Public sector accounting in emerging economies: a review of the papers published in the first decade of Journal of Accounting in Emerging Economies

What is it about?

This paper reviews papers on public sector accounting in emerging economies, as published in Journal of Accounting in Emerging Economies’ (JAEE) first decade. It shows that a majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. In many papers, the NPM claims, which can range from usability and use of new accounting repertoire to desirable impacts on efficiency and service delivery, are not accomplished. Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance, and a lack of capabilities

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