DOI: 10.1108/13552550810887408

Purpose: The purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency. The authors bring out the interplay between structures and agency in the process of shaping efficiency, which has...

Purpose: A review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade. Design/methodology/approach: A reflection on the issues covered and achievements made in the reviewed papers in the context of...

Purpose: The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research...

Purpose: This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist”...