International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence

Codes of Good Governance: National or International Public Value Discourse?

International accounting standards setting and U.S. exceptionalism

This paper explores the relationship between the institutional arrangements for setting financial accounting standards in the United States of America (U.S.) and the International Accounting Standards Board (IASB) with a view to exploring the likelihood that the U.S. will adopt IASB standards in place of its own. Our paper highlights the role of nationalistic and political influences on interna...

Public sector decentralization and school performance : international evidence

Using a panel of international student test scores, 1980 – 2000, panel fixed effects estimates suggest that government spending decentralization is conducive to student performance. The effect does not appear to be mediated through levels of, or decentralization in, educational spending. JEL codes: C33; H2; I2, H40

Retail Crime: International Evidence & Prevention

1 RETAIL CRIME: NATURE & TRENDS 9:15 International trends in retail crime & prevention practices, Joshua Bamfield, Centre for Retail Research, UK The aims of loss prevention, however articulated, are to protect the assets of the company, protect staff and customers, and to preserve the company’s reputation. Protecting assets and reputation requires the company and loss prevention manager to per...

Contemporary public sector accounting research – An international comparison of journal papers

This paper provides a broad review of the public sector accounting research in recent years, including that undertaken in the US. An analysis of this research reveals a methodological distinction between research undertaken in the US (using predominately functionalist methodologies, accompanied by positivistic quantitative research methods) and that undertaken in the rest of the world (using in...

Political Consensus Through Setting International Accounting Standards Case of Ias 22

The study aims to reveal that a valid and effective standard, which formerly issued, may reflect the needs and expectation of few interested powerful bodies due to the neutral comments and dearth of lobbyists in the process of setting the standard. The research investigates the working of the IASB, by exploring the standard setting process specifically in relation to the standard on busines...