Public sector accounting and financial management in developing countries: a critical assessment of the literature

Abdul-Rahaman, A.S., Gallhofer, S., Haslam, J. and Lawrence, S. (1997) Public sector accounting and financial management in developing countries: a critical assessment of the literature. Asian Review of Accounting, 5(2), pp. 38-65. (doi:10.1108/eb060689)

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Abstract

The resurgence of interest in public sector accounting has been evident in the significant growth of the literature concerning both developed and developing countries. Literature reviews in the area, however, have only focused on the former thus leaving a gap which has been overlooked for some time. This paper begins to respond to this lack in the literature by critically assessing research on public sector accounting and financial management in developing countries. The paper elaborates the various views expressed by writers in the field and also identifies omissions in terms of themes, methodologies, and methods. In particular, we argue that most of the mainly non-empirical studies in the literature have been influenced to a very large extent by development economics thinking (including theories the relevance of which have been significantly questioned in that discipline). We conclude by offering some suggestions for future research in the area.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Gallhofer, Professor Sonja
Authors: Abdul-Rahaman, A.S., Gallhofer, S., Haslam, J., and Lawrence, S.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Asian Review of Accounting
Publisher:Emerald
ISSN:1321-7348

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