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An Investigation in the Role of Accounting in the Public Sector Citing Two Departments in Zambia

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An Investigation in the Role of Accounting in the Public Sector Citing Two Departments in Zambia
[pic] Student ID 10038405

RESEARCH METHODS

RESEARCH PROPOSAL

MSc. ACCOUNTING & FINANCIAL MANAGEMENT (FAST TRACK)

NAME: MAILES MBEWE LUPIYA

DATE DUE: 29th MARCH 2012

WORD COUNT: 1500

TABLE OF CONTENT

1.0 INTRODUCTION……………………………………………….. 3

2.0 LITERATURE REVIEW………………………………………….. 4

3.0 RESEARCH PARADIGM, METHODS………………………… … 5

4.0 ANALYSIS METHODS……………………………………………… 6

5.0 ETHICAL CONSIDERATIONS …………………………………… 8

6.0 TIMEFRAME …………………………………………………….. 9

7.0 REFRENCES …………………………………………………….. 9

8.0 REFLECTIVE STATEMENT………………………………… …… 12

9.0 APPENDIX- RESEARCH ETHICAL APPROVAL FORM

Research topic:

An investigation in the role of accounting in the financial management of public sector in the context of financial reporting: the case study of ministry of Finance national planning & Development and Ministry of Home Affairs in Zambia

1.0 Introduction
Zambia a democratic country is one of the former rich countries in Africa who is now among the poor ones in the African continent. She has not been left out of the public sector reforms that are worldwide. Although globally the public sector reforms have greatly improved as noted by ACCA (2010), most developing countries are still lagging behind and Zambia is no exception.
Most accounting researchers agreed that public sector financial management does improve the public sector outcomes and it has an impact on the way resources are utilised. However, Rahaman and Lawrence (2001) noted that most literature reported inadequacies’ in the public sector accounting and financial management systems and practices in the developing countries

With the reforms that Zambia has undertaken, it is expected that all the accounting roles are observed knowing that the public sector recruited



References: ACCA (2010) Improving Public Sector financial management in developing countries and emerging economies. Anthony, R. N. (1965) Planning and control systems: A framework for analysis. Boston, MA: Harvard University. Baxter, M., and Chua, W. F. (2003) Alternative accounting research, Accounting, Organizations and Society, Vol.28, pp. 97–126. Bergmann, A. (2009) A Public Sector Financial Management, 1st edn. Pearson Education. Briers, M., and Chua, W. F. (2001) The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society, Vol.26, pp. 237–269. Burchell, S., Clubb, C., Hopwood, A. and Hughes, J.(1980) The role of accounting in organisations and society, Accounting, organisations and society, Vol.5, issue 1, pp. 5-21. Butler, J. (1997). The psychic life of power: Theories in subjection. Stanford: Stanford University Press. Chapman, C. S. (2005). Controlling strategy. In C. S. Chapman (Ed.), Controlling strategy: Management, accounting, and performance measurement (pp. 1–9). Oxford University Press. Crank, J. P., and Caldero, M. A. (2000). Police ethics: The corruption of the noble cause. Cincinatti: Anderson Publishing. Chua, W. F. (2007) Accounting, measuring, reporting and strategizing Re-using verbs: A review essay. Accounting, Organizations and Society, Vol.32, pp. 487–494. Denscombe, M. (2007) The Good Research Guide for Small Scale Social Research Projects. Buckingham;Open University. Doig, A., & McIvor, S. (2003). The national integrity system: assessing corruption and reform. Public Administration and Development, Vol.23, issue , pp.317–332. Giddens, A. (1991) The consequences of modernity. Cambridge: Polity Press. Espejo, R., Bula, G., and Zarama, R. (2001) Auditing as the dissolution of corruption, Systemic Practice and Action Research, Vol.14, iss. 2, pp.139–156. Ezzamel, M. (2002a). Accounting working for the state: Tax assessment and collection during the new kingdom, ancient Egypt. Accounting and Business Research, Vol. 32, issue 1, pp.17–39. Hopwood, A. G. (1983) On trying to study accounting in the contexts in which it operates, Accounting, Organisation and Society, Vol. 8, Issue 213, pp. 287-305. Jorgensen, M. N. (1989) Participant Observation: A Methodology for Human Studies, Newbury Park, CA: Sage Publications. Miller, P. (2001). Governing by numbers: Why calculative practices matter. Social Research, Vol. 68, issue 2, pp. 379–396. Rahaman, A. S. and Lawrence, S. (2001), Public accounting and financial management in developing country organisation context: A three dimensional view, Accounting Forum, Vol. 25. Shearer T. (2002) Ethics and accountability: from the for-itself to the for-the-other. Accounting, Organization and Society, Vol. 27, pp. 541–573. Smith, M. (2007) Accounting Research Method, Sage Publications Ltd; London Whittington, R World Bank (1994) Governance: the World Bank’s Experience. Development in Practice, Washington, DC. World Bank (1999) Reforming Public Institutions and Strengthening Governance: A World Bank Strategy, Overall Strategy. Public Sector Board, PREM Network, Washington DC, December, Vol. 1.

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