scholarly journals Editorial – a plea for changing directions of public sector accounting research in emerging economies

2021 ◽  
Vol 11 (5) ◽  
pp. 677-690
Author(s):  
Chamara Kuruppu ◽  
Pawan Adhikari ◽  
Jan van Helden
Keyword(s):  
Public Sector ◽  
Emerging Economies ◽  
Accounting Research ◽  
Public Sector Accounting

scholarly journals Accounting and the post-new public management

2018 ◽  
Vol 32 (1) ◽  
pp. 255-279 ◽  
Author(s):  
Ileana Steccolini
Keyword(s):  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
The Public ◽  
Accounting Research ◽  
Societal Relevance ◽  
New Public ◽  
Public Sector Accounting

Purpose The purpose of this paper is to reflect various pathways for public sector accounting and accountability research in a post-new public management (NPM) context. Design/methodology/approach The paper first discusses the relationship between NPM and public sector accounting research. It then explores the possible stimuli that inter-disciplinary accounting scholars may derive from recent public administration studies, public policy and societal trends, highlighting possible ways to extend public sector accounting research and strengthen dialogue with other disciplines. Findings NPM may have represented a golden age, but also a “golden cage,” for the development of public sector accounting research. The paper reflects possible ways out of this golden cage, discussing future avenues for public sector accounting research. In doing so, it highlights the opportunities offered by re-considering the “public” side of accounting research and shifting the attention from the public sector, seen as a context for public sector accounting research, to publicness, as a concept central to such research. Originality/value The paper calls for stronger engagement with contemporary developments in public administration and policy. This could be achieved by looking at how public sector accounting accounts for, but also impacts on, issues of wider societal relevance, such as co-production and hybridization of public services, austerity, crises and wicked problems, the creation and maintenance of public value and democratic participation.

scholarly journals Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia

2019 ◽  
Vol 8 (2) ◽  
pp. 94
Author(s):  
Harumi Puspa Rizky ◽  
Doddy Setiawan
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Local Governments ◽  
Quantitative Methods ◽  
Financial Accounting ◽  
Research Topics ◽  
The Public ◽  
Accounting Research ◽  
Field Samples ◽  
Public Sector Accounting

<p class="JurnalASSETSABSTRAK">ABSTRAK</p><p>Penelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field. Sampel yang diambil berasal dari 22 jurnal terakreditasi di Indonesia dan diperoleh 137 artikel selama tahun 2010-2018. Penelitian ini mengklasifikasikan artikel berdasarkan topik dan metode penelitian. Hasil penelitian ini menunjukkan bahwa  topik yang paling banyak digunakan dalam penelitian akuntansi sektor publik adalah topik mengenai akuntansi keuangan dan  untuk model yang sering digunakan adalah metode kuantitatif dan juga metode survei serta archival. Topik akuntansi keuangan pada sektor publik menjadi topik terbanyak yang diteliti dikarenakan akuntansi pada sektor publik masih menjadi perhatian khusus dan masih banyak pemerintah daerah yang terkendala pelaporan keuangan. Sementara itu dari topik penelitian yang paling sedikit dilakukan dari tujuh kategori adalah topik mengenai perpajakan dan sistem akuntansi.<em></em></p><p class="JurnalASSETSABSTRAK"><em>ABSTRACT</em></p><p><em><em>This study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.</em><br /></em></p>

scholarly journals Intellectual heritages of post-1990 public sector accounting research: an exploration

2020 ◽  
Vol 33 (8) ◽  
pp. 2077-2110
Author(s):  
Hans-Jürgen Bruns ◽  
Mark Christensen ◽  
Alan Pilkington
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Content Type ◽  
Accounting Research ◽  
Loosely Coupled ◽  
New Public ◽  
Public Sector Accounting ◽  
Cumulative Knowledge

PurposeThe article's aim is to refine prospects for theorising in public sector accounting (PSA) research in order to capture the methodological benefits promised by its multi-disciplinarity.Design/methodology/approachThe study primarily employs a bibliometric analysis of research outputs invoking New Public Management (NPM). Applying a content analysis to Hood (1991), as the most cited NPM source, bibliographic methods and citation/co-citation analysis for the period 1991 to 2018 are mobilised to identify the disciplinary evolution of the NPM knowledge base from a structural and longitudinal perspective.FindingsThe analysis exhibits disciplinary branching of NPM over time and its imprints on post-1990 PSA research. Given the discourse about origins of NPM-based accounting research, there are research domains behind the obvious that indicate disciplinary fragmentations. For instance, novelty of PSA research is found in public value accounting, continuity is evidenced by transcending contextual antecedents. Interestingly, these domains are loosely coupled. Exploring the role of disciplinary imprints designates prospects for post-NPM PSA research that acknowledges multi-disciplinarity and branching in order to deploy insularity as a building block for its inquiries.Research limitations/implicationsCriteria for assessing the limitations and credibility of an explorative inquiry are used, especially on how the proposal to develop cumulative knowledge from post-1990 PSA research can be further developed.Practical implicationsA matrix suggesting a method of ordering disciplinary references enables positioning of research inquiries within PSA research.Originality/valueBy extending common taxonomies of PSA intellectual heritages, the study proposes the ‘inquiry-heritage’ matrix as a typology that displays patterns of theorisation for positioning an inquiry within PSA disciplinary groundings.

scholarly journals Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tobias Polzer ◽  
Pawan Adhikari ◽  
Cong Phuong Nguyen ◽  
Levi Gårseth-Nesbakk
Keyword(s):  
Public Sector ◽  
Emerging Economies ◽  
Low Income ◽  
Accounting Standards ◽  
Analytical Framework ◽  
Flow Diagram ◽  
Low Income Countries ◽  
Content Type ◽  
Holistic Understanding ◽  
Public Sector Accounting

PurposeThe aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”).Design/methodology/approachAn analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework.FindingsThe authors find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. The authors discover that the majority of articles rely on secondary data collection. While two-thirds of the studies perform a content analysis of pre-existing material, about one-fifth of the articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSAS reforms stand in EEs/LICs, and what factors influence the progression of reforms to the next stage of diffusion.Originality/valueThe authors outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs.

scholarly journals Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jan van Helden ◽  
Pawan Adhikari ◽  
Chamara Kuruppu
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Emerging Economies ◽  
Public Management ◽  
New Public Management ◽  
Local Context ◽  
Content Type ◽  
Public Sector Reforms ◽  
New Public ◽  
Public Sector Accounting

PurposeA review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.Design/methodology/approachA reflection on the issues covered and achievements made in the reviewed papers in the context of extant knowledge in this domain.FindingsA majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. NPM claims, which can range from usability and use of a new accounting repertoire to desirable impacts on efficiency and service delivery, are often not fulfilled. Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance and a lack of capabilities.Research limitations/implicationsThe paper reviews research in a niche journal, but the findings are related to wider public sector accounting literature.Practical implicationsPublic sector practitioners, but also researchers, need to move away from a focus on public sector reforms due to contextual circumstances leading to built-in failures and concentrate instead on understanding how the accounting repertoire works in practice, including routes for improvements therein.Originality/valueAn original framework for analysing public sector accounting research in emerging economies is proposed, which, among others, distinguishes between various ambition levels for achieving NPM reforms.

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