Public sector reforms and the public interest: a case study of accounting control changes and performance monitoring in a Ghanaian state-owned enterprise
A study analysing the effect of public sector reforms stipulated by World Bank on budgetary control and performance monitoring in Ghana Food Distribution Corporation (GFDC), a state-owned enterprise, is presented. The reforms had little impact on budgeting practices in GFDC. Reporting on accounting and performance too did not improve much. Therefore, public interests were not served.
Publication Name: Accounting, Auditing and Accountability
The economic implications of corporate financial reporting
According to a survey conducted on 400 executives, the corporate financial reporting regulations affect their decisions relating to earnings and disclosures. Often, these executives compromise on long-term benefits to report short-term profits.
Publication Name: The Journal of Accounting and Economics
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