Search

Purpose: A review of papers on public sector accounting in emerging economies, as published in the Journal of Accounting in Emerging Economies' (JAEE) first decade. Design/methodology/approach: A reflection on the issues covered and achievements made in the reviewed papers in the context of extant knowledge in this domain. Findings: 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. Research limitations/implications: The paper reviews research in a niche journal, but the findings are related to wider public sector accounting literature. Practical implications: 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. Originality/value: 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. [ABSTRACT FROM AUTHOR]

The article focuses on several issues related to the graphic paper demand in the market including the development of gross domestic product (GDP), population, and the price of paper. It also mentions that diffusion of information and communication technologies are now regarded as a possible driver of its consumption, indicating that the emerging markets for paper demand is a combination of classical and new factors. It examines panel data regression analysis of Russian market along with system dynamics simulation using Monte Carlo sensitivity analysis. It also integrates different quantitative approaches to sketch long-term paper demand.

Purpose -- European paper industry has been struggling with margins and profitability for more than decade time period. At typical in markets of west, paper product demand is at long-term decline, mostly driven by continuously increasing internet use. However, in emerging markets demand still exists, and in Europe numerous small markets in east have even some growth available. The paper aims to discuss these issues. Design/methodology/approach -- The authors analyse in this research work with longitudinal data (period of 2002-2009) from one large Finnish paper mill and data envelopment analysis (DEA) approach, how distribution efficiency to selected eight East European markets has evolved. Findings -- In general distribution efficiency has improved, but this has taken place in step-wise manner rather than being linear year-to-year development (year 2006 found to be the threshold). Reason is mostly in better management of transportation costs, and in particular lower monthly deviation of these costs. It is surprising that case paper mill has been able to manage transportation costs in rapidly increasing energy cost environment so efficiently. Maybe European Union enlargement of 2004 and 2007 has had its effects on distribution efficiency. Research limitations/implications -- The research is limited to the deliveries of one paper mill located in Finland. Also East European markets in the early periods of this study were emerging papers markets, and distribution practices were clearly evolving. Practical implications -- Based on the study East European paper market distribution should give more attention on transportation cost control, and trying to find solutions to minimize it with low monthly fluctuation. Originality/value -- Very few studies exist from East European distribution issues, and particularly that of paper industry. Also used quantitative method of DEA is relatively new in this context and gives valuable insights for the distribution efficiency development. [ABSTRACT FROM AUTHOR]