The public sector accounting, accountability and auditing in emerging economies
著者
書誌事項
The public sector accounting, accountability and auditing in emerging economies
(Research in accounting in emerging economies / managing and joint editor, R.S. Olusegun Wallace ; joint editors, John M. Samuels, Richard J. Briston, Shahrokh M. Saudagaran, v. 15)(Emerald books)
Emerald, 2015
大学図書館所蔵 全10件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references
内容説明・目次
内容説明
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.
目次
The Public Sector Accounting, Accountability and Auditing in Emerging Economies: Insights, Gaps and Some New Ways Forward.
The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka.
Exploring Public Sector Accounting Reforms in an Emerging Economy: A Case of Sri Lanka.
Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in Less Developed Countries (LDCs) - The Case of the Nepali Central Government.
Accounting Practices in Tanzanian Local Government Authorities: Towards a Grounded Theory of Manipulating Legitimacy.
Factors Influencing the Use of Accounting Information in Tanzanian Local Government Authorities (LGAs): An Institutional Theory Approach.
Public Sector External Auditing in Tanzania: A Theory of Managing Colonising Tendencies.
About the Authors.
About the Editors.
Copyright page.
Editorial Advisory Board.
The Public Sector Accounting, Accountability and Auditing in Emerging Economies.
Research in accounting in emerging economies.
The Public Sector Accounting, Accountability and Auditing in Emerging Economies.
List of Contributors.
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