The Paradox of Globalised Accounting in the Public Sector: An Analysis of the Reform of Public Accounting in Madagascar

Evelyne Lande, Harimino Oliarilanto Rakoto and Sébastien Rocher

Chapter 11 in The Paradoxes of Globalisation, 2010, pp 200-216 from Palgrave Macmillan

Abstract: Abstract In a move to reform their public administration, more and more countries implement international public sector accounting standards released by the International Public Sector Accounting Standards Board (IPSASB). It is a surprising paradox that many developing countries are, as a priority, and even though they lack the necessary human, material and financial resources, developing the application of these standards, originally created by and for developed countries. Parallel goals such as addressing illiteracy, infant mortality, epidemics of infectious diseases, malnutrition, access to water and so on, appear to be higher priorities. This discovery raises a fundamental question: why do countries in the developing world apply the international benchmark?

Keywords: Public Sector; Accounting Standard; Public Management; Public Accounting; International Accounting Standard (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-30396-6_13

Ordering information: This item can be ordered from
http://www.palgrave.com/9780230303966

DOI: 10.1057/9780230303966_13

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().