Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies

Jan van Helden, pawan adhikari, Chamara Kuruppu

    Research output: Contribution to journalArticleAcademicpeer-review

    1 Citation (Scopus)

    Abstract

    Purpose – A review of papers on public sector accounting in emerging economies, as published in ‘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 extant knowledge in this domain.
    Findings – A majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. NPM claims, which can range from usability and use of a new accounting repertoire, to desirable impacts on efficiency and service delivery, are often not fulfilled . Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance and a lack of capabilities
    Research limitations/implications – The paper reviews research published in a niche journal, but the findings are related to the wider public sector accounting literature.
    Practical implications – Public sector practitioners, but also researchers, need to move away from a focus on public sector reforms due to contextual circumstances leading to built-in failures and concentrate instead on understanding how the accounting repertoire works in practice, including routes for improvements therein.
    Originality/value – An original framework for analysing public sector accounting research in emerging economies is proposed, which, among others, distinguishes between various ambition levels for achieving NPM reforms.
    Original languageEnglish
    Article number170
    Pages (from-to)776-798
    Number of pages23
    JournalJournal of Accounting in Emerging Economies
    Volume11
    Issue number5
    Early online date3-Jun-2021
    DOIs
    Publication statusPublished - 29-Oct-2021

    Keywords

    • public sector accounting, emerging economies, New Public Management, international organisations, literature review

    Cite this