Purpose: The purpose of this paper is to provide a global overview of the adoption status of International Public Sector Accounting Standards (IPSASs) in the different contexts of developed and developing countries on central government level, particularly delineating key reform issues and...

Purpose: The 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...

Purpose – The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for Russian central government. Design/methodology/approach – In this paper, accounting is viewed as a social and...

A number of governments have already moved or intend to move from cash to accrual accounting. This has resulted in a growing body of comparative research in public sector accounting. Little work, however, has been devoted so far to investigating government accounting in developing and...

Purpose: This study aims to unravel characteristics of performance audit (PA) reports and official responses to them, associated critiques and alleged unintended consequences. Design/methodology/approach: This archival research study has centered on PA reports and associated newspaper articles,...

Purpose: The purpose of this paper is to explore how participatory budgeting (PB) as a democratic governance tool has been translated within the Russian public sector by addressing the local specifics of its design and mobilization through the formation of networks. Design/methodology/approach:...

<title>Abstract</title> The last few decades have witnessed substantial efforts to reinvent the state worldwide. The Russian state is no exception to this global trend. At the outset of a new millennium, the need for renewal of the post‐Soviet model of the state has been acknowledged, and an up‐to‐date...

"The extant corpus of research on supply chain sustainability in the Arctic exhibits a conspicuous neglect of the social dimension, rendering it the most underprivileged among the three pillars of sustainability. A deep dive into the Arctic, this edited volume endeavors to fill this opulent...

Purpose: The purpose of this paper is to investigate the factors that have resulted in the effective implementation of accrual accounting reforms in the Central Government of Tanzania. Design/methodology/approach: The paper relies on the ideas of institutional theory and some aspects of...