Guest editorial: Public sector accounting in emerging economies in the evolving post-COVID-19 era

被引：4
作者：
Adhikari, Pawan [1 ]
Nkundabanyanga, Stephen Korutaro [2 ]
Soobaroyen, Teerooven [1 ]
Jayasinghe, Kelum [3 ]
机构：
[1] Univ Essex, Essex Business Sch, Colchester, England
[2] Univ Essex, Essex Business Sch, Colchester, England
[3] Univ Sheffield, Sheffield Univ Management Sch, Sheffield, England
来源：
JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT | 2023年 / 35卷 / 03期
关键词：
GOVERNMENTAL FINANCIAL RESILIENCE; POST-DEVELOPMENT; GOVERNANCE; ACCOUNTABILITY; AFRICA; REFORMS;
D O I：
10.1108/JPBAFM-06-2023-203
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
引用
收藏
页码：297 / 308
页数：12
相关论文
共 58 条
[1]  
ACCA, 2017, IPSAs Implementation: Current Status and Challenges
[2]  
Adhikari, 2022, AFRICAN ACCOUNTING F, V4, P109
[3]   Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka [J].
Adhikari, Pawan ;
Kuruppu, Chamara ;
Ouda, Hassan ;
Grossi, Giuseppe ;
Ambalangodage, Dayananda .
INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES, 2021, 87 (04) :870-887
[4]   'Agents-in-focus' and 'Agents-in-contexf: The strong structuration analysis of central government accounting practices and reforms in Nepal [J].
Adhikari, Pawan ;
Jayasinghe, Kelum .
ACCOUNTING FORUM, 2017, 41 (02) :96-115
[5]   Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments [J].
Adhikari, Pawan ;
Kuruppu, Chamara ;
Matilal, Sumohon .
ACCOUNTING FORUM, 2013, 37 (03) :213-230
[6]  
African Professionalisation Initiative, 2020, BUILD PROF CAP PUBL
[7]  
Agyemang J., 2023, Journal of Public Budgeting Accounting and Financial Management, V35, P385
[8]   Financial resilience of English local government in the aftermath of COVID-19 [J].
Ahrens, Thomas ;
Ferry, Laurence .
JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT, 2020, 32 (05) :813-823
[9]   China's BRI developmental agency in its own words: A content analysis of key policy documents [J].
Alves, Ana Cristina ;
Lee, Su-Hyun .
WORLD DEVELOPMENT, 2022, 150
[10]   Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society [J].
Bakre, Owolabi ;
Lauwo, Sarah George ;
McCartney, Sean .
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2017, 30 (06) :1288-1308
123456