ABSTRACT Drawing on New Public Management (NPM) theory, this study examines the
mediating role of financial accountability in the relationship between results-oriented culture …

The Indonesian government, following the global trends in adopting new public
management practices, has seen the need for reforms in its public accounting practices. One …

This study examines the implications of the public sector reforms on the accounting and
budgeting systems in the Nigerian public sector. The provisions of the Fiscal Responsibility …

Purpose–The purpose of this article is to explore the path towards Results-Oriented
Government (ROG) by proposing a framework that can lead to achieving it into actual …

Public sector accounting reform The shifting from a less informative accounting system (cash-
based accounting) into a more informative accounting system (accrual-based accounting) …

Reforma samorzÈdowa to jedna z najbardziej fundamentalnych zmian systemowych, jakie
zaszïy w Polsce, oraz jedno z najwiÚkszych osiÈgniÚÊ polskiej transformacji. Reforma ta …

While private sector receives its revenues from exchange transactions, public sector entities
receive a large portion of their revenues through non-exchange transactions, including …

Bu çalışmada amaç, Yerel yönetim kuruluşlarının en önemlilerinden biri olan Belediyelerin
muhasebesi ve raporlama uygulamaları açısından hangi noktada oldukları, Tahakkuk Esaslı …

Fiscal sustainability aims to assure that current taxpayers are paying for the services that
they receive and not passing these costs on to future generations. While the notion of using …

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 …