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The purpose of this paper is to explore the challenges and influential factors experienced in the development of public sector accounting reforms in the emerging economy of Sri Lanka. The reforms aim to improve public governance and transparency while reducing corruption and dishonesty.

Qualitative (thematic) analysis has been employed by using both primary and secondary data. Primary data was obtained by interviewing selected respondents from public sector organisations in Sri Lanka. The respondents were selected by using an expert purposive sampling technique. Apart from the primary data, secondary data such as government reports, relevant literature and paper articles was also analysed in order to produce more robust findings.

The findings indicate that technological and cultural factors have influenced accounting reforms in the public sector in Sri Lanka. In addition, the politicisation and bureaucracy of the public sector as well as sluggish attitudes towards costs have served as prominent barriers to efficient implementation of the reforms.

This study was limited in terms of generalisation because of relatively small sample sizes. A larger sample with more diversity could have enhanced the generalisation of the results which could serve as direction for further research.

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.

Walking for transport can contribute significantly to population levels of physical activity. Health agencies are consequently seeking opportunities to influence transport policy to achieve co-benefits of increased physical activity and reduced congestion. This case study utilised Kingdon’s ‘Multiple Stream’ theory as a framework to examine the policy development process that led to the establishment of the first ever state walking target and subsequent state walking strategy in New South Wales (NSW), Australia. This chapter presents how evidence compilation was translated into various policy solutions across sectors before an opportune political environment provided a brief ‘policy window’ (the 2011 state election in NSW, Australia and change of Government). The advantages of a ‘policy entrepreneur’ formally empowered to engage policy makers across multiple agencies and identify forthcoming ‘policy windows’ to frame politically palatable walking policy solutions is highlighted. No data have been compiled to measure the impact of the finalised policy upon walking in NSW. The case study reinforces previous research findings that walking policy development, like other areas of public health, is often based more on politics and professional judgement than on research evidence alone. Differences in walking target measures in the health and transport sectors influence which policy solutions are prioritised. The chapter describes the policy development process of the first state walking strategy in NSW, Australia to better understand factors that may influence similar future policy decisions.

This chapter traces the evolution of political–administrative relationships in the South African public service. It traces how segregation and apartheid laid down the foundation of the country’s governmental system. The public service was effectively set up for Whites and poorly resourced self-governing territories were set up for Blacks. The National Party (NP) was in office from 1948 to 1994 and this long period in office led to the politicisation of the bureaucracy, with public servants gradually starting to adopt the government’s way of thinking instead of being impartial. In the 1980s, under President P.W. Botha, the government embarked on public sector reform, which included politicisation of the top levels of the public sector.

The role of the PSC/CoA is discussed – it had omnipotent human resources powers over the public service, particularly during the dying days of apartheid. The chapter then examines constitutional change in the 1990s, looking at both the Interim and Final Constitutions, which laid down the foundation of a democratic society. There is particular emphasis on political–administrative relationships and the declining influence of the PSC.

Since the mid-1990s most Australian jurisdictions have adopted, either through subordinate legislation or through internal government directives, rules regarding how government agencies should behave when participating in litigation. While these rules met an immediate need associated with the outsourcing of legal work to private law firms, this chapter argues that they are unsuited for enduring use: they lack a proper rationale, they are poorly worded and uncertain in their meaning; it is unclear whether and how courts should enforce them, and they have not been reviewed to take account of the more recent developments in civil procedure.

Purpose – This chapter explores the policy formation process for chemical pollution in the An-Shun Plant case. Two major policies including the closing policy and the 1.3 billion NT dollars’ compensation were studied.

Design/methodology/approach – This chapter first analyzes the background of the An-Shun Plant case, the closing policy, and the compensation policy. Analytically, a comparison of the closing policy and compensation policy are offered using Kingdon's (1984) theories of policy formation.

Findings – It was found that both inside and outside government factors were important from the analysis of the two formed policies. For the closing policy, inside government factors were more important than outside government factors. On the contrary, outside government factors were more important for the compensation policy.

Originality/value of the chapter – Environmental policies, especially compensation policy processes, were often ignored. This chapter signifies the importance of environmental policy formation.

This chapter provides a summary of the main findings, indicating that none of the public service reforms studied has worked particularly well. It then looks at ‘The Way Forward’ by analysing current proposals of the Ramaphosa government to reform the public sector. There are legislative proposals to give HoDs powers to appoint and dismiss staff, along with provisions devolving administrative powers to HoDs, while retaining strategic powers. There is a provision for the EA to intervene in the event of HoDs failing or refusing to fulfil a power or duty in terms of the proposed Act. This does provide a back door for Ministers to intervene in administration. Further, there is likely to be resistance against proposals to reduce politicians’ role in human resources, including members of the President’s own political party who are reluctant to lose delegation powers. Finally, it is suggested that the government should move away from centralised policies, particularly in respect of performance management, towards network governance-type approaches which promote a non-hierarchical approach to Public Administration.