International Journal of Public Sector Management
Issue(s) available: 198 – From Volume: 1 Issue: 1, to Volume: 32 Issue: 6
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Industry and Public Sector ManagementVolume 32
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Volume 1
Accounting for heritage assets
Natalia Aversano, Johan Christiaens, Paolo Tartaglia Polcini, Giuseppe SanninoTaking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this…
Comparing the impact of management on public and private nurses in Bangladesh
Matthew Xerri, Farr-Wharton Ben, Yvonne Brunetto, Frank Crossan, Rona BeattieThe purpose of this paper is to use conservation of resources (COR) theory as a lens for comparing the impact of line management on Bangladeshi public and private nurses 
Firm borrowing capacity, government ownership and real earnings management
Mouna Ben Rejeb AttiaThe purpose of this paper is to examine borrowing capacity (BC) of government-owned firms and whether real earnings management (REM) activities moderate the sensitivity of…
Building legitimacy for European public sector accounting standards (EPSAS)
Giovanna Dabbicco, Ileana SteccoliniThe purpose of this paper is to look at the European public sector accounting standards (EPSAS) project development path to explore how governance and legitimacy issues…
Are higher education institutions in Europe preparing students for IPSAS?
Berit Adam, Isabel Brusca, Eugenio Caperchione, Jens Heiling, Susana Margarida F. Jorge, Francesca Manes RossiThe purpose of this paper is to analyze whether higher education institutions (HEIs) in EU Member States are aware of the relevance of the ongoing reforms in public sector…
Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa
Yosra Mnif Sellami, Yosra GafsiThe purpose of this paper is to examine the transparency and completeness of government financial reporting in sub-Saharan African countries by assessing the extent of…
Accounting changes and beyond budgeting principles (BBP) in the public sector
Nizar Mohammad AlsharariThe purpose of this paper is to explain the process of accounting changes and beyond budgeting principles (BBP) in the public sector as influenced by the institutional…
Heritage: the priceless hostage of accrual accounting
Eugenio Anessi-Pessina, Josette Caruana, Mariafrancesca Sicilia, Ileana SteccoliniThe purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to…
Being alert: bridging theory and practice in public sector entrepreneurship
Aaron ArnoldStudies on entrepreneurship in public agencies suggest that managing for innovation may increase organizational performance. These studies, however, do not take into…
ISSN:
0951-3558Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen access:
hybridEditor:
- Prof Dr Sandra van Thiel