conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

Private Sector Development Department ▪ Vice Presidency for Finance and Private Sector Development Before Argentina began reforming port operations in 1990, its ports were costly and inefficient. Restrictive labor regulations led to high labor costs. Most ports were open rather than terminal-based, leading to inefficient operating practices and unnecessary costs for cargo handling and storage. ...

Transparency has become a buzzword in contemporary literature of Planning. However, it is NOT a well-constrained concept. This term is defined differently from different fundamental positions (Sen 1999; Stiglitz 2003; Florini 2007). Public private partnerships in infrastructure development are popularly known for offering transparent planning process. This study argues that transparency is narr...

This article may be used for research, teaching and private study purposes. Any substantial or systematic reproduction, redistribution , reselling , loan or sub-licensing, systematic supply or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to da...

Open Process Innovation provides a framework for studying how to systematically make use of knowledge that lies outside of an organization’s boundaries for process innovation initiatives. Here, we seek to investigate into variables that impact on the qualities of Open Process Innovation taking the example of the public sector domain. This paper examines how a lack of resources impacts on BPM. S...