Implementing Reforms In Public Sector Accounting
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Implementing Reforms In Public Sector Accounting
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Author : Susana Jorge
language : en
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
Release Date : 2008-07-01
Implementing Reforms In Public Sector Accounting written by Susana Jorge and has been published by Imprensa da Universidade de Coimbra / Coimbra University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-07-01 with Accounting categories.
Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Implementing Accrual Accounting In The Public Sector
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Author : Ms.Suzanne Flynn
language : en
Publisher: International Monetary Fund
Release Date : 2016-08-05
Implementing Accrual Accounting In The Public Sector written by Ms.Suzanne Flynn and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-05 with Business & Economics categories.
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Key Principles Of Public Sector Reforms
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Author : Joan Nwasike
language : en
Publisher: Commonwealth Secretariat
Release Date : 2018-08-01
Key Principles Of Public Sector Reforms written by Joan Nwasike and has been published by Commonwealth Secretariat this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-01 with Political Science categories.
Key Principles of Public Sector Reforms contains case studies from Cameroon, Ghana, Grenada, India, Kenya, Rwanda, St Vincent and the Grenadines, Saint Lucia, Seychelles, South Africa, Tanzania and Trinidad and Tobago on the policy reforms, strategies and methodologies that support national priorities and greater policy coherence for sustained development and growth.
Public Sector Accounting
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Author : Tjerk Budding
language : en
Publisher: Routledge
Release Date : 2014-08-13
Public Sector Accounting written by Tjerk Budding and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-13 with Business & Economics categories.
As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.
The Public Sector Accounting Accountability And Auditing In Emerging Economies
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Author : Kelum Jayasinghe
language : en
Publisher: Emerald Group Publishing
Release Date : 2015-10-16
The Public Sector Accounting Accountability And Auditing In Emerging Economies written by Kelum Jayasinghe and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-16 with Business & Economics categories.
Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.
Challenges In The Adoption Of International Public Sector Accounting Standards
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Author : Isabel Brusca
language : en
Publisher: Springer Nature
Release Date : 2021-04-15
Challenges In The Adoption Of International Public Sector Accounting Standards written by Isabel Brusca and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-15 with Political Science categories.
The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.
The Implementation Gap Of Npm Reforms In Italian Local Governments An Empirical Analysis
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Author : Aldo Pavan
language : en
Publisher: FrancoAngeli
Release Date : 2015-02-12T00:00:00+01:00
The Implementation Gap Of Npm Reforms In Italian Local Governments An Empirical Analysis written by Aldo Pavan and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-12T00:00:00+01:00 with Business & Economics categories.
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Public Sector Accounting And Auditing In Europe
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Author : I. Brusca
language : en
Publisher: Springer
Release Date : 2016-02-03
Public Sector Accounting And Auditing In Europe written by I. Brusca and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-03 with Political Science categories.
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Public Sector Accounting And Accountability In Australia
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Author : Warwick Funnell
language : en
Publisher: UNSW Press
Release Date : 1998
Public Sector Accounting And Accountability In Australia written by Warwick Funnell and has been published by UNSW Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.
Accountability as it concerns the Commonwealth Government; the obligation of governments to be financially accountable; ways in which governments answer for the use of resources taken from the public to implement social and economic policies; defining the public sector; the significance of government; the cycle of accountability in government; the structure of Australian government.
Global Perspectives On Risk Management And Accounting In The Public Sector
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Author : Ferreira, Augusta da Conceição Santos
language : en
Publisher: IGI Global
Release Date : 2016-01-18
Global Perspectives On Risk Management And Accounting In The Public Sector written by Ferreira, Augusta da Conceição Santos and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-18 with Business & Economics categories.
The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.