This paper re-examines the stock-flow discrepancies of government debt and deficits and correlation with fiscal transparency. Applying the fully integrated relationship between financial stocks and flows allows for a more refined analysis of the deterministic components that make up the...

Accountability and management accounting have strong links, especially around performance reporting. Many approaches, such as the balanced scorecard and Ramanathan's (1985) accountability framework, stem from management accounting research and practice. Accountability and performance measurement...

The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...

In recent years, politicians' use of performance and other accounting information has attracted a lot of attention of researchers engaged in the study of public sector accounting and public sector management. New Public Management (NPM) attaches great value to these types of information, which...

Objective – This study aims to capture the perspective people and government in Jembrana Bali about politics and power, as a starting point for budget policy formulation.Methodology/Technique – The methods used in this study is dramaturgy. It is a method to analyze the front stage and back...

Objective - This study is based on the social welfare viewpoint of accounting. It examines the benefits of accrual accounting as a replacement for cash accounting as a measure to enhance public service transparency, accountability, and efficiency in the public sectors of Nigeria and...

In Bangladesh, a new statute has been enacted in September 2013 to statutorily regulate the accounting profession and hence, the profession's self-regulation is about at its end. Under this Act, two professional accounting bodies will be regulated by the Financial Reporting Council (FRC), which...

There has been an increased public interest in waqf institution transparency and accountability. The public has continued to demand the best standard of services and greater transparency from waqf institutions. Recent cases of frauds and financial manipulations by the management of faith-based...

The level and trend in cash use in a country will influence the demand for central bank digital currency (CBDC). While access to digital currency will be more convenient than traveling to an ATM, it only makes CBDC like a bank debit card-not better. Demand for digital currency will thus be weak...

This paper investigates the optimal disclosure strategy for private information in a mixed duopoly market, where a state-owned enterprise (SOE) and a joint-stock company compete to supply products. I construct a model where the two firms compete in either quantity or price, and uncertainty is...