Journal of Accounting in Emerging Economies: Volume 11 Issue 5

Editorial – a plea for changing directions of public sector accounting research in emerging economies

Chamara Kuruppu, Pawan Adhikari, Jan van Helden

Public sector financial management reforms in Ghana: insights from institutional theory

Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Samuel Nana Yaw Simpson, Daniel Susuawu

In this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use…

Management accounting practices and efficiency in a Colombian multi-utility conglomerate

Claudia Barrios Álvarez, Pawan Adhikari, Alina Gómez Mejía

The purpose of this paper is to examine how a state-owned Colombian multi-utility conglomerate (CMC) has used management accounting practices (MAPs) to shape efficiency. The…

Risk management factors contributing to transgressions in the procurement practices in South African SOEs

Lindani Myeza, Naledi Nkhi, Warren Maroun

The study aims to deepen the understanding of why risk management principles are circumvented, thereby contributing to transgressions in public procurement for South African…

Forensic auditing mechanism and fraud detection: the case of Nigerian public sector

Ezekiel Oluwagbemiga Oyerogba

This study investigates the perception of professionals in the field of accounting, and those associated with forensic auditing, about the knowledge and skills, experience and…

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

Jan van Helden, Pawan Adhikari, Chamara Kuruppu

A review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.

Gender budgeting in emerging economies–a systematic literature review and research agenda

Isabella M. Nolte, Tobias Polzer, Johann Seiwald

Gender budgeting aims to include a gender perspective at all stages of the budgetary process. Emerging economies (EEs) face different challenges in gender equality to high-income…