The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...

Management control systems play a significant role in New Public Management reforms. This paper presents the case of Poland, where a small group of enthusiasts at the Ministry of Finance is attempting to enforce dramatic changes in control systems across the public sector. The changes are both...

The purpose of this study is to explore some of the challenges constraining public sector audit from acting as an effective accountability tool in PPP arrangements in Nigeria and to proffer solutions. This is a conceptual paper and relies on extensive review of literature. We find, among others,...

The article examines the timetable of the introduction and the sudden abandoning of program budgeting in Greece. The analysis is conducted through the lens of neo-institutional theory, organizational change theory and the resource dependency model. The framework developed is informed by archival...

The non-compliance to the public procurement Act 2007 extant laws governing public sector procurement, has resulted to the abuse of government resources. consequently, this study assessed the effect of public procurement Act 2007 on outsourcing decisions of public sector organizations with a...

One of the main themes in the current management control literature is the study of ‘systems' of control practices. While several studies have examined pairwise complementarities in control practices to investigate whether a control system exists, a system may also be comprised of a...

By analysing the organsiation's management challenges and activities from an IC perspective, the research study made visible the organisation's invisible sources of value creation and identified inconsistencies in the enactment of knowledge resources. The ICVC framework proved particularly...

This paper focuses on issues and consequences for the public sector from the current policy decision to adopt sector-neutral International Financial Reporting Standards (IFRS) from reporting periods on or after 1 January 2005. It contends that an examination of the history of private and public...