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This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.

Building from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.

The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.

The paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.

This paper examines the Australian and New Zealand government’s wellbeing budget reforms.

The paper describes the development of wellbeing budgeting in Australia and New Zealand based on an analysis of official websites, documents and media sources.

Both governments have experienced challenges identifying measures representing different areas of wellbeing and recognising the connections between the measures applied. They have found it difficult to access reliable data. The development of wellbeing budgeting also raises questions about participation, data reporting, and presentation, which can impact its efficacy.

The paper outlines practical challenges governments face in creating and using wellbeing budgets. It proposes a future research agenda to deepen our understanding of these issues and their social and economic implications. The scope of the study is limited to publicly available documents.

This is one of the few studies investigating wellbeing budgeting, which has evolved as an important tool for public governance. Therefore, the study’s findings may draw substantial interest and attention from practitioners, researchers and government policymakers wanting to integrate these reforms into their governance machinery.

The purpose of this paper is to explore elites' prevalence in the process of participatory budgeting (PB) in a Ukrainian municipality.

The paper draws on the elite control and capture literature to examine the occurrence of unintended consequences resulting from the process of PB. Data for this case study are derived from document analysis and semi-structured interviews.

This study demonstrates how the involvement of a non-governmental organisation (NGO) promoted PB in a Ukrainian municipality. In the process of orienting politicians and administrators to PB, its normative benefits tend to be prioritised, whilst very little attention has been paid to making inhabitants aware of their role in the process of participatory decision-making. Although PB is intended to propagate good governance and accountability, it has in fact turned out to be a means of promoting corruption and furthering the personal interests of rent-seeking actors.

The paper demonstrates how elites can capture and control PB in the context of emerging economies, thereby preventing its propagated benefits of ensuring equality, justice and emancipation in local communities from being realised.

Exploring PB in Ukraine, the authors urge that caution should be exercised with regard to the wholesale adoption of externally/NGO-propagated ideas. Each emerging economy context is distinct, and an appreciation of this uniqueness is key to the success of PB reforms in different countries.

A review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade.

A reflection on the issues covered and achievements made in the reviewed papers in the context of extant knowledge in this domain.

A majority of the research in JAEE is dominated by accounting reforms inspired by New Public Management (NPM). Performance management, budgeting and accrual accounting are the main topics in the reviewed research. NPM claims, which can range from usability and use of a new accounting repertoire to desirable impacts on efficiency and service delivery, are often not fulfilled. Many papers attempt to explain failing accounting innovations by the local context in which they are embedded, including political instability, poor governance and a lack of capabilities.

The paper reviews research in a niche journal, but the findings are related to wider public sector accounting literature.

Public sector practitioners, but also researchers, need to move away from a focus on public sector reforms due to contextual circumstances leading to built-in failures and concentrate instead on understanding how the accounting repertoire works in practice, including routes for improvements therein.

An original framework for analysing public sector accounting research in emerging economies is proposed, which, among others, distinguishes between various ambition levels for achieving NPM reforms.

This study aims to unravel characteristics of performance audit (PA) reports and official responses to them, associated critiques and alleged unintended consequences.

This archival research study has centered on PA reports and associated newspaper articles, books and reports, identified through database searches and the snowball approach. Mixed analysis approaches included content analysis, discourse analysis and informal analysis.

Auditees tend to oppose perceived unfair or inappropriate methods and process dimensions of the PAs more than the amount of criticism they face. The blame avoidance concept is therefore more accurate than the blame gaming one. The total amount of critical wording could still matter, as the media may disproportionally enlarge the significance of PA reports. Disclosure and interpretation of PA reports, and the associated media debates, could yield diametrical repercussions.

The research results may lack generalizability. Future studies could extend this work by covering a longer time period or being comparative in nature.

To achieve (more) effective and legitimate PAs, it is necessary to adequately understand, balance and display accountability perceptions of those held accountable. The choice of auditing methods and incorporation of auditees’ views seem paramount to the way auditees respond to PAs and ought therefore to be carefully selected, alongside specific wording.

Juxtaposition of critical wording with other characteristics of PA reports and how ministries respond to them gives insight into key sources of criticism and debate circumstancing accountability.

The adoption of International Public Sector Accounting Standards (IPSASs) in particular the Cash Basis IPSAS has now become a priority for the World Bank and other donors in less developed countries (LDCs). The paper explores the dissemination and implementation of the Cash Basis IPSAS in Nepal, a less developed country which is considered as one of the front-runners in terms of embracing the Cash Basis IPSAS.

The paper draws on diffusion theory to explain the internal and external factors related to the adoption and implementation of the Cash Basis IPSAS in the Nepali public sector. Data for the paper are derived from document analysis and semi-structured interviews.

The study shows that the adoption and implementation of the Cash Basis IPSAS in Nepal has become more of rhetoric than reality. Claims that the Cash Basis IPSAS is gaining popularity and widespread success across less developed countries are therefore contentious.

The case of Nepalese central government may not be adequate to generalise the adoption of the cash basis IPSAS in all less developed countries. Nonetheless, the study provides an overview of on-going public sector accounting reforms in less developed countries.

The paper emphasises the need for the identification of good accounting practices for less developed countries rather than forcing them into symbolic acceptance of the Cash Basis IPSAS. An example of such a good practice can be the promotion of certain aspects of modified cash accounting.