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Editorial – a plea for changing directions of public sector accounting research in emerging economies

Editorial – a plea for changing directions of public sector accounting research in emerging... Editorial Editorial – a plea for changing directions of public sector accounting research in emerging economies 1. Introduction The pandemic and the financial crisis of 2008 have demonstrated the importance of governments’ involvement in protecting the lives and livelihoods of citizens. At the same time, an unprecedented increase in the volume of government expenditures has, however, raised concerns over the capacity of governments to meet their future socio-environmental and financial obligations, and has ultimately questioned the long-term sustainability of public finance. The financial health of governments has therefore drawn wider attention (World Bank, 2020). However, even before the pandemic and the crisis, public sector institutions’ way of utilising public funds has been subject to public and media scrutiny (G arseth-Nesbakk and Kuruppu, 2018). Throughout the past decades, countries aspired to increase public sector institutions’ efficiency and effectiveness, and to avoid corruption by adopting business-like practices (Hood, 1991a, b, 1995). In particular, a greater effort has been made to quantify results and outcomes concerned with the use of public funds and resources, predicating improvements in the allocation of scarce resources and better public service delivery (Hood, 1995; Torfing and Traintafillou, 2014). Such initiatives, central to new public management (NPM), are http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting in Emerging Economies Emerald Publishing

Editorial – a plea for changing directions of public sector accounting research in emerging economies

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References (80)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2042-1168
DOI
10.1108/jaee-11-2021-337
Publisher site
See Article on Publisher Site

Abstract

Editorial Editorial – a plea for changing directions of public sector accounting research in emerging economies 1. Introduction The pandemic and the financial crisis of 2008 have demonstrated the importance of governments’ involvement in protecting the lives and livelihoods of citizens. At the same time, an unprecedented increase in the volume of government expenditures has, however, raised concerns over the capacity of governments to meet their future socio-environmental and financial obligations, and has ultimately questioned the long-term sustainability of public finance. The financial health of governments has therefore drawn wider attention (World Bank, 2020). However, even before the pandemic and the crisis, public sector institutions’ way of utilising public funds has been subject to public and media scrutiny (G arseth-Nesbakk and Kuruppu, 2018). Throughout the past decades, countries aspired to increase public sector institutions’ efficiency and effectiveness, and to avoid corruption by adopting business-like practices (Hood, 1991a, b, 1995). In particular, a greater effort has been made to quantify results and outcomes concerned with the use of public funds and resources, predicating improvements in the allocation of scarce resources and better public service delivery (Hood, 1995; Torfing and Traintafillou, 2014). Such initiatives, central to new public management (NPM), are

Journal

Journal of Accounting in Emerging Economies – Emerald Publishing

Published: Oct 29, 2021

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