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...

Purpose: The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the Central Government of Bangladesh. Design/methodology/approach: Drawing on the ideas of new...

Purpose: The purpose of this study is to investigate how state regulations become ineffective in holding corporations accountable for environmental degradation in an emerging economy context, with a specific focus on oil and gas and cement industry in Nigeria. Design/methodology/approach: The...

Purpose: The purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency. The authors bring out the interplay between structures and agency in the process of shaping efficiency, which has...

Purpose: A 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/approach: A reflection on the issues covered and achievements made in the reviewed papers in the context of...

Purpose – The purpose of this paper is to trace the rise and fall of accruals in the Nepalese central government, contributing to the literature on accrual accounting by looking at the developments in developing countries. Design/methodology/approach – The ideas of institutional theory have...

Purpose: The purpose of this paper is to use the case study of development projects in Sri Lanka and development reports published from 1978 to 2006 to trace how the World Bank has utilised accounting rhetoric/languages in articulating development discourses at different stages of global...

Purpose The purpose of this paper is to focus on the enterprise lending and control process in closely held banks, with special reference to Sri Lanka. It explores how those processes are being influenced by the distinctive cultural and political processes at organizational and societal levels....