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Introduction
Accounting has been widely used in both public and private sectors across the globe for the sustainable development of corporates as well as economies. However, in the recent past, there has been a wide discussion on poverty reduction and public sector accounting reforms especially in emerging economies in order to enhance the transparency in government expenditure, auditing and accountability as well. Since the governments are responsible on providing essential public services which have a greater impact on poverty, adequate measures in place to monitor the spending is vital for any country with an emerging economy. Moreover, according to the United Nations Millennium Development goals (MDGs) especially on reducing poverty, governments may require to recruit more employees for public sector to fill the gaps in the service in many essential areas such as education, health, and agriculture. Additionally, the recent past financial crisis and recession also have...
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Nagirikandalage, P. (2020). Accounting and Sustainable Development: A Case of Poverty Reduction in an Emerging Economy. In: Leal Filho, W., Azul, A.M., Brandli, L., Özuyar, P.G., Wall, T. (eds) Zero Hunger. Encyclopedia of the UN Sustainable Development Goals. Springer, Cham. https://doi.org/10.1007/978-3-319-95675-6_114
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