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Public Sector Accounting and Financial Management in Developing Countries A Critical Assessment of the Literature

Public Sector Accounting and Financial Management in Developing Countries A Critical Assessment... The resurgence of interest in public sector accounting has been evident in the significant growth of the literature concerning both developed and developing countries. Literature reviews in the area, however, have only focused on the former thus leaving a gap which has been overlooked for some time. This paper begins to respond to this lack in the literature by critically assessing research on public sector accounting and financial management in developing countries. The paper elaborates the various views expressed by writers in the field and also identifies omissions in terms of themes, methodologies, and methods. In particular, we argue that most of the mainly nonempirical studies in the literature have been influenced to a very large extent by development economics thinking including theories the relevance of which have been significantly questioned in that discipline. We conclude by offering some suggestions for future research in the area. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

Public Sector Accounting and Financial Management in Developing Countries A Critical Assessment of the Literature

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1321-7348
DOI
10.1108/eb060689
Publisher site
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Abstract

The resurgence of interest in public sector accounting has been evident in the significant growth of the literature concerning both developed and developing countries. Literature reviews in the area, however, have only focused on the former thus leaving a gap which has been overlooked for some time. This paper begins to respond to this lack in the literature by critically assessing research on public sector accounting and financial management in developing countries. The paper elaborates the various views expressed by writers in the field and also identifies omissions in terms of themes, methodologies, and methods. In particular, we argue that most of the mainly nonempirical studies in the literature have been influenced to a very large extent by development economics thinking including theories the relevance of which have been significantly questioned in that discipline. We conclude by offering some suggestions for future research in the area.

Journal

Asian Review of Accounting – Emerald Publishing

Published: Feb 1, 1997

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