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bslw09379953 |
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UtOrBLW |
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20210303085041.0 |
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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 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HJ9733 |
| Item number |
.P83 2015 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFC |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFCP |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS001000 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
|---|
| Universal Decimal Classification number |
364 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.835 |
| Edition number |
23 |
| 245 04 - TITLE STATEMENT |
|---|
| Title |
The public sector accounting, accountability and auditing in emerging economies |
| Medium |
[electronic resource] / |
| Statement of responsibility, etc. |
edited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| 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.) |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Research in accounting in emerging economies, |
| International Standard Serial Number |
1479-3563 ; |
| Volume/sequential designation |
v. 15 |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| 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. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Accounting |
| -- |
General. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| Source of heading or term |
bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public finance accounting. |
| Source of heading or term |
bicssc |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance, Public |
| General subdivision |
Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public administration. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Economic development. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Jayasinghe, Kelum. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Nath, Nirmala. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Othman, Radiah. |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9781784416621 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Research in accounting in emerging economies ; |
| Volume/sequential designation |
v. 15. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1108/S1479-3563201515">https://www.emerald.com/insight/publication/doi/10.1108/S1479-3563201515</a> |
