Purpose The purpose of this paper is to explain the emergence processes of accounting change in the Jordanian Ministry … fiscal reforms. The study explains the ways in which accounting change dynamics can emerge on the basis of interaction … between “external” origins and “internal” accounts; which identifies that accounting is both shaped by, and shaping, wider …

This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current … trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move … and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different …

implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This … where accrual accounting and financial reporting has already been implemented within the public sector is providing a new … avenue for research in this area. This paper reviews both the previous debates surrounding the adoption of accrual accounting …