A systems approach to comprehend public sector accounting
A new article seeks to elaborate a framework for investigating public sector (government) accounting in terms of its relationship with the traditional budget.
Indeed, a global shift towards a more accountable public sector under the banner of New Public Management in general and accrual accounting in particular is somehow expected to encroach on this relationship, gaining a strong impetus to research it. By employing a conceptual framework for what accountants do or are anticipated to do, we first examine accounting as a system of interrelated elements. We then turn our attention to exploring the
nature of the relationship between the budget and accounting in the light of the machine metaphor. Thereafter, some empirical evidence on the topic is succinctly reviewed as reflected in the literature. We end this paper by posing some questions to be addressed in future studies.
These are the contributors to the article: Konstantin Timoshenko from Nord University, Chamara Kuruppu from University of South-Eastern Norway, Dayananda Ambalangodage from University of Sri Jayewardenepura, Nugegoda, Sri Lanka and Imtiaz Badshah from Østfold University College
Faculty of Business, Languages and Social Sciences.