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Journal cover: Asian Review of Accounting

Asian Review of Accounting

ISSN: 1321-7348

Online from: 1992

Subject Area: Accounting and Finance

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Public Sector Accounting and Financial Management in Developing Countries: A Critical Assessment of the Literature


Document Information:
Title:Public Sector Accounting and Financial Management in Developing Countries: A Critical Assessment of the Literature
Author(s):Abu Shiraz Abdul-Rahaman, (University of Waikato), Sonja Gallhofer, (University of Waikato), Jim Haslam, (University of Waikato), Stewart Lawrence, (University of Waikato Hamilton, New Zealand)
Citation:Abu Shiraz Abdul-Rahaman, Sonja Gallhofer, Jim Haslam, Stewart Lawrence, (1997) "Public Sector Accounting and Financial Management in Developing Countries: A Critical Assessment of the Literature", Asian Review of Accounting, Vol. 5 Iss: 2, pp.38 - 65
Article type:General review
DOI:10.1108/eb060689 (Permanent URL)
Publisher:MCB UP Ltd
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.


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