Purpose The purpose of this paper is to extend the New Public Financial Management
concept and the contingency model approach to an analysis of the determinants of the …

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 purpose of this study is to investigate the issue of why a significant gap exists between
the number of students enrolled and the number of students who pass out as professional …

While the transition to accrual accounting has been the most notable reform of public sector
accounting in the last three decades for many countries, most standard-setters, academics …

The study sought to investigate the effects of ethical accounting practices on financial
reporting of listed firms in Kenya. The study therefore examines the effects of accounting …