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Exploring Public Sector Accounting Reforms in an Emerging Economy: A Case of Sri Lanka

The Public Sector Accounting, Accountability and Auditing in Emerging Economies

ISBN: 978-1-78441-662-1, eISBN: 978-1-78441-661-4

ISSN: 1479-3563

Publication date: 15 October 2015

Abstract

Originality/value

This paper is intended to fill a gap in the existing literature on public sector accounting reforms in the context of less developed or emerging countries. It is hopefully valuable for both policy makers and practitioners by allowing them to view the development, challenges and influential aspects of the implementation of New Public Management (NPM) in Sri Lanka in order that they will be able to make informed decisions about adopting more efficient NPM practices to enhance the country’s competitive advantages.

Keywords

Citation

Nagirikandalage, P. and Binsardi, B. (2015), "Exploring Public Sector Accounting Reforms in an Emerging Economy: A Case of Sri Lanka", The Public Sector Accounting, Accountability and Auditing in Emerging Economies (Research in Accounting in Emerging Economies, Vol. 15), Emerald Group Publishing Limited, Bingley, pp. 51-83. https://doi.org/10.1108/S1479-356320150000015003

Publisher

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Emerald Group Publishing Limited

Copyright © 2015 Emerald Group Publishing Limited