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

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.<br/

Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in less developed countries (LDCs) - The case of the Nepali central government

Purpose: The adoption of International Public Sector Accounting Standards (IPSASs) in particular the Cash Basis IPSAS has now become a priority for the World Bank and other donors in less developed countries (LDCs). The paper explores the dissemination and implementation of the Cash Basis IPSAS in Nepal, a less developed country which is considered as one of the front-runners in terms of embracing the Cash Basis IPSAS. Methodology/approach: The paper draws on diffusion theory to explain the internal and external factors related to the adoption and implementation of the Cash Basis IPSAS in the Nepali public sector. Data for the paper are derived from document analysis and semistructured interviews. Findings: The study shows that the adoption and implementation of the Cash Basis IPSAS in Nepal has become more of rhetoric than reality. Claims that the Cash Basis IPSAS is gaining popularity and widespread success across less developed countries are therefore contentious. Research limitations: The case of Nepalese central government may not be adequate to generalise the adoption of the cash basis IPSAS in all less developed countries. Nonetheless, the study provides an overview of on-going public sector accounting reforms in less developed countries. Originality/value: The paper emphasises the need for the identification of good accounting practices for less developed countries rather than forcing them into symbolic acceptance of the Cash Basis IPSAS. An example of such a good practice can be the promotion of certain aspects of modified cash accounting

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

No abstract availabl

Participatory budgeting in a Sri Lankan urban council: A practice of power and domination

Drawing on Bourdieu’s triad, i.e. field, habitus and capital, the paper aims at unfolding the practice of participatory budgeting (PB) in one Sri Lankan urban council, which we have referred to as the “Costal Urban Council (CUC)”, and in this process explores how such practice is framed and constrained by the structural and relational aspects of various forms of capital. The PB practice in the CUC has failed to achieve its fundamental objective—public participation in a manner of equality, justice, and transparency, or at least best partial success in some areas such as rates collection. We have demonstrated how PB has become a practice of power and domination rather than a means of fostering political emancipation in the CUC. The field-specific organisation of various forms of capital has allowed the chairman of the CUC to become dominant and take control of the whole budgeting process and PB, which is aimed at impeding such political practices, has become dominated by the same political dynamics. We argue that PB in the specific field of less-developed countries can have far greater effects than simply revitalising local democracy, including providing personal gains and potentially posing a threat to democracy

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

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

Unintended Consequences in Implementing Public Sector Accounting Reforms in Emerging Economies: Evidence from Egypt, Nepal and Sri Lanka

Drawing on diffusion theory, this study investigates the implementation of public sector accounting reforms in three emerging economies - Egypt, Nepal and Sri Lanka. Data for the paper are derived through document analysis and semi structured interviews with public administrators, government accountants and members of professional accountancy bodies. The paper brings out the factors, including the bundling process, pro-innovation biases, informal and interpersonal networks, a boundary spanning process, organisational communication, power disparity, and dominance, all of which have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms in Egypt, Nepal and Sri Lanka at the implementation phase. As a result, public sector accounting reforms have resulted in resistance, internal conflicts and unintended consequences, including the fabrication of results, in all three countries without any evidence of yielding better results for public sector governance and accountability

Exploring elitisation of participatory budgeting in a post-Soviet democracy: evidence from a Ukrainian municipality

Purpose – The purpose of this paper is to explore elites’ prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality. Design/methodology/approach – The paper draws on the elite control and capture literature to examine the occurrence of unintended consequences resulting from the process of PB. Data for this case study are derived from document analysis and semi-structured interviews. Findings – This study demonstrates how the involvement of a non-governmental organisation (NGO) promoted PB in a Ukrainian municipality. In the process of orienting politicians and administrators to PB, its normative benefits tend to be prioritised, whilst very little attention has been paid to making inhabitants aware of their role in the process of participatory decision-making. Although PB is intended to propagate good governance and accountability, it has in fact turned out to be a means of promoting corruption and furthering the personal interests of rent-seeking actors. Practical implications – The paper demonstrates how elites can capture and control PB in the context of emerging economies, thereby preventing its propagated benefits of ensuring equality, justice and emancipation in local communities from being realised. Originality/value – Exploring PB in Ukraine, we urge that caution should be exercised with regard to the wholesale adoption of externally/NGO-propagated ideas. Each emerging economy context is distinct, and an appreciation of this uniqueness is key to the success of PB reforms in different countries