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Government accounting shows the assets and resources of the government, the changes that occur in them, to provide the necessary information to evaluate the effectiveness of the government in revenue and expense management, and to produce the information required by economic management. In this context, the past, present, and future of the Turkish government accounting system discussed in the theoretical framework in the study.

This paper examines the role of government procurement as a social policy mechanism within a multilateral open trading system. Government regulations globally are being transformed to foster more responsible business conduct in multinational enterprises (MNEs). Yet, concern that sustainability may present a discriminatory barrier to trade has stalled the progress of sustainable public procurement (SPP) at the international level, raising questions regarding the role and scope of the World Trade Organisation’s (WTO) Government Procurement Agreement (GPA) to align taxpayer-funded contracts with the United Nations (UN) Sustainable Development Goals.

With a focus on social sustainability, this paper reviews the grey and academic literature to assess the changing landscape of public procurement policy and supply chain legislation in high-income countries.

Frontrunner nations are adopting a mandatory approach to sustainable public procurement and due diligence legislation is elevating supply chain risk from reputational damage to legal liability. While technological innovation and the clean, green production of manufactured goods dominates the sustainable public procurement literature, the social aspects of sustainability poverty, inequality and human rights remain underrepresented.

The scope of this paper is limited to the examination of government procurement covered by the WTO-GPA (2012). Smaller value contracts, under the WTO-GPA thresholds and the category of defence are beyond the scope of the paper.

The paper focusses on the underserved topic of social sustainability in business-to-government (B2G) – business to government – supply chains arguing that for responsible business conduct to become a competitive advantage, it must be more meaningfully rewarded on the demand-side of all taxpayer-funded contracts in organisation for economic co-operation and development countries. The paper introduces the idea of priceless procurement as a mechanism to build system capacity in the evaluation of non-financial sustainability objectives.

To build the capacity to stimulate competition based on social and environmental policy objectives, the paper introduces the concept of priceless procurement in B2G contracts.

This paper analyzes how the use of unmanned aerial vehicles (UAVs) or “drones” in foreign interventions abroad have changed the dynamics of government activities domestically. Facing limited or absent constraints abroad, foreign interventions served as a testing ground for the domestically constrained U.S. government to experiment with drone technologies and other methods of social control over foreign populations. Utilizing the “boomerang effect” framework developed by Coyne and Hall (2014), this paper examines the use of drones abroad and the mechanisms through which the technology has been imported back to the United States. The use of these technologies domestically has substantial implications for the freedom and liberties of U.S. citizens as it lowers the cost of government expanding the scope of its activities.

The purpose of this paper is to present such an analytical framework for analyzing Government Interoperability Frameworks (GIFs) and to do a comparative analysis of a set of GIFs using the analytical framework. Based on the comparative analysis, the paper presents a set of recommendations useful for new GIF initiatives.

Drawing on literature and personal knowledge and experience, an analytical framework is proposed for qualitative comparison of GIFs. The analytical framework is based on three core areas of interoperability frameworks – context, content, and process. A total of 21 GIFs are analyzed and evaluated against the framework. The primary sources of information for the study are the interoperability framework documents. In some cases, published articles, brochures, etc. are used as additional sources of information.

The comparative analysis shows that the analytical framework adequately covers all the features of the GIFs. Comparative analysis also shows that most of the GIFs concentrate mainly on technical and syntactical aspects only. Organizational and semantic issues are covered only by a handful of GIFs. At the policy level, most common interoperability policies are found to be: the universal adoption of common specifications used on the internet and world wide web, use of XML for data integration and data management, and use of open standards for all public sector information systems. Regarding management of GIF, it is found that German, Greek and New Zealand GIFs document the process of standards life cycle management in a much better way, whereas UK e‐GIFs' coverage of management and compliance mechanism of GIF is excellent. Overall, it is found that the UK e‐GIF is one of the most mature and exhaustive on all counts. German – Standards und Architekturen f¨r eGovernment‐Anwendungen on the other hand is found to be a unique effort. It incorporates features of both an enterprise architecture and those of an interoperability framework.

The contribution of the study is substantial for academia and practitioners. For academics, this framework can be used in future research as a tool to benchmark and grade GIFs. The practitioners, on the other hand, can use the study, to identify various essential features of a GIF which can be very useful for new GIF initiatives. The six‐layered e‐government technical architecture discussed here can be used to check the current status of technical interoperability in an organization and to identify gaps in the technology coverage.

This study aims to investigate factors that influence e-government adoption among public sector departments with the view to determine how such factors may be used to better facilitate e-government adoption across United Arab Emirates (UAE) public sectors. The use of e-government is advocated for the central government in the UAE.

Using random sampling, a total of 172 participants from ten departments and organisations in Dubai and Sharjah completed the online survey for this pilot study.

The authors found that performance expectancy and facilitating conditions have positive effects on e-government adoption. Furthermore, this study revealed the factors that encourage more e-government adoption between government organisations in the UAE. This study reveals three facilitating conditions may encourage e-government adoption in UAE public sector organisations when short- and long-term performances have positive effects on e-government usage.

This study provides middle managers clarity on factors that would influence government-to-government (G2G) uptake in more government organisations across the country. For uniformity and consistency, middle managers are now better informed as a result of this study to determine how best to use the six factors to motivate subordinates for more effective G2G.

The scope and results of this study is a contribution to e-government studies because it identifies the factors that positively influence G2G adoption. This scope exceeds the studies by Chan et al. (2021) and Habib et al. (2020) which focuses on the use of e-government for citizens or the public. This study focuses on the use of e-government within the government and between government departments.

This paper aims to provide an overview of recent research on accountability of local and state governments in India.

The Downsian theory of electoral competition is used as a departure point for classifying different sources of government accountability failures. Subsequent sections deal with each of these sources in turn: limited voter participation and awareness; ideology, honesty and competence of political parties and electoral candidates; capture by elites; clientelism and vote-buying. Each section starts by explaining the relevant departure from the Downsian framework and then reviews available empirical evidence in the Indian context for each of these possible “distortions”, besides effects of related policy interventions. The final section summarizes the lessons learnt, and the fresh questions that they raise.

The paper describes a range of possible reasons that limit the effectiveness of elections as a mechanism inducing governments to be accountable to their citizens and reviews the evidence available from the Indian context concerning each of these.

The contribution of the paper is to provide an overview and perspective of recent literature on political economy problems affecting performance of state and local governments in India.

In general, there are many disincentives standing in the way of promoting change in public procurement practices by government agencies. Because engaging in sustainable purchasing requires some level of entrepreneurialism and risk-taking, a sorting framework is adopted to gauge whether some organizations are systematically more likely to pursue sustainable public purchasing (SPP) efforts than others. One-way analysis of variance and other methods are applied to a survey of public procurement practitioners across over 300 governments in the U.S. Results strongly suggest that agencies of various scope and reach tend to abstain from aggressively pursuing SPP efforts. However, when they do employ SPP, these efforts tend to be quite variable across and within levels of government and organizational size. In an effort to bridge theory with empirical data, a strong case can be made that the current state of SPP in the United States is the result of random and very cautious experimentation with little systematic pattern to SPP adoption.

To recognize and investigate the hypotheses that opportunistic behaviour of project participants in infrastructure public–private partnerships (PPPs) changes over the project’s life cycle. Case study methodology is adopted. The first Indian highway PPP project, awarded with negative grant, is used as the case context. Opportunistic behaviour is a continuous game played by the project stakeholders. Its manifestation depends on the vulnerability of the other party at that point in time in the project life cycle and the past display of opportunism. Because the study is limited to a highway project in an emerging economy, the findings may lack generalizability for which further research is recommended. PPP is increasingly popular. Stakeholders recognize that the existing ex-ante contractual arrangements that seek to mitigate opportunism are not enough for project success. This study addresses this difficulty by providing a closer understanding of how opportunistic behaviours evolve over projects’ life cycle and what steps are necessary to negotiate. Failure to address the antecedents of opportunistic behaviour in time leads to a competition to be more opportunistic, in which the common public gets short changed. This study is an attempt to advance understanding of stakeholders’ behaviour outside the ambit of contract. The extant literature is largely silent on the timing and vulnerability of opportunistic behaviour, viewing it as a static concept. The study demonstrates the changing nature of opportunism that manifests in different forms over the projects life cycle.

Findings of the Secretariat of the African Association for Public Administration and Management (AAPAM′s) study on “Administrative Responses to the Economic Crisis in Africa” (1989) are summarised, focusing on the experiences of four African countries: Ghana, Nigeria, Tanzania and Zimbabwe. Research was based on a model of administrative responses to the “crisis”, predicting four types of change – changes in scope, processes, organisational structures and resource capacity (manpower, finance and equipment) of African Public Administration Systems (PAS). Reports of the subsequent workshop of researchers and policy makers on “Improving Public Sector Management in Africa”, at Arusha, Tanzania in April 1990 are examined, comparisons of the common concerns and dilemmas of the four countries are noted, and conclusions are drawn.

The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for Russian central government.

In this paper, accounting is viewed as a social and institutional practice. A frame of reference guided by three theoretical perspectives is elaborated on. This troika incorporates a system approach to accounting, an accountability approach, and an institutional approach. Document search represents the major method of collecting data for this paper.

This paper suggests that launching a nascent version of Russian central government accounting is better comprehended in terms of legitimacy rather than in terms of instrumentality.

This paper focuses on the appearance of up‐to‐date accounting provisions at macro‐level and does, therefore, have limitations with regard to scope. This makes it intellectually rewarding to link the central government initiatives with endeavours to implement them at different levels of government and in specific public sector organizations.

Bearing in mind, the lack of consistent research efforts on the topic in Western English‐language literature, this paper strives to bring rather “alien” Russian central government accounting into the international arena for the purposes of cross‐national comparisons and wide‐ranging discussions. It also contributes to the literature dealing with the role of international organizations in the reform of public sector accounting.