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IFAC’s Professional Accountants in Business (PAIB) Advisory Group has compiled insights on key global trends impacting the future readiness of the accountancy profession in a new report Enabling Purpo...
This paper investigates the effects of being evaluated under a novel subjective assessment system where independent inspectors visit schools at short notice, disclose their findings, and sanction scho...
The global economic crisis, which had a strong impact on virtually all states of the world, brought additional challenges to the public sector. The governments had to choose between two alternatives: ...
We describe the pension plan features of the states and the largest cities and counties in the U.S. Unlike in the private sector, defined benefit (DB) pensions are still the norm in the public sector....
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC. The IPSASB rece...
This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to co...
This study is in the light of the liberal global Indian economy that has led to a competitive environment. In a changing scenario of the global business environment with a highly competitive market ec...
The New Zealand Education Review Office Human Resources Management Criteria: Lessons of Good Practice in this Era of Global Public Sector Reforms.
The main objective of this research was to explore the effectiveness of contract negotiations between buyers and suppliers in small government organizations, which collectively outsource their IS/IT a...
This study analysed data from a human resources health facility survey conducted in 2005 in 52 health centres and 22 public hospitals (including all provincial hospitals) across ...
This paper describes and analyses the perceptions and opinions of managers and workers about the benefits and challenges of the contracting model that has been in place for almos...
This article examines the quality movement in the United States during the past two decades in the context of public management. Its primary focus is on the utility of quality management approaches in...
This article describes current developments taking place in the collective bargaining process between public labor unions and public agencies in the United States. In order to create a more effective ...
In the coming millennium organizations will continue to witness the strain of escalating customer demands. In an effort to address increasing expectations, theorists predict that organizations will ev...
Public administration, whether a practical art or an academic discipline, is inherently ethnocentric. (1) History and political culture make contemporary organizations, and the institutions of which ...

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