A broad debate about the harmonization of public sector accounting standards in Europe is
underway. The authors provide arguments in favour of harmonization, but they also …

This study investigates the implementation of public sector accounting reforms in Egypt,
Nepal and Sri Lanka. Data for the article are derived through document analysis and semi …

Purpose-This paper critically analyses and examine the key pre-requisite support systems
necessary for smooth adoption and implementation of a financial reforms. This paper seeks …

FINANCIAL STATEMENTS QUALITY OF CENTRAL GOVERNMENT ENTITIES: A TEST OF
INSTITUTIONAL AND AGENCY THEORIES Dwi Ratmono, Universitas Diponegoro Sutrisno …

This study examined accountants' perception of IPSAS acceptance in Nigerian public sector
financial management and reporting. There are conflicting or divergent views as to what will …

The ills of the Nigerian public sector have been identified at various fora to include lack of
financial accountability and poor reporting of government performance. With the …

This chapter aims to investigate the performance of public sector accounting (PSA) after
introducing the computer-aided mechanism in a developing country, Bangladesh …

This study aims to determine the factors that influence the success of the application of
accrual-based accounting in the Serdang Bedagai Regency Government. This study uses a …

Adhikari P et Jayasinghe K (2017)'Agents-in-focus' and 'agents-in-context': The strong
structuration analysis of central government accounting practices and reforms in Nepal …

This paper investigates the application of Information and Communication Technology (ICT)
in the Public Sector Accounting (PSA) of a developing country, Bangladesh. Transparency …