Purpose – This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision. Design/methodology/approach – This study is the first such research in Japan that has been...

Purpose – This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision. Design/methodology/approach – This study is the first such research in Japan that has been...

Purpose – To analyse productivity of public expenditures; especially to find out the effect of human capital investment on private sector productivity. Design/methodology/approach – Several measures of public sector capital stock are constructed. These measures are used in testing the...

En este trabajo se narra un intento relevante, siquiera desde el punto de vista doctrinal, de la historia institucional de la Hacienda: el ambicioso proyecto de reforma de la Contabilidad Pública llevado a cabo por las Cortes Generales y Extraordinarias instaladas en Cádiz durante la invasión...

In this paper, we are going to study the methodology to calculate the government net borrowing/net lending in National Accounts and Public Sector Accounting. We will determine the differences between both disciplines. The main discrepancy between the National Accounts (ESA-95) and Public Sector...

Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already...

Purpose – This paper aims to discuss the question of how the possible gaps between academic and practical accounting research can be reduced and how academics could make a contribution to solving the practical problems of organizations. Design/methodology/approach - A reflection on Van de Ven...

Purpose – The purpose of this paper is to review research investigating the implications of public private partnership (PPP) schemes for public investment, focusing on the role and effects of accounting as it relates to the assessment, management, control, reporting, accountability and policy...