International Journal of Management and Sustainability

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No. 3

The Sudan Civil Service: One Century of Development

Pages: 60-74
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The Sudan Civil Service: One Century of Development

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DOI: 10.18488/journal.11/2015.4.3/11.3.60.74

Citation: 1

Garoot Suleiman Eisa , Ahmed Ibrahim Abu Sin

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Garoot Suleiman Eisa , Ahmed Ibrahim Abu Sin (2015). The Sudan Civil Service: One Century of Development. International Journal of Management and Sustainability, 4(3): 60-74. DOI: 10.18488/journal.11/2015.4.3/11.3.60.74
This paper seeks to explore and explain quantitative growth of the Sudan Civil Service throughout the 20th Century. The basic contention is that such growth is explainable in terms of political regime orientations and responsiveness, on the one hand, and citizens’ demands for services on the other. It adopts an historical approach involving comparison of civil service growth across political regimes. Thus, the colonial regime established law and order and cared about provision of services and infrastructure through bureaucracy. The first post-independence regime localized the civil service and created too many ministerial posts, departments and jobs to cope with escalating demands for services and development. The next socialist military regime, in line with its ideology, chose to enlarge the public sector and introduce far reaching measures of decentralization resulting in more responsive governance that led to further growth of bureaucracy. The final escalation of civil service growth took place during the period of 1989-2000 and continued up to the present. At the outset the incumbent Islamic government sought to downsize the large public sector, but ended up introducing a federal system for the first time in the country leading to more autonomy and responsiveness, eventually increasing public employment.
Contribution/ Originality
This study is the only one to investigate the phenomenal growth of Sudan Civil Service during the 20th Century. Such growth is explained in terms of political regime orientations, citizen’s escalating demands for services and development and, most important, increasing tendency to decentralize governance leading to more participation and responsiveness

Implementing IFRS for SMEs: Challenges for Developing Economies

Pages: 39-59
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Implementing IFRS for SMEs: Challenges for Developing Economies

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DOI: 10.18488/journal.11/2015.4.3/11.3.39.59

Citation: 6

Helen Samujh , S. Susela Devi

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Helen Samujh , S. Susela Devi (2015). Implementing IFRS for SMEs: Challenges for Developing Economies. International Journal of Management and Sustainability, 4(3): 39-59. DOI: 10.18488/journal.11/2015.4.3/11.3.39.59
In their efforts to assist accountability for small and medium-sized enterprises globally, the International Accounting Standards Board issued the Exposure Draft: International Financial Reporting Standards for Small and Medium sized Enterprises (IFRS for SMEs) in 2007. Three countries from the Association of South East Asian Nations (ASEAN) are amongst the 66 jurisdictions to state they would adopt the IFRS for SMEs. This paper critically examines the forces driving adoption, participation of stakeholders in the processes of development of the IFRS for SMEs, implementation issues and possible dysfunctional consequences for entrepreneurs in developing countries. We question the suitability of the IFRS for SMEs for adoption, particularly by the developing economies within ASEAN. We find the one-size-fits-all-standard for SMEs, with a capital markets orientation, does not accommodate well the differing cultures, ways of doing business, regulatory frameworks, underlying philosophies, or needs of users of financial reports from SMEs. We conclude that adoption without modifications or exemptions would provide few benefits for SMEs in emerging economies; rather it would be burdensome to entrepreneurs and inappropriate for achieving national economic growth targets.  Imposition of the IFRS for SMEs may inadvertently result in reduced entrepreneurship activity in response to onerous financial reporting requirements. We suggest that investment in the business infrastructure is a priority. Further, in-depth research should be undertaken, in each jurisdiction before adoption of the IFRS for SMEs, on the challenges that are likely to be faced in implementing the standard. Our paper contributes to the discussion on the adoption and implementation of the internationalization of accounting standards. 
Contribution/ Originality
We synthesize the current literature on challenges experienced in implementing the IFRS for SMEs, with a focus on developing economies, in particular ASEAN members. Additionally, we signal the possibility of discouraging entrepreneurship activities that may result in a reduction numbers of registered entrepreneurial entities and reduction in national growth aspirations.