Abstract

Purpose: The main aim for this article is to give a suggested theories in conceptualized form to the exploration of information in the field of public sector accounting and as well in management and accounting. The study is playing the role of enlightenment and contributions where policy formulation is made, and the impact of the policy need to be explored within an organization. A better theory will give directive to framework applicable to the scenario happening in both developed and developing economy. In the interim of theory consideration for research work, numerous theories are considered appropriate but suitable ones needs to be adapted or adopted as the theories underpinning this study for good research performance.

Design/methodology/approach: The approach to this study is conceptual but a suggestion for empirical data could be through in-depth interview or distribution of questionnaire to collect data from the experts and experienced source in the organization.

Findings: The findings ranging from the field of public sector, management, and accounting where accessibility to expert’s information tailored to applicable theories is suggested for capturing conceptually. Originality/value: This article offers intellectualize study on the conceptualization of applicable theories in public Sector, management, and accounting for smooth research findings in an organization. It gives influence of theory on the policy formulation as affected both the economic and financial operations the organization.

Keywords: Theories; Organization; Policy; Public sector; Management and accounting