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Public sector accounting education: A structured literature review
Public Money & Management, 2022This article explores the development and focus of public sector accounting education (PSAE) research and its current status, performing a structured literature review on journal publications. Despite the importance of the topic, research on PSAE appears limited.
Karatzimas, Sotirios +2 more
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Making accounting accountable in the public sector
Critical Perspectives on Accounting, 2005Accounting is conventionally constituted and practised as a quantitative discipline which emphasises the use of money values. Where such values are unavailable or inappropriate, non-money quantifications or qualitative forms of information take precedence.
Garry D. Carnegie, Brian P. West
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Accounting Reforms for Accountable Public Sector Management
2020Accounting reforms in the public sector have become one of the most debated aspects of the public sector financial management during the last three decades. Following the steps of developed countries around the globe, Sri Lanka as a developing country made initiatives to adopt international public sector accounting standards (IPSAS).
Chitra Sriyani De Silva Lokuwaduge +1 more
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Accountability and Accountable Management in the UK Public Sector
Accounting, Auditing & Accountability Journal, 1993Seeks to promote discussion of the pursuit of accountable management in public sector organizations by providing a commentary on post‐1979 experiences with such reforms in the UK public sector. Particular attention is given to the nature and impact on the UK public sector of the neoliberal agenda which took particular charge during the Thatcher years ...
Humphrey, C., Miller, P., Scapens, R W.
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2016
Accounting is the most basic tool for recording operations occurred between an entity and other operators, which provides the information useful for decision making and accountability. The accounting system in a public entity represents the basis to correctly manage financial resources and to evaluate the government performance and the achievement of ...
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Accounting is the most basic tool for recording operations occurred between an entity and other operators, which provides the information useful for decision making and accountability. The accounting system in a public entity represents the basis to correctly manage financial resources and to evaluate the government performance and the achievement of ...
openaire +2 more sources
Public sector management accounting
2014This chapter describes two specific management accounting methods and techniques, namely cost accounting and capital investment appraisal. It focuses on the price setting, given that this is a major managerial decision-making purpose for which cost accounting information is frequently used.
Budding, G.T., Schoute, M.
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2014
As change sweeps across the public sector, a huge range of accounting and financial management challenges are created.
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As change sweeps across the public sector, a huge range of accounting and financial management challenges are created.
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