Focusing on the four most recent and highly publicized accounting reforms in UK central government, utilizing discourse analysis of official publications, together with semi-structured interviews, this paper examines basis which these were introduced, extent to they are considered appropriate, reasons for persistence new public management (NPM)-inspired government. The findings indicate that ea...

Purpose Within societies in the 21st century, individuals who are embedded a controlled context that impedes their political actions deal with tensions they experiencing through attempts at resistance. Several studies examine individual infrapolitics organizations explain how subtle mix of compliance and resistance constructed level identity complex mechanism both questions system strengthens i...

The public financial management (PFM) changes in Botswana's sector finance are thoroughly reviewed this journal article. study examines the goals, tactics, and effects of PFM reforms budgeting, accounting, procurement using a literature review methodology. report on budgetary discusses current problems implementation concerns. results show that have enhanced control, expenditure management, acc...

Abstract This chapter describes the most prominent public management reform trajectories in German administration over past decades since unification. In 1990s, New Steering Model emerged as a variant of NPM. Since mid-2000s, local governments Germany have been subjected to mandatory their budgeting and accounting system known Municipal Financial Management reforms. Both reforms led substantial...

a r t i c l e i n f o Using data on 3-digit industry for 1981–2004, the study examines the association between total factor productivity and economic reforms. We first obtain the industry-level productivity numbers using advanced econometric techniques and thereafter ascertain the time frame over which economic reforms impact productivity. The evidence suggests that productivity growth is not r...

Purpose This study investigates non-government organisations' (NGO) current accounting and reporting practices in a developing economy context (Mauritius) argues the case for reforms to enhance their transparency accountability. Design/methodology/approach A content analysis of sample NGO annual returns was carried out followed by interviews with officers actors on state Mauritius. The authors ...

Fair value is considered here with respect to the two primary objectives of financial statements proposed in the joint conceptual framework that is under development by the FASB and the IASB, namely (a) informativeness—to assist providers of capital in predicting, evaluating, and comparing the amounts, timing and uncertainty of future cash flows, and (b) stewardship—to assist in evaluating how ...

Policy reforms outside agriculture in the early 1990s accelerated growth in per capita incomes and food demand and also improved the terms of trade for the agriculture. Agricultural policies and institutions, traditionally focused on achieving food grain self sufficiency within a closed economy, have, however, been slow to adapt to a new environment of diversifying demand, more open markets, an...

Over the last thirty years, international organizations have invested heavily in efforts aimed at increasing the provision and improving the efficacy of public services within developing countries. Health sector decentralization have been one of the most common manifestations of this effort to reform governance. However, generalizing about appropriate methodology for evaluating and identifying ...