Joachim Mitschke: Wirtschaftliches Staatsmanagement. Anmerkungen zur Organisation, Rechnungslegung und Wirtschaftskontrolle staatlicher Einrichtungen. Schriften zur Ordnungspolitik, Band 3. Nomos Verlagsgesellschaft, Baden-Baden 1990. 150 Seiten, 48 DM

This paper is aimed to review the public sector accounting research (PSAR). Through the review of the papers published from 1992 to 2015, the nature, trends and character of PSAR have been tried to identify. To do this a number of papers have been reviewed including special issues of the...

This paper suggests that despite various shortcomings of New Public Management (NPM) and the developments since the concept was introduced, NPM-like initiatives have seemed to remain important in the public sector in the Netherlands. The paper first addresses some societal forces, trends and...

While the volume of interdisciplinary public sector accounting research has expanded, there has been a call to deepen the theorisation. This paper explores the theorisation of the most highly cited interdisciplinary public sector accounting as a tool to understand better what constitutes the...

The role of the Prosecutor and the exercise of prosecutorial discretion can have an enormous impact on the outcome of criminal proceedings. The exercise of prosecutorial discretion is, however, often secretive and misunderstood. There have been concerns that a lack of accountability and...

Even before, but especially in time of financial and economic crisis, countries are facing a challenge to improve the information served by public accounting for the state budgeting purpose, most often by reforming accounting principle from cash flow into accrual. The majority of literature...

"This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as exploring the role of the International...