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151119s2015 enk o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781784416614 (electronic bk.) : |
| Terms of availability |
Đ66.95 : <U+20ac>89.95 : $114.95 |
| 040 ## - |
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| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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HJ9733 |
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.P83 2015 |
| 072 #7 - |
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364 |
| 082 04 - |
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| Classification number |
657.835 |
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23 |
| 245 04 - TITLE STATEMENT |
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| Title |
The public sector accounting, accountability and auditing in emerging economies |
| Statement of responsibility, etc |
edited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Bingley, U.K. : |
| Name of publisher, distributor, etc |
Emerald, |
| Date of publication, distribution, etc |
2015. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (x, 228 p.) |
| 505 0# - |
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| Formatted contents note |
The public sector accounting, accountability and auditing in emerging economies : insights, gaps and some new ways forward / Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman -- The new public financial management (NPFM) and accrual accounting in Sri Lanka / P.W. Senarath Yapa, Sarath Ukwatte -- Exploring public sector accounting reforms in an emerging economy : a case of Sri Lanka / Padmi Nagirikandalage, Ben Binsardi -- Diffusion of the cash basis international public sector accounting standard (IPSAS) in less developed countries (LDCs) : the case of the Nepali central government / Pawan Adhikari ... [et al.] -- Accounting practices in Tanzanian local government authorities : towards a grounded theory of manipulating legitimacy / Andrew Goddard, Siasa Issa Mzenzi -- Factors influencing the use of accounting information in Tanzanian local government authorities (LGAs) : an institutional theory approach / Latifa Mbelwa -- Public sector external auditing in Tanzania : a theory of managing colonising tendencies / Andrew Goddard, John Malagila. |
| 650 #7 - |
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| Topical term or geographic name as entry element |
Business & Economics |
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| Topical term or geographic name as entry element |
Accounting. |
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| Topical term or geographic name as entry element |
Public finance accounting. |
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| Topical term or geographic name as entry element |
Finance, Public |
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| Topical term or geographic name as entry element |
Public administration. |
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| Topical term or geographic name as entry element |
Economic development. |
| 700 1# - |
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| Personal name |
Jayasinghe, Kelum. |
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| Personal name |
Nath, Nirmala. |
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| Personal name |
Othman, Radiah. |
| 856 40 - |
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| Uniform Resource Identifier |
http://www.emeraldinsight.com/1479-3563/15 |
| 245 04 - TITLE STATEMENT |
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[electronic resource] / |
| 490 1# - |
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Research in accounting in emerging economies, |
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1479-3563 ; |
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v. 15 |
| 520 ## - |
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This volume aims to contribute to the substance of this debate by looking at how the NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, economic, social and political factors. The NPM-led furore, based on the assumption of a leaner public sector, has hit the emerging economies; the outcomes of this in emerging economies have not yet been either researched or hugely publicised. In accounting, studies that relate and appreciate the history and its ideological significance are under-emphasized; henceforth this issue bridges the gap and focuses on studies that historically examine the development of accounting, accountability and auditing in the emerging economies, pre-and post NPM. |
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Accounting |
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General. |
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bisacsh |
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bicssc |
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Accounting. |
| 776 1# - |
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9781784416621 |
| 830 #0 - |
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Research in accounting in emerging economies ; |
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v. 15. |
