Redefining the Boundaries of Public Sector Accounting Research?

Lapsley, Irvine; Lambert, Victoria

doi:10.52399/001c.34146

Cited by 3 publications

References 40 publications

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Public Private Partnerships: Identifying Practical Issues for an Accounting Research Agenda

Sciulli¹

2007

JBSGE

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This article provides a structured framework for research into the accounting implications of Public Private Partnerships (PPPs). PPPs worldwide have taken on increasing significance as a tool that governments can use to develop infrastructure and for the delivery of services. Given the minimal coverage in the literature of the Victorian State Government experience to date regarding the efficacy of PPPs, this report establishes a number of parameters from which academics can conduct research into this strategy and, moreover, make policy recommendations based on those findings. Accounting principles are used to identify whether a PPP will lead to value for money. Consequently, a model is developed to define potential areas of investigation, from which a series of research questions are posed. This is important because, public sector managers need to be aware of the failures and the success stories of particular PPP projects so that lessons can be learned from these experiences. This would inform government officials of any necessary reforms that need to be undertaken for future PPPs.

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Public Private Partnerships: Identifying Practical Issues for an Accounting Research Agenda

Sciulli¹

2007

JBSGE

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Exploring the New Public Management (NPM)-Based Reforms in the Public Sector Accounting

Lokuwaduge

Silva²

2016

Global Perspectives on Risk Management and Accounting in the Public Sector

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This Chapter aims to explore the process of adopting International Public Sector Accounting Standards (IPSAS) as a New Public Management (NPM) based reform in Sri Lanka as a developing country. Based on institutional theory and resource dependence theory, framework was developed to highlight the importance of reforms and of changes in the area of public sector accounting specifically during the last three decades. It shows the extent to which Sri Lankan public sector has adopted IPSAS based accounting reforms and the limitations of adopting these standards in developing countries. This chapter argues that adopting reforms in developing countries is problematic due to limited resources and concludes that, significant changes towards adoption of IPSAS and implementing some of the reform ideas has taken place during the last decade. Relatively little is known about the NPM-based reforms in public sector accounting practices in developing countries. This is an attempt to fill this gap.

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Accounting Reforms for Accountable Public Sector Management

Lokuwaduge

Godage

2020

Advances in Electronic Government, Digital Divide, and Regional Development

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Accounting 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). The purpose of this study is to analyse the progress and the challenges they face in adopting IPSAS as a new public management (NPM) reform in Sri Lanka to enhance public sector accountability. Public sector accounting reforms in the developing countries in Asia is relatively under researched. Using the NPM concept, this study attempts to fill this gap. This chapter argues that even though Sri Lanka has initiated the move towards adopting IPSAS, developing countries face practical problems in adopting reforms due to their contextual factors such as limited institutional capacity and resources, high political involvements in decision-making, and high informality.

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Redefining the Boundaries of Public Sector Accounting Research?

Cited by 3 publications

References 40 publications

Public Private Partnerships: Identifying Practical Issues for an Accounting Research Agenda

Public Private Partnerships: Identifying Practical Issues for an Accounting Research Agenda

Exploring the New Public Management (NPM)-Based Reforms in the Public Sector Accounting

Accounting Reforms for Accountable Public Sector Management

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