Public sector accounting

Xem 1-4 trên 4 kết quả Public sector accounting

The impact of cyber forensic accounting on quality of metaverse integrated reporting quality in metaverse local government

The main aim of this study is to delve into the impact of cyber forensic accounting on the quality of metaverse integrated reporting in metaverse local government. The suggested model was empirically validated using SmartPLS 4.1.0.2 software and structural equation modelling. Statistical data obtained from surveys conducted among accountants working in public sector organizations (PSOs).

10p tuetuebinhan000 23-01-2025 2 2 Download

Doctoral thesis of Philosophy: The diffusion of new public financial management innovation in developing countries: evidence from Sri Lanka

A major feature of public sector accounting reform has been the replacement of conventional cash-based accounting with accrual accounting. Even though accrual accounting is a regular practice in the private sector, little is known about the way in which these practices are diffused throughout large and complex public sector organisations. This thesis relies on Rogers’ (1983) Diffusion of an Innovation Theory (DOI) to explore the diffusion of accrual accounting across the three-tiered (Central - Provincial - Local) government of Sri Lanka.

254p runthenight04 02-02-2023 21 3 Download

Doctoral thesis of Philosophy: Regulatory constraints on public sector innovation: a new comparative approach

This thesis aims to develop a new comparative approach to the study of public sector innovation by examining legislative and regulatory frameworks in a public sector context. The novelty of this approach is exemplified in providing a systematic and detailed account of regulation in the public sector. However, given the sheer breadth of public sector services, a specific area of focus is needed. This thesis will concentrate on public school education as an example of a public sector service to build a series of case studies.

298p runthenight04 02-02-2023 14 2 Download
Doctoral thesis of Philosophy: Capabilities-strategy match and board governance: their impacts on financial performance and accountability-emphasis of government business enterprises

The objectives of the study are: to extend the literature in several ways. First, the relationship between strategictype and organisational capabilities has been predominately investigated in the context of the private sector, not the public sector; To provide evidence about the comparative impacts of two contemporary control devices adapted by management of GBEs, as organisations that operated in a nexus between private sector market conditions and public sector ownership and oversight conditions; To provide evidence about the mix of congruency factors (i.e.

261p runthenight04 02-02-2023 13 2 Download