Purpose The purpose of this paper is to explain how public sector accounting has changed
and is changing due to public governance development. Design/methodology/approach …

Abstract In 1991, Christopher Hood made a substantial contribution to public administration
research when he formulated the concept of new public management (NPM). His article can …

Purpose This paper aims to explore the linkages between integrated reporting (IR) and
organisations' internal processes, specifically focusing on investigating the internal …

The collection of papers in this special issue has primarily been drawn from the papers
representing the “Corporate Governance and accountability in the Public Sector” stream of …

Purpose–The era of austerity that has followed the outbreak of the global financial crisis has
posed a myriad of challenges for public services, with demands for major cuts in government …

The purpose of this paper is to review and critique the field of public sector accounting
research. Many nation states deliver essential public services. In recent times, many of these …

Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …

Drawing on the new public management and agency theory, this study examines the
mediating role of accountability in the relationship between financial-reporting quality and …

The diversity in reformed governmental financial information systems created a need for
harmonized international accounting standards, resulting in the elaboration of the IPSAS …

The move from cash to accruals accounting by many governments is viewed as an aspect of
an ongoing New Public Management agenda designed to achieve a more business-like and …