Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability. With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.

In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operations and projects through cost accounting and cost management tools. The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, professional accounting bodies, the government, policymakers, academics, consultants and operational managers.

Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited. Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America. It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.

In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operations and projects through cost accounting and cost management tools. The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, professional accounting bodies, the government, policymakers, academics, consultants and operational managers.

In the recent decade, governments worldwide are increasingly focusing on being community-centric and outcomes-based. Consequently, they are starting to move towards outcomes-based approaches to public financial management systems. An outcomes-based approach allows government service agencies and specific program areas to organize and communicate priorities to achieve what matters and makes a difference rather than just going through the motions. Empirical evidence on how government agencies in emerging economies go about this contemporary approach and issues affecting these practices is limited. This edited collection of chapters is aimed at covering public sector reform and performance management in emerging economies with special reference to outcomes-based approaches in practice in government services. Practices from developed economies contained in the first book on the topic have been published by Routledge in February 2021. The insights offered on the topic are written by renowned scholars who have identified important issues pertinent to those interested in public sector governance, accounting, accountability, and performance management effectiveness in emerging economies. The book will be highly accessible to researchers, academics, and students in the fields of accounting, public administration, development studies, and other non-accounting audiences alike.

Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited. Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America. It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.

This handbook is intended primarily for practitioners such as accountants, auditors, financial analysts, business managers, and chief executives. The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions. In order to survive in the changing business environment, organizations should rethink their strategic philosophy and the role of management accounting. Management accounting systems exist to help managers make economic decisions. In preparing and assessing their strategic plans, organizations need information on many areas of their business environment. Management accounting is also in a process of change. While some businesses continue to use conventional methods of costing, performance measurement and cost analysis, increasing numbers are adopting activity based cost allocation system, strategic oriented investment decisions models, and multiple performance measures such as the Balanced Scorecard. This handbook focuses on both conventional and contemporary issues in cost and management accounting. It presents an intriguing combination of 20 chapters, separated for presentation purpose into seven themes, dealing respectively with: organizational planning and controls; costing for business decisions; pricing decisions; capital budgeting decisions; performance measurement and benchmarking; contemporary management accounting tools; and management accounting for the public sector. All chapters in this handbook provide both retrospective and modern views and commentaries by knowledgeable scholars in the field, who are able to offer unique insights on the changing role of cost and management accounting in today s businesses.

With increased competition for external funding, technological advancement, and public expectations for transparency, not-for-profit and non-governmental organizations are facing new challenges and pressures. While research has explored the roles of accounting, accountability, and performance management in nonprofit organizations, we still lack evidence on the best practices these organizations implement in the areas of accountability and performance management. This book collects and presents that evidence for the first time, offering insights to help nonprofits face these new challenges head-on. Performance Management in Nonprofit Organizations focuses on both conventional and contemporary issues facing nonprofits, presenting evidence-based insights from leading scholars in the field. Chapters examine the design, implementation, and working of accounting, accountability, governance, and performance management measures, providing both retrospective and contemporary views, as well as critical commentaries on accounting and performance related issues in nonprofit organizations The book's contributors also offer critical commentaries on the changing role of accounting and performance management in this sector. This research-based collection is an interesting and useful read for academics, practitioners, students, and consultants in nonprofit organizations, and is highly accessible to accounting and non-accounting audiences alike.

In the recent decade, governments worldwide are increasingly focusing on being community-centric and outcomes-based. Consequently, they are starting to move towards outcomes-based approaches to public financial management systems. An outcomes-based approach allows government service agencies and specific program areas to organize and communicate priorities to achieve what matters and makes a difference rather than just going through the motions. Empirical evidence on how government agencies in emerging economies go about this contemporary approach and issues affecting these practices is limited. This edited collection of chapters is aimed at covering public sector reform and performance management in emerging economies with special reference to outcomes-based approaches in practice in government services. Practices from developed economies contained in the first book on the topic have been published by Routledge in February 2021. The insights offered on the topic are written by renowned scholars who have identified important issues pertinent to those interested in public sector governance, accounting, accountability, and performance management effectiveness in emerging economies. The book will be highly accessible to researchers, academics, and students in the fields of accounting, public administration, development studies, and other non-accounting audiences alike.

Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices.

Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections:

Worldview and paradigms

Methodologies and strategies

Data collection methods and analysis

Experiencing qualitative field research: personal reflections

Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.

Table of Contents

Part I: Introduction

1. Researching Everyday Accounting Practice: Epistemological Debate

Mark A. Covaleski, Kathryn Haynes, Zahirul Hoque and Lee D. Parker

Part II: Worldviews and Paradigms

2. Social Constructionist Research in Accounting: A Reflection on the Accounting Profession

Mark A. Covaleski, Mark W. Dirsmith and Sajay Samuel

3. Interpretive Research In Accounting: Past, Present and Future

Kari Lukka and Sven Modell

4. Critical Studies in Accounting: Researching the Exercise of Power

Marcia Annisette and Christine Cooper

5. Historiography in Accounting Research

Garry D. Carnegie and Christopher J. Napier

6. Grounded Theory Approach to Accounting Studies: Overview of Principles, Assumptions and Methods

Andrew Goddard

7. Visual Methodologies for Accounting and Accountability

Jane Davison and Samantha Warren

8. Appreciative Inquiry for Accounting Research

Zahirul Hoque

Part III: Methodologies and Strategies

9. Ethnography, Ethnomethodology and Anthropology Studies In Accounting

Colin Dey

10. Case Studies in Accounting Research

Bill Lee and Christopher G. Humphrey

11. An Emergence of Narrative Approaches in Social Sciences and in Accounting Research

Barbara Czarniawska

12. Oral History

Theresa A. Hammond

13. Autoethnography In Accounting Research

Kathryn Haynes

14. Action Research in Accounting

Timothy J. Fogarty

15. Discourse Analysis in Accounting Research

Rihab Khalifa and Habib Mahama

16. An Introduction to Interventionist Research in Accounting

John Dumay and Vicky Baard

17. Reflexivity in Accounting Research

Kathryn Haynes

Part IV: Data Collection and Analysis

18. Mixed Methods for Understanding Accounting Issues

Basil Tucker and Zahirul Hoque

19. Field Interviews: Process and Analysis

Habib Mahama and Rihab Khalifa

20. Participant Observation at the Coalface

Lee D. Parker

21. Content Analysis

David Campbell

22. Focus Group Discussions

Elizabeth Gammie, Susan Hamilton and Valerie Gilchrist

23. Analyzing and Interpreting Qualitative Data in Management Accounting Research

Mark A. Covaleski, Mark W. Dirsmith and Sajay Samuel

24. Qualitative Data Management and Analysis Software

Fiona Anderson-Gough, Carla Edgley and Nina Sharma

25. Credibility and Authenticity in Qualitative Accounting Research

Martin Messner, Jodie Moll and Torkel Stromsten

Part IV: Experiencing Qualitative Field Research: Personal Reflections

26. A Case Study Research Project: Personal Reflections

Sophia Ji

27. Etics, Emics and Ethnomethodology in Accounting Research

Vassili Joannides

28. Ethical Considerations In Qualitative Research: Personal Experiences From The Field

Esin Ozdil, Chatruika Seneviratne and Xuan Thuy Mai

29. Conducting Oral History Research: Reflections From the Field

Kathie Ross /

The supplement presents an intriguing combination of 21 chapters, separated for presentation purposes into seven themes, dealing respectively with (1) the role of external agencies in the structural adjustment of emerging and transition economies (3 chapters); (2) the nexus among financial accounting standards, auditing and the reporting of intellectual capital (3 chapters); (3) the interface between corporate governance and financial management (5 chapters); (4) the transformation of public sector accounting and management (3 chapters); (5) the conjunction between liberalization policies and privatisation of state-owned enterprises (3 chapters); (6) the influence of culture and historical antecedents on accounting and accountability (2 chapters); and (7) the role of accounting education and profession in transition economies (2 chapters).

Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability. With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.

With increased competition for external funding, technological advancement, and public expectations for transparency, not-for-profit and non-governmental organizations are facing new challenges and pressures. While research has explored the roles of accounting, accountability, and performance management in nonprofit organizations, we still lack evidence on the best practices these organizations implement in the areas of accountability and performance management. This book collects and presents that evidence for the first time, offering insights to help nonprofits face these new challenges head-on.

Performance Management in Nonprofit Organizations focuses on both conventional and contemporary issues facing nonprofits, presenting evidence-based insights from leading scholars in the field. Chapters examine the design, implementation, and working of accounting, accountability, governance, and performance management measures, providing both retrospective and contemporary views, as well as critical commentaries on accounting and performance related issues in nonprofit organizations The book's contributors also offer critical commentaries on the changing role of accounting and performance management in this sector.

This research-based collection is an interesting and useful read for academics, practitioners, students, and consultants in nonprofit organizations, and is highly accessible to accounting and non-accounting audiences alike.

Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.