Purpose A review of papers on public sector accounting in emerging economies, as published the Journal Accounting Emerging Economies' (JAEE) first decade. Design/methodology/approach reflection issues covered and achievements made reviewed context extant knowledge this domain. Findings majority research JAEE is dominated by reforms inspired New Public Management (NPM). Performance management, b...

Extrapolating to our specialty, and having been examiner for both M.Ch and the DNB exit exams, at various places, I find that there is a huge difference in the standard and the conduct of these exams. I believe that the MCI is also trying to standardize exit exams, but we as a specialty and as the apex body of that specialty, should put together a standardized exit exam, to be passed by all can...

During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting systems towards a business-like accrual accounting concept. Following the example of this upcoming manageri...

Neuropsychiatric conditions in China pose a huge and growing public health problem that is unrecognized by policy makers, the health care establishment, and the public. The Global Burden of Disease project (Murray & Lopez, 1996a, b) estimates that in 1990 over 5% of the Chinese population (66 million individuals) suffered from mental disorders and that by 2020 neuropsychiatric conditions and su...

This study focuses on the knowledge transfer activities of members of CPA Australia who hold senior and top positions in public sector entities at federal, state or local government levels. Public sector structural reforms towards managerialism, commercialisation, accountability and performance reporting are deemed to have given accounting professionals key roles in their entity’s knowledge man...

Public sector outsourcing is a program within a suite of contemporary reforms mobilizing private enterprises in the belief of a more efficient public sector. Danish Armed Forces outsourcing of its facility services and management emerged as an option in 1991. Two strategic options developed; one promoted immediate outsourcing while the other promoted internal optimization first. We study how th...