Download or read book IPN Journal of Research and Practice in Public Sector Accounting and Management written by and published by . This book was released on 2012 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Research Practice Gap on Accounting in the Public Services written by Laurence Ferry and published by Springer. This book was released on 2018-11-11 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.

Download or read book Handbook of Research on Modernization and Accountability in Public Sector Management written by Azevedo, Graça Maria do Carmo and published by IGI Global. This book was released on 2018-03-02 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. The Handbook of Research on Modernization and Accountability in Public Sector Management is an essential scholarly publication that focuses on responsibility within public sector institutions and the importance of these institutions being ethical, transparent, and rigorous. Featuring coverage on a broad range of topics, such as corporate social responsibility, e-government, and financial accountability, this publication is geared toward regulatory authorities, researchers, managers, and professionals working in the public domain.

Download or read book Contemporary Issues in Public Sector Accounting and Auditing written by Simon Grima and published by Emerald Group Publishing. This book was released on 2021-01-18 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.

Download or read book Handbook of Research on Islamic Social Finance and Economic Recovery After a Global Health Crisis written by Kassim, Salina and published by IGI Global. This book was released on 2021-04-30 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Social financial reporting as an economic tool presents the firm as a socio-economic unit with empowered social capital to enable a sustainable economic solution, particularly in response to the COVID-19 pandemic. Islamic social finance (ISF) is a corporate social responsibility initiative in the form of humanitarian and socio-development programs by Islamic financial institutions and Shariah-compliant corporations. ISF is applied through various methods and tools that structure based on Islamic Sharia Law. For example, Islamic social finance tools would either be philanthropic, involving activities such as zakat (obligatory alms-giving), Sadaqah (voluntary alms-giving/charity), and waqf (endowment) or ta’awun (cooperation-based activities), which include Qardh al-hasan (benevolent loan) and kafala (guarantee). Thus, Islamic social finance instruments play a vital role in alleviating poverty and addressing socio-economic issues such as illiteracy, unemployment, malnutrition, and health issues. As such, integrated ISF reporting can empower sustainable economic development and lead to recovery. The Handbook of Research on Islamic Social Finance and Economic Recovery After a Global Health Crisis provides insights on the role of Islamic social finance in supporting and facilitating economic recovery in the post-COVID-19 era as well as reducing poverty and addressing the challenges of socio-economic problems such as education, unemployment, malnutrition, and health issues. This book is ideally intended for practitioners, stakeholders, researchers, academicians, and students who are interested in improving their understanding on the role of Islamic social finance theoretically and empirically in solving the issue of poverty and developing excellent funds management to achieve economic empowerment with better environmental sustainability.

Download or read book Public Sector Reform and Performance Management in Emerging Economies written by Zahirul Hoque and published by Routledge. This book was released on 2021-05-23 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the recent decade, governments worldwide are increasingly focusing on being community-centric and outcomes-based. Consequently, they are starting to move towards outcomes-based approaches to public financial management systems. An outcomes-based approach allows government service agencies and specific program areas to organize and communicate priorities to achieve what matters and makes a difference rather than just going through the motions. Empirical evidence on how government agencies in emerging economies go about this contemporary approach and issues affecting these practices is limited. This edited collection of chapters is aimed at covering public sector reform and performance management in emerging economies with special reference to outcomes-based approaches in practice in government services. Practices from developed economies contained in the first book on the topic have been published by Routledge in February 2021. The insights offered on the topic are written by renowned scholars who have identified important issues pertinent to those interested in public sector governance, accounting, accountability, and performance management effectiveness in emerging economies. The book will be highly accessible to researchers, academics, and students in the fields of accounting, public administration, development studies, and other non-accounting audiences alike.

Download or read book Practice Relevant Accrual Accounting for the Public Sector written by Hassan Ouda and published by Springer Nature. This book was released on 2020-10-23 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.

Download or read book The Public Sector Accounting Accountability and Auditing in Emerging Economies written by and published by Emerald Group Publishing. This book was released on 2015-10-16 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Routledge Handbook of Public Sector Accounting written by Tarek Rana and published by Taylor & Francis. This book was released on 2023-11-03 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current Covid- 19 and post- Covid- 19 era, across diverse social, political and institutional settings globally. This research-based edited book, targeted at scholars, professionals, teachers and consultants inthe fields of public sector accounting, auditing, accountability and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks and recommendations concerning a wide variety of institutions, practices and policies with a view to addressing the many emerging societal, governmental and professional issues. Spanning theoretical, empirical and policy discussion contributions, the book’s chapters will be readily accessible to accounting, auditing and management audiences alike.

Download or read book Public Sector Accounting Auditing and Control in South Eastern Europe written by Vesna Vašiček and published by Palgrave Macmillan. This book was released on 2019-04-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.

Download or read book Continuous Auditing with AI in the Public Sector written by Lourens J. Erasmus and published by CRC Press. This book was released on 2024-09-18 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effectiveness of internal audit activities is important for the sustainability of change in the public sector. In this sense, the tools and techniques used and the level of competencies of public sector auditors are decisive. This book deals with the effects of current technological developments in the public sector on auditing and risk management activities. Therefore, it is a resource for public internal auditors to create a digital audit strategy based on artificial intelligence (AI) and blockchain-based applications. Institutionalisation of their structures is important for public sector internal auditors. For this, basic requirements, future expectations, and best practices are explained. The digital business model is presented to produce value-added audit findings and outputs that guide public internal auditors and all digital-era stakeholders. This book is a pioneering work based on continuous auditing/continuous monitoring approaches using various AI and blockchain-based tools and techniques. There is nothing more valuable to the success of a public internal auditor than a detailed understanding of the business. The important lesson in developing business knowledge, especially in the new audit universe emerging with digital transformation, is that all auditors must understand that they never finish learning about business processes, risks, and control points in the digital era. They must constantly push themselves to be motivated and learn about the business operations they audit to implement new audit approaches powered by AI. In addition to obtaining up-to-date business information from process owners and stakeholders, public auditors responsible for conducting an AI-based continuous audit programme should also look inside their departments for a different perspective on business information that impacts continuous audit programme phase details and has the potential to add value. It should be noted that the additional source of information begins with your individual audit experience, digital skills, and qualifications.

Download or read book Innovations in Governmental Accounting written by Vicente Montesinos and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.

Download or read book Public Sector Accounting Accountability and Governance written by Robyn Pilcher and published by Routledge. This book was released on 2018-07-17 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.

Download or read book Measurement in Public Sector Financial Reporting written by Josette Caruana and published by Emerald Group Publishing. This book was released on 2023-03-20 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.

Download or read book A Literature Review on Public Sector Accounting Research written by Md Salah Uddin Rajib and published by . This book was released on 2016 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper is aimed to review the public sector accounting research (PSAR). Through the review of the papers published from 1992 to 2015, the nature, trends and character of PSAR have been tried to identify. To do this a number of papers have been reviewed including special issues of the renowned journal published on the public sector accounting (PSA). To conduct the review, three justified aspects of PSA research have been used - theory initiation of reforming the PSA, practice of reforming the PSA and standards development for reforming the PSA. The review finds that over the time, the trends of PSAR have been changed and have been enriched from different areas. While once the researches used to concentrate more on the adoption of developed standards, a number of contemporary researches concentrate on comparative adoption, innovation in practice and probable integration with the new areas.

Download or read book Proceedings of the XVII International symposium Symorg 2020 written by Dušan Starčević and published by FON. This book was released on 2020-06-30 with total page 751 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ever since 1989, the Faculty of Organizational Sciences, University of Belgrade, has been the host of SymOrg, an event that promotes scientific disciplines of organizing and managing a business. Traditionally, the Symposium has been an opportunity for its participants to share and exchange both academic and practical knowledge and experience in a pleasant and creative atmosphere. This time, however, due the challenging situation regarding the COVID-19 pandemic, we have decided that all the essential activities planned for the International Symposium SymOrg 2020 should be carried out online between the 7th and the 9th of September 2020. We are very pleased that the topic of SymOrg 2020, “Business and Artificial Intelligence”, attracted researchers from different institutions, both in Serbia and abroad. Why is artificial intelligence a disruptive technology? Simply because “it significantly alters the way consumers, industries, or businesses operate.” According to the European Commission document titled Artificial Intelligence for Europe 2018, AI is a key disruptive technology that has just begun to reshape the world. The Government of the Republic of Serbia has also recognized the importance of AI for the further development of its economy and society and has prepared an AI Development Strategy for the period between 2020 and 2025. The first step has already been made: the Science Fund of the Republic of Serbia, after a public call, has selected and financed twelve AI projects. This year, more than 200 scholars and practitioners authored and co-authored the 94 scientific and research papers that had been accepted for publication in the Proceedings. All the contributions to the Proceedings are classified into the following 11 sections: Information Systems and Technologies in the Era of Digital Transformation Smart Business Models and Processes Entrepreneurship, Innovation and Sustainable Development Smart Environment for Marketing and Communications Digital Human Resource Management Smart E-Business Quality 4.0 and International Standards Application of Artificial Intelligence in Project Management Digital and Lean Operations Management Transformation of Financial Services Methods and Applications of Data Science in Business and Society We are very grateful to our distinguished keynote speakers: Prof. Moshe Vardi, Rice University, USA, Prof. Blaž Zupan, University of Ljubljana, Slovenia, Prof. Vladan Devedžić, University of Belgrade, Serbia, Milica Đurić-Jovičić, PhD, Director, Science Fund of the Republic of Serbia, and Harri Ketamo, PhD, Founder & Chairman of HeadAI ltd., Finland. Also, special thanks to Prof. Dragan Vukmirović, University of Belgrade, Serbia and Prof. Zoran Ševarac, University of Belgrade, Serbia for organizing workshops in fields of Data Science and Machine Learning and to Prof. Rade Matić, Belgrade Business and Arts Academy of Applied Studies and Milan Dobrota, PhD, CEO at Agremo, Serbia, for their valuable contribution in presenting Serbian experiences in the field of AI. The Faculty of Organizational Sciences would to express its gratitude to the Ministry of Education, Science and Technological Development and all the individuals who have supported and contributed to the organization of the Symposium. We are particularly grateful to the contributors and reviewers who made this issue possible. But above all, we are especially thankful to the authors and presenters for making the SymOrg 2020 a success!

Download or read book Public Sector to Public Services written by Jane Broadbent and published by . This book was released on 2009 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of quot;modernisationquot;, which, in part, means that these public services now are significantly managed, delivered and governed by private and third sector organisations.Design/methodology/approach - The paper employs a literature-based analysis and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a descriptive meta-analysis of the characteristics of the research will be discussed. Finally, a conceptual analysis of the selected literature will be used to evaluate the field and address a possible future research agenda.Findings - The descriptive analysis highlights that among the research papers reviewed several interesting patterns emerged concerning public service research. Also, the dominance of Australasia and UK research was noted. The extent of research in different levels of government/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are considered, management accounting remained the most researched area of interest.Research limitations/implications - The paper only considered research within eight selected journals and over the period 1992 to 2006. Therefore, for instance, US mainstream public sector accounting research has not been reviewed.Originality/value - The main implications of the paper are that quot;contextualquot; public service accounting research has a strong tradition and, through the process of reflection and critique of the body of work, several important insights are provided in order to highlight areas for further research and policy development.