A Systems Approach to Comprehend Public Sector (Government) Accounting

  • Konstantin TimoshenkoEmail author
  • Chamara Kuruppu
  • Imtiaz Badshah
  • Dayananda Ambalangodage
Conference paper
Part of the Lecture Notes in Networks and Systems book series (LNNS, volume 78)


The present paper seeks to elaborate a framework for investigating public sector (government) accounting in terms of its relationship with the traditional budget. Indeed, a global shift towards a more accountable public sector under the banner of New Public Management in general and accrual accounting in particular is somehow expected to encroach on this relationship, gaining a strong impetus to research it. By employing a conceptual framework for what accountants do or are anticipated to do, we first examine accounting as a system of interrelated elements. We then turn our attention to exploring the nature of the relationship between the budget and accounting in the light of the machine metaphor. Thereafter, some empirical evidence on the topic is succinctly reviewed as reflected in the literature. We end this paper by posing some questions to be addressed in future studies.


Public sector (government) accounting Budgeting Systems approach 


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Copyright information

© Springer Nature Switzerland AG 2020

Authors and Affiliations

  • Konstantin Timoshenko
    • 1
    Email author
  • Chamara Kuruppu
    • 2
  • Imtiaz Badshah
    • 3
  • Dayananda Ambalangodage
    • 4
  1. 1.Nord UniversityBodøNorway
  2. 2.University of South-Eastern NorwayKongsbergNorway
  3. 3.Østfold University CollegeHaldenNorway
  4. 4.University of Sri JayewardenepuraNugegodaSri Lanka

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