Comparative Fiscal Performance of Provincial Governments

In Nepal, obstacles and mal practices experienced at the federal level have been cascaded down to lower tiers of the government. The province governments have carried out the financial legacy of federal government, a legacy which has drawn much criticisms for its failure to ensure transparency and accountability. The spending of province and local governments has not been as expected. This has largely stifled development activities

Learning accountability in the public sector: the experience of Kerala

Given that learning has become a core element in addressing the ever-increasing complexities in public sector accountability, we investigate two issues in this paper: (1) how learning was involved in the process of disseminating a competency framework (CF) in four state departments in Kerala, India; and (2) an analysis of the challenges involved in this process, using the theoretical insights from learning accountability. Although the CF would revitalise governance and accountability mechanisms by establishing a conducive environment for administrators to learn in, the nuances of the existing administrative structure limited the scope of this learning exercise. The CF in Kerala generated fear, tension and resistance amongst the administrators, due to a perceived gap between the very objectives of the CF and the administrative settings, in which learning was insignificant. The paper argues that imposing public administrators’ accountability reforms, such as the CF, would be meaningless until an emphasis is placed on learning accountability. Furthermore, there is a need to ‘unlearn’ or ‘discard’ the prevailing traditional learning and accountability practices; unless this is achieved, a conducive environment for learning accountability cannot be institutionalised, nor can reforms such as the CF be materialised

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/

'Does Your Walk Match Your Talk?' Analyzing IPSASs Diffusion in Developed and Developing Countries

Purpose – This research aims to provide a global overview of the adoption status of IPSASs in the different contexts of developed and developing countries on central government level, particularly delineating key reform issues and attempts to overcome these. Design/methodology/approach – The material for this paper was derived through document analysis and a synthesis of prior research. Applying an analytical framework that combines neo-institutional theory with diffusion theory, this material is re-analysed. Findings – There are substantial differences regarding whether countries acknowledge having experienced large implementation challenges and the extent to which the reform benefits have been achieved. The study sheds light on the (institutional) underpinnings of these differences. Research limitations/implications – First, the analysis could be extended to regional and local governments, as well as social funds. Both qualitative and quantitative strategies are suggested. Second, the implementation of the conceptual framework deserves further attention. Third, further research should more thoroughly scrutinise cost-benefit analyses used for justifying the (non)implementation of IPSASs, and in particular the assumptions that are being made in such analyses. Practical implications – The paper informs policymakers and standard setters by delineating the areas and issues complicating the widespread adoption of IPSASs across countries, including pointing out directions to overcome these. Social implications – Substantial amounts of public money are invested internationally to converge accounting standards and translate them into native languages. A close(r) monitoring is needed to ensure that these efforts obtain sufficient value for money. Originality/value – This study is original as it applies an analytical framework that combines neo-institutional theory and diffusion theory to examine public sector accounting convergence issues internationally. Such an approach explicitly puts a focus on decoupling between reform ‘walk’ (decision) and ‘talk’ (implementation) and helps to analyse the reasons for this decoupling

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

Public Finance Management in Federalism

The importance of public financial management in the successful operation of federalism should be realised at all levels and more collaborative approaches to PFM reforms should be pursued involving local authorities, development partners and international organisations, and professional accounting institutions such as the ICAN

(2022). Public Sector Accounting in Developing Countries: What We Know and What we Still Need to Know in General and in the African Context in Particular

This review paper examines the achievements, unintended consequences and the changing contexts of public sector accounting reforms in developing countries. In so doing, it points to two important directions for advancing public sector accounting research in developing countries in general and Africa in particular. Firstly, it suggests moving away from the narrow technical contextualisation and the ‘consultancy-based functionalist’ approaches offered by New Public Management (NPM) over the last three decades. Secondly, it advocates rethinking the imposition of the Word Bank’s development discourses on developing countries and applying the notion of ‘development’ as more of an analytical concept that can capture the idea of ‘publicness’, rather than as a phenomenon specific to a developing country context. This may enable public sector accounting research to implicate public value through accounting, which could have lasting impacts on developing countries’ societal and economic development

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries : a structured literature review

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