"In many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depends on the existence of sound public financial...

"In many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depends on the existence of sound public financial...

This volume aims to contribute to the substance of this debate by looking at how the NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, economic, social and political...

In many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depends on the existence of sound public financial...

Purpose The purpose of this paper is to introduce and synthesise insights from the papers contained in this special issue on accounting, accountability and auditing in emerging economies. Methodology/approach This paper draws upon general desk research and the papers in this special edition....

Cover -- Editorial - a plea for changing directions of public sector accounting research in emerging economies -- Public sector financial management reforms in Ghana: insights from institutional theory -- Management accounting practices and efficiency in a Colombian multi-utility conglomerate --...