One of the major issues in the developing world today is the alleviation of poverty and it is
acknowledged that public sector accounting has a key role to play in this through the …

Drawing on stakeholder theory, this study seeks to gain an insight into the stakeholder
management strategies used by the Procuring Authority in Irish road Public Private …

Abstract Since the 1990s, Public–Private Partnerships (P3s) have become a widely used
public infrastructure financing policy tool. However, there is a vast body of evidence …

Purpose In this study, we use neoinstitutional sociology to explore how institutional
pressures exerted on Ghana influenced the government's decision to adopt, implement and …

Purpose Existing public–private partnership (PPP) literature that explicitly adopts neo-
institutional theory, tends to elucidate the impact of isomorphic pressures and organizational …

Public financial management reform: an ongoing journey towards good governance | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

Purpose This paper compares governmental accounting and budgeting in two European
Union (EU) member states, analysing the developments in each country as to how they “fit” …

The central Government of Malta has had an accrual accounting reform in process since
1999. Originally, the accrual accounting reform envisaged developing and implementing a …

Abstract While International Financial Reporting Standards (IFRS) convergence has been
the face of the global accounting standardisation movement for the past few decades …

Ireland is a latecomer to public–private partnerships, having only adopted them in 1998.
Prior to the credit crisis, Ireland followed the UK model, with public–private partnerships …