The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ PDF Download

Author: Kelum Jayasinghe
Publisher: Emerald Group Publishing
ISBN: 1784416614
Category : Business & Economics
Languages : en
Pages : 239

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Book Description
Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.

Author: Mr. M. Cangiano
Publisher: International Monetary Fund
ISBN: 1475512198
Category : Business & Economics
Languages : en
Pages : 468

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Book Description
The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch

Author: Mathew Tsamenyi
Publisher: Emerald Group Publishing
ISBN: 1849506256
Category : Business & Economics
Languages : en
Pages : 397

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Book Description
Accounting research in emerging economies has grown over the years. This title includes articles that contribute to our understanding of how accounting functions in emerging economies.

Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 038725708X
Category : Business & Economics
Languages : en
Pages : 506

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Book Description
The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.

Author: Robin Roslender
Publisher: Routledge
ISBN: 131768673X
Category : Business & Economics
Languages : en
Pages : 703

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Book Description
The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.

Author: Trevor Hopper
Publisher: Edward Elgar Publishing
ISBN: 1781002606
Category : Business & Economics
Languages : en
Pages : 337

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Book Description
'The Handbook of Accounting and Development examines the major areas of accounting and development (financial reporting, management control, taxation, education) in both the public and private sectors. The four editors have written two of the chapters, including the "Introduction" which is more substantial and useful than an average introduction. The remaining 14 chapters are contributed by 22 distinguished authors who work in nine different countries. The quality of the writing is high throughout. The Handbook should be warmly welcomed by policy-makers and academics, especially those of us who have not paid enough attention to such matters in the past.' – Christopher Nobes, Royal Holloway, University of London, UK 'Trevor Hopper and his colleagues provide a central point of reference for research into accounting and development. Definitive chapters from internationally recognised authors (including Marcia Annisette, Kerry Jacobs, Chris Poullaos, Brendan O'Dwyer, Chibuike Uche and Jeffrey Unerman) cover the full range of issues from the role of capital markets in development, through accounting professionalization, to taxation and transfer pricing. Contributions from authors working for donors and non-governmental organisations provide a useful practical dimension that builds on the more academic chapters.' – Christopher Napier, Royal Holloway, University of London, UK This innovative and informative Handbook brings together leading international researchers on accounting and development to review empirical evidence, issues, policies and practices both past and present. The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy. With theoretical and empirically focused chapters, this Handbook will appeal to academics and postgraduate students in accounting and development studies, practitioners, policymakers and development partners.

Author: Brian A. Rutherford
Publisher: Lexis Law Publishing (Va)
ISBN:
Category : Business & Economics
Languages : en
Pages : 280

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Book Description
Provides a general introduction to the economic and political structure of the public sector, the main principles of accounting and auditing in the public sector, the description of current practice in all main branches of ...

Author: Venancio Tauringana
Publisher: Emerald Group Publishing
ISBN: 1781902232
Category : Business & Economics
Languages : en
Pages : 275

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Book Description
The objective of Research in Accounting in Emerging Economies is to raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries.

Author: Kojo Menyah
Publisher: Emerald Group Publishing
ISBN: 1781902240
Category : Business & Economics
Languages : en
Pages : 198

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Book Description
Intends to raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries.

Author: S. Susela Devi
Publisher: Emerald Group Publishing
ISBN: 1780524447
Category : Business & Economics
Languages : en
Pages : 201

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Book Description
"Papers cover subjects such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting. Non-financial performance measures and performance relationship in the Bangladeshi manufacturing firms.