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008			151119s2015 enk o 000 0 eng d
020			_a9781784416614 (electronic bk.) : _cĐ66.95 : <U+20ac>89.95 : $114.95
040			_aUtOrBLW
050		4	_aHJ9733 _b.P83 2015
072		7	_aKFC _2bicssc
072		7	_aKFCP _2bicssc
072		7	_aBUS001000 _2bisacsh
080			_a364
082	0	4	_a657.835 _223
245	0	4	_aThe public sector accounting, accountability and auditing in emerging economies _h[electronic resource] / _cedited by Kelum Jayasinghe, Nirmala D. Nath, Radiah Othman.
260			_aBingley, U.K. : _bEmerald, _c2015.
300			_a1 online resource (x, 228 p.)
490	1		_aResearch in accounting in emerging economies, _x1479-3563 ; _vv. 15
505	0		_aThe 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			_aThis 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		_aPrint version record
650		7	_aBusiness & Economics _xAccounting _xGeneral. _2bisacsh
650		7	_aAccounting. _2bicssc
650		7	_aPublic finance accounting. _2bicssc
650		0	_aFinance, Public _xAccounting.
650		0	_aPublic administration.
650		0	_aEconomic development.
700	1		_aJayasinghe, Kelum.
700	1		_aNath, Nirmala.
700	1		_aOthman, Radiah.
776	1		_z9781784416621
830		0	_aResearch in accounting in emerging economies ; _vv. 15.
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1108/S1479-3563201515
999			_c30617 _d30617