Abstract The development of International Public Sector Accounting Standards (IPSASs)
aims at harmonizing public sector accounting at an international level. IPSASs are intended …

Purpose A review of papers on public sector accounting in emerging economies, as
published in the Journal of Accounting in Emerging Economies'(JAEE) first decade …

Over the past 25 years, significant New Public Management (NPM) reforms, particularly
towards accrual accounting, have characterized the public sector in many countries. The …

A movement towards internationally standardized public sector financial reporting started at
the end of the 1990s. This standardization process is led by the non-governmental …

The book provides an overview of the governmental accounting status quo in Europe by
analysing the public sector accounting, budgeting and auditing systems in fourteen …

The diversity in reformed governmental financial information systems created a need for
harmonized international accounting standards, resulting in the elaboration of the IPSAS …

The International Public Sector Accounting Standards have been seen as a path towards the
modernization of governmental accounting, and many countries have made efforts to adopt …

Drawing on extended new institutional theory, this paper has striven to make heard the
voices of accountants, budget officers, and policy makers involved in implementing public …

During the last 30 years, many public administration reforms promoted by New Public
Management have been undertaken. These reforms have spread to Latin‐American …

The article offers an overview of the modernization of the European Commission (EC)
accounting system. It represents an integral part of an overall rationalization of the EC …