Public value accounting : (Record no. 145)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03441nam a2200301 i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250129032511.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 241021s2023 nz ad mb 000 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | TNU |
| Language of cataloging | eng |
| Transcribing agency | TNU |
| Description conventions | rda |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | ton |
| -- | eng |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | poto--- |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition information | 23 |
| Classification number | 352.4 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Uele, Iki Mafi, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Public value accounting : |
| Remainder of title | Publicness of accountability and transparency in Tonga as a developing country / |
| Statement of responsibility, etc. | Iki Mafi Uele. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [Dunedin, Otago, New Zealand] : |
| Name of producer, publisher, distributor, manufacturer | University of Otago, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2023. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xix, 323 leaves : |
| Other physical details | illustrations ; |
| Dimensions | 30 cm |
| 500 ## - GENERAL NOTE | |
| General note | Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy, Accounting. |
| 502 ## - DISSERTATION NOTE | |
| Degree type | Ph.D. |
| Name of granting institution | University of Otago |
| Year degree granted | 2024. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references (216-238). |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "This research addresses the critical domain of public value accounting within Public Sector Accounting Research, responding to the prevailing theoretical emphasis by conducting empirical analysis. Part one focuses on the Auditor's reports from Tonga spanning 2011-2019; the study assesses the realization of public values related to transparency and accountability. Grounded in the realized publicness theoretical framework and adapted elements of accountability and transparency, the research employs a rubric and NVIVO analysis to examine how accounting practices influence accountability and transparency levels. Notably, the study uncovers that government ministries, departments, and associations excel in relation and standards elements of accountability but recommends improvements in timeliness and accessibility, judgement, and consequences and redress. Furthermore, it sheds light on the accountability paradox in Tonga, transitioning from traditional to espoused accountability, and highlights the enhanced accountability and transparency achieved when regulatory and associative influences align. However, the study identifies the need for further investigation into the impact of cultural cognitive influence, ultimately contributing valuable empirical insights to the literature while addressing crucial gaps in the field. In Part two of this research, the investigation delved into the crucial role of accounting in assessing the Public Values of transparency and accountability while scrutinizing the disparities between stated (espoused) and observed (realized) Public Values within Tonga's government entities. To gain insights into the factors influencing accountability and transparency, the research engaged with current employees within these organizations, as well as the perspectives of Tonga's ministries, departments, and associations. Employing the Kakala framework and the talanoa method, a robust Pacific research approach, a sample of employees participated in a talanoa session conducted on Zoom, shedding light on the enabling and constraining factors shaping accountability and transparency in Tonga's public sector"--Abstract. |
| 546 ## - LANGUAGE NOTE | |
| Language note | Text in English and Tongan (Tonga Islands). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public |
| Geographic subdivision | Tonga. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public |
| Geographic subdivision | Tonga. |
| General subdivision | Accounting |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Government spending policy |
| Geographic subdivision | Tonga |
| General subdivision | Auditing. |
| 655 #7 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Academic theses. |
| Source of term | lcgft |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | University of Otago. |
| Subordinate unit | Department of Accountancy. |
| 9 (RLIN) | 141 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://elibrary.tnu.edu.to/cgi-bin/koha/opac-retrieve-file.pl?id=8fe3608894ff66dae447221472cc532e">http://elibrary.tnu.edu.to/cgi-bin/koha/opac-retrieve-file.pl?id=8fe3608894ff66dae447221472cc532e</a> |
| Electronic format type | text/pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Texts - cam |
| Suppress in OPAC | No |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Full call number | Date last seen | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Not for loan | TNU, Faculty of Education, Arts and Humanities | TNU, Faculty of Education, Arts and Humanities | Theses Collection | 352.4 UEL | 10/21/2024 | Texts - cam |