A Literature Review on Public Sector Accounting Research

The Jahangirnagar Journal of Business Studies, Volume 5, Issue 1, Page 39-52, 2016

14 Pages Posted: 1 Dec 2016

Date Written: June 30, 2016

Abstract

This paper is aimed to review the public sector accounting research (PSAR). Through the review of the papers published from 1992 to 2015, the nature, trends and character of PSAR have been tried to identify. To do this a number of papers have been reviewed including special issues of the renowned journal published on the public sector accounting (PSA). To conduct the review, three justified aspects of PSA research have been used – theory initiation of reforming the PSA, practice of reforming the PSA and standards development for reforming the PSA. The review finds that over the time, the trends of PSAR have been changed and have been enriched from different areas. While once the researches used to concentrate more on the adoption of developed standards, a number of contemporary researches concentrate on comparative adoption, innovation in practice and probable integration with the new areas.

Keywords: Public Sector Accounting, Public Sector Accounting Research, Literature Review, Trends

JEL Classification: H72, H83, L32

Suggested Citation

Rajib, Md Salah Uddin and Hoque, Mahfuzul, A Literature Review on Public Sector Accounting Research (June 30, 2016). The Jahangirnagar Journal of Business Studies, Volume 5, Issue 1, Page 39-52, 2016 , Available at SSRN: https://ssrn.com/abstract=2875995

Md Salah Uddin Rajib (Contact Author)

Jahangirnagar University ( email )

Dhaka, Bangladesh
Dhaka, 1342
Bangladesh

Mahfuzul Hoque

University of Dhaka ( email )

Bangladesh

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
1,299
Abstract Views
4,195
rank
19,716
PlumX Metrics