This paper examined the existence of internal control systems in four (4) government
departments located in the central business district of Accra, Ghana. The internal control …

Abstract The Brazil and Mexico started their International Public Sector Accounting
Standards (IPSAS) IPSAS adoption strategies in 2008 and consider the importance of the …

This study analyzes the impact of corruption on economic growth by including the role of
accounting practices. Corruption has a negative influence on economic growth in countries …

Usaha menegakkan tadbir urus baik menjadi keutamaan semua pihak bagi
memperkasakan semula sistem penyampaian perkhidmatan awam. Tabdir urus baik …

Design/Methodology/Approach: Cross-sectional survey is applied to collect data from the top
management of the Malaysian Federal Statutory Bodies (FSBs). The research framework is …

Purpose–There have been increasing demands for public sector organisations in Malaysia
to improve their financial management practices. Such demands are also extended to …

Even though the relevance of corruption is very high in all fields of activity, the specialized
literature in the field of public procurement has paid very little or even no attention to this …

AbstractThis study aims to investigate the role of government auditing to restrain corruption.
Hereby, it focuses on the effectiveness of performance of the Indonesian Finance and …

The study aims at developing a model of financial controlling for the public sector of the
Russian Federation with due regard to the requirements of risk management. The …

The study investigates government influence on the public sector with an accountability
perspective, unfolding the accountability processes that underpin financial performance …