based accounting which is referred to as Public Sector Accounting and …

The study aims to explore the data collection procedures and analysis of public sector
accounting (PSA) practices in Bangladesh. This study adopts a qualitative methodology …

The purpose of this study is to explain why the accrual accounting practices introduced to
Public Entities (PEs) in Sri Lanka has been a failure. To elevate the phenomenon, the study …

Though the Sri Lankan Local Governments were introduced with the accrual based Public
Sector Accounting Standards from 2009 they have not been implemented yet. As a result …