Accounting has been shown to figure variously in New Higher Education. However, despite their infant precursors having been labelled curricular accounting (Theodossin, 1986), accounting researchers have overlooked a collection of calculative practices that has grown and spread internationally...

As governments work to transform their environments from an internal resource optimization to a process integration and external collaboration focus, integrated systems stand at the forefront of solutions that will achieve this goal. Enterprise Resource Planning (ERP) is proven to significantly...

This paper assesses the development, perspectives and prospects of innovative technology which would be supporting social and economic sustainability in Pakistan. The study specially examines following points: (i) The trend in growth rate of IT industry. (ii) Comparison of growth at the time of...

Variations between the diverse pension systems in the member states of the European Union hamper labour market mobility, across country borders but also within the countries of the European Union. From a macroeconomic perspective, and in the light of demographic pressure, this paper argues that...

Indian Railways is one of the world’s largest public sector organizations. Its network, traffic, organization and extent of vertical integration are gigantic. This paper undertakes a critical examination of its procurement process to understand the procedures and institutional mechanisms which...

The provision of services by Public Administrations to citizens, enterprises, and other Administrations across the whole of the European Union is essential for the implementation of its community policies. The European Parliament and the Council formally adopted on 21 April 2004 the Decision...

There is a significant pressure on Supreme Audit Institutions in Europe: shrinking available resources and growing expectations from its stakeholders (citizens, civil organizations, investors, governments etc.). In consequence of the financial and economic crisis and the unpredictable shocks,...

The paper written from a governance perspective takes the position that a useful governance perspective must be informed by the socio-economic-cultural milieu and in the specific Indian context must sit on a tripod of ‘political reality’, ‘state of decentralization’ and ‘basic economic...

The purpose of this note is to provide guidance to Bank staff on the sources of evidence available to inform the assessment of the governance rating and thereby reduce the scope for subjectivity of the annual CPA exercise. It is designed in particular for Country Economists responsible for the...

The principles and findings from internal government audits (aimed at generating recommendations to improve compliance with anti-corruption regulations) can greatly contribute to the wider anti-corruption literature. Internal audit techniques can overcome the weaknesses of the four predominant...