Accounting control, governance and anti-corruption initiatives in public sector organisations

Citation

Paterson AS, Changwony F & Miller PB (2019) Accounting control, governance and anti-corruption initiatives in public sector organisations. British Accounting Review, 51 (5), Art. No.: 100844. https://doi.org/10.1016/j.bar.2019.100844

Abstract
This special issue focuses on the interactions between accounting, public sector organisations and the socio-economic and political environments in which they operate, with a specific focus on the critical analysis of policy and practice in the fight against corruption. The aim of the special issue is to disseminate knowledge to enable a more sustainable, accountable and less corrupt public sector, regardless of where it is located in the world. It presents the work of a global community of scholars engaged in research projects on policies and strategies related to accountability, transparency, auditing, regulatory disclosure, governance, investor protection and anti-corruption initiatives in public sector organisations. The papers presented here address many different angles of corruption and aspects of the way in which it is reported using a broad range of methodologies, theoretical frameworks and research locations. Collectively, these papers demonstrate that more attention needs be given to investigating the human cost associated with illegal activity that leads to human suffering, inequality, and lifetime costs. They further emphasise that we have much to learn about regulatory disclosure and jurisprudential practice in the fight against fraud and corruption.

Keywords
Accounting control; Governance; Anti-corruption; Public sector

Journal
British Accounting Review: Volume 51, Issue 5