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This paper investigates to what extent public sector entities (PSEs) in developing countries (DCs) are compliant with IPSAS and examines the impact of the socioeconomic and politico-administrative environment on this compliance during the period 2015–2018.

This research develops a self-constructed checklist consisting of 116 disclosure items from five accrual-based IPSAS (IPSASs, 1, 2, 3, 14 and 24) and applies panel regressions for a sample of 500 entity-year observations of 125 PSEs.

The study results show a high level of disparity in the degree of compliance with IPSAS amongst DCs' governments, with an overall average level of 61%. They reveal that compliance with IPSAS is positively influenced by the level of citizen wealth, government political culture (degree of government openness) and the quality of public administration, whereas jurisdiction size, government financial condition and political competition are non-significant factors.

This research provides researchers and practitioners with a comprehensive framework for understanding the extent of New Public Management reforms in DCs with a focus on International Public Sector Accounting Standards implementation. It might assist policymakers in their accounting strategies and might be a signal for DCs with low compliance to tap lessons from governments with successful experience of IPSAS adoption.

Focusing on DCs' context, this paper brings new insights into the analysis of socioeconomic and politico-administrative incentives for government compliance with IPSAS. It is the first to investigate the impact of citizen wealth and political competition on IPSAS disclosures.

This study aims to investigate the most effective approach for governments and enterprises to combat desertification by considering the governance cycle. The focus is on understanding how the government can incentivize enterprises to actively engage in desertification combat efforts.

Both the government and the enterprise are treated as rational entities, making strategic choices for joint participation in combating desertification. Recognizing the dynamic nature of the desertification combat area, differential game models are employed to identify the optimal mode for combating desertification.

The findings underscore the significant influence of the governance cycle duration on the selection of desertification combat modes for government and enterprise. A cooperative mode is best suited to a short governance cycle, while an ecological subsidy mode is optimal for a longer cycle. Enhancing governance technology and shortening the governance cycle are conducive to combating desertification. Reducing taxes alone may not be an effective control strategy; rather, the government can better motivate enterprises by adopting tax rate policies aligned with the chosen governance mode.

This research contributes by elucidating the impact mechanism of the government cycle’s length on the desertification combat process. The results may offer valuable insights for governments in formulating strategies to encourage corporate participation in combating desertification and provide theoretical support for selecting optimal desertification combat modes.

Of critical concern to the world is the need to reduce consumption and waste of natural resources. This study provides a multi-level exploration of the ways situational and transformational links between levels and challenges are related to the adoption and utilization of material flow cost accounting in Vietnam, to encourage green productivity.

Based on triangulation of public documents at different institutional levels and a set of semi-structured interviews, situational and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors.

Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting and suggests opportunities to overcome these. The weakest links identified involve macro-to meso-situational and micro-to macro-transformational links. The paper highlights the dominance of meso-level institutions and lack of focus on micro transformation to cut waste and enable improvements in green productivity.

The paper identifies ways for companies in Vietnam to reduce unsustainability and enable transformation towards sustainable management and waste reduction.

The paper is the first to develop and use a multi-level/multi-time period framework to examine the take-up of material flow cost accounting to encourage transformation towards green productivity. Consideration of the Vietnamese case builds understanding of the challenges for achieving United Nations Sustainable Development Goal number 12, to help enable sustainable production and consumption patterns.

Australia appears to be encountering a crisis in the protection of certain heritage places, despite its strong reputation in heritage conservation built up since the 1970s. Consequently, this paper examines changes to national cultural heritage management policy over the last few decades to understand more about this crisis.

Indigenous (Aboriginal and Torres Strait Islander heritage) was selected as the key focus. This paper applies a cultural heritage management framework tested first in Hong Kong to measure Australian paradigm change over 45 years.

It found the 1990s shift away from the provision of independent technical advice on national heritage policy has had a major impact. This shift is based on a change in ethos away from the earlier Whitlam/National Estate broader vision of heritage responsibilities towards a narrower more conservative one at the national level. Also, it found that studies and policymaking should allow for Indigenous voices. More Indigenous input in heritage policy formulation at all levels of government would further decolonise Indigenous heritage governance to deal justly with Indigenous Australians and their heritage.

Resources did not allow for comparative studies of the non-Indigenous (historic) and natural heritage as part of the current study.

The study also included a consultation paper and an online conference presentation that have raised questions about the efficacy of current national policy on Indigenous places, on which a national conversation is urgently needed. The recent review of the National Heritage Strategy by the Australian Commonwealth Government based some of its proposed options on those listed in the consultation paper to initiate this conversation in a limited way.

One finding is that attention to heritage policy and protection must be ongoing at all levels of government and inclusive of First People's human rights, particularly those concerning their heritage. In regard to Australia, most Aboriginal and Torres Strait Islander respondents in this study would like to see targeted funding return for more than just iconic Indigenous places and for the creation of a more independent heritage body that allows them more self-determination in the care of their heritage.

The paper's value is that it investigates the Australian Heritage Commission's impact in the development of Australian cultural heritage management and associated national policy. Also, it provides insights for other postcolonial or New World settler societies dealing with the same issues or any decision-makers considering establishing a national independent body to oversee heritage protection and policymaking.

The 2008 Chinese melamine milk scandal resulted in six reported fatalities and affected around 300,000 children, of whom 54,000 were hospitalised. Previous studies have used linear approaches to examine the root causes of the melamine milk scandal.

In the present study, we applied a systems approach to the melamine milk scandal to identify the complex systems-level failures across the supply chain leading to the incident and why food fraud incidents such as this occurred in the dairy sector. Additionally, systemic failures associated with food fraud vulnerability factors were considered (i.e. opportunities, motivation and control measures).

48 contributory factors of influence were identified and grouped across six sociotechnical levels across the Chinese dairy system, from government to equipment and surroundings. Lack of vertical integration (processes and communication) contributed to the failure. When viewed from a broader perspective, the melamine milk scandal can be linked to a series of human errors and organisational issues associated with government bodies, the dairy supply chain, individual organisations and management decisions and individual actions of staff or processes.

This approach is of value to policymakers and the industry as it supports public health investigations of food fraud incidents and proactive food safety management.

To the best of our knowledge, this is the first study to analyse a food safety or fraud incident using the AcciMap approach and the food fraud vulnerability assessment (FFVA) technique. AcciMap analysis is applied to both unintentional and intentional aspects of the incident.

Infrastructure financialization plays a critical role in infrastructure development and urban growth around the world. However, on the one hand, the existing research on the infrastructure financialization focuses on qualitative and lacks quantitative country-specific studies. On the other hand, the spatial heterogeneity and influencing factors of infrastructure financialization are ignored. This study takes China as a typical case to identify and analyze the spatial characteristics, development process and impact factors of infrastructure financialization.

To assess the development and characteristics of infrastructure financialization in China, this study constructs an evaluation index of infrastructure financialization based on the infrastructure financialization ratio (IFR). This study then analyzes the evolution process and spatial pattern of China's infrastructure financialization through the spatial analysis method. Furthermore, this study identifies and quantitatively analyzes the influencing factors of infrastructure financialization based on the spatial Dubin model. Finally, this study offers a policy suggestion as a governance response.

The results demonstrate that infrastructure financialization effectively promotes the development of infrastructure in China. Second, there are significant spatial differences in China’s infrastructure financialization. Third, many factors affect infrastructure financialization, with government participation having the greatest impact. In addition, over-financialization of infrastructure has the potential to lead to government debt risks, which is a critical challenge the Chinese Government must address. Finally, this study suggests that infrastructure financialization requires more detailed, tailored,and place-specific policy interventions by the government.

This study not only contributes to enriching the knowledge body of global financialization theory but also helps optimize infrastructure investment and financing policies in China and provides peer reference for other developing countries.

The opening of government data is high on the policy agenda of governments worldwide. However, data release faces barriers due to limited support of civil servants, whereas the literature neglects civil servants' role in opening data. This paper aims at understanding why civil servants can be reluctant to support the disclosure of data. The authors developed a model to explain civil servants' behavioral intention to open data.

The authors test a series of hypotheses by collecting and analyzing survey data from 387 civil servants and by applying multivariate hierarchical regression.

The results indicate the factors influencing the behavior of civil servants. Social influences, performance expectancy, data management knowledge and risks have a significant influence. Personal characteristics control these effects.

Caution is needed to generalize the findings towards the support to open data provision by civil servants. Though the analyzed sample was limited to Brazil, other countries and cultures might yield different outcomes. Larger and more diversified samples might indicate significant effects on variables not found in this research.

The insights can be used to develop policies for increasing the support of civil servants towards governmental data disclosure.

This study suggests factors of influence to civil servants' behavior intentions to disclose governmental data. It results in a model of factors, specifically for their behavioral intention at the individual level.

This paper documents the Government Accounting Standards Board (GASB) 34 literature, primarily in the areas of (1) accountability and improved reporting, (2) government-wide financial statements and accrual accounting and (3) infrastructure asset capitalization and the modified approach. The paper also evaluates the state of the research, recognizes implications for practice and standard setting, identifies knowledge gaps and proposes avenues for future research.

The authors identified the articles in this narrative review by searching Google Scholar and EBSCO for the years 2000 through 2023, using the keywords GASB 34, government-wide financial statements, government fund statements, infrastructure assets and modified approach.

This review finds that GASB 34 requirements improved accountability and reporting, but GASB can still make improvements. The addition of the MD&A section requirement improved readability but placed a burden on preparers. Analysis of government-wide statement research indicates that the accrual-based Statement of Net Assets provides value in credit decisions, while the accrual-based Statement of Activities does not. The research on infrastructure accounting requirements shows limited adoption of the modified approach and some comparability issues with choices involving capitalization thresholds, baselines and asset management systems (AMSs). Based on this review, the authors also present suggestions to further this line of research.

To the best of the authors’ knowledge, this is the first article that reviews over 20 years of GASB 34 related literature. The review and suggestions for future research are timely as GASB is in the process of reexamining some of GASB 34's requirements.

The build-up of large-scale COVID-19 testing required an unprecedented effort of coordination within decentralized healthcare systems around the world. The aim of the study was to elucidate the challenges of vertical policy coordination between non-political actors at the national and regional levels regarding this policy issue, using Sweden as our case.

Interviews with key actors at the national and regional levels were analyzed using an adapted version of a conceptualization by Adam et al. (2019), depicting barriers to vertical policy coordination.

Our results show that the main issues in the Swedish context were related to parallel sovereignty and a vagueness regarding responsibilities and mandates as well as complex governmental structures and that this was exacerbated by the unfamiliarity and uncertainty of the policy issue. We conclude that understanding the interaction between the comprehensiveness and complexity of the policy issue and the institutional context is crucial to achieving effective vertical policy coordination.

Many studies have focused on countries’ overall pandemic responses, but in order to improve the outcome of future pandemics, it is also important to learn from more specific response measures.

The purpose of this paper is twofold: first, it explores the influencing factors of the government’s trust decision-making in the private sector; second, it explores how these influencing factors affect the government’s trust decisions.

A theoretical model was established, and a questionnaire survey was conducted among 152 professionals. The collected datas were analyzed by the structural equation modeling (SEM) method.

The study identified four critical factors that influence the government’s decision to trust the private sector in public-private-partnership (PPP) projects. All the four factors have a positively correlated impact on the government’s trust decision-making. The structural equation path analysis shows that the most important factor affecting the government’s trust decision-making is the trustee’s (private sector) trustworthy characteristics, and the path coefficient is 0.92. The path coefficients of risk perception and the trustor’s trust tendency are 0.83 and 0.74, respectively. The influence of the legal system environment on government trust decision-making is moderate, with a path coefficient of 0.68.

This paper contributes to the literature in two aspects. First, the factors influencing decision-making to government trust in the private sector in PPP projects have been identified. Second, a comprehensive view of the mechanism of government trust in the private sector in PPP projects has been theorized by the SEM method.