Download or read book Implementing reforms in public sector accounting written by Susana Jorge and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2008-07-01 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-09-15 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Evaluation in Public sector Reform written by Hellmut Wollmann and published by Edward Elgar Publishing. This book was released on 2003-09-26 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Articles from internationally renowned scholars highlighting the connections between public-sector reform and evaluation.

Download or read book Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1 written by OECD and published by OECD Publishing. This book was released on 2002-11-26 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comparative look at financial management systems from a family of systems point of view.

Download or read book Challenges in the Adoption of International Public Sector Accounting Standards written by Isabel Brusca and published by Springer Nature. This book was released on 2021-04-15 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book International Public Administration Reform written by Nick Manning and published by World Bank Publications. This book was released on 2004 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Public Sector Accounting Accountability and Auditing in Emerging Economies written by Kelum Jayasinghe and published by Emerald Group Publishing. This book was released on 2015-10-16 with total page 239 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 Effect of Public Sector Accrual Accounting Reform on Fiscal Performance written by Uche T. Agburuga and published by . This book was released on 2018 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates whether the expected outcome of better performance management, accountability and transparency in government following public sector accrual accounting reform would improve fiscal performance in terms of fiscal stability and fiscal sustainability. Measured as budget deficit and public debt as percentages of gross domestic product respectively, fiscal stability and sustainability were found to have improved after the implementation of accrual accounting reform by the sample of 41 central governments of developed countries. This study provides evidence of the benefits of and justification for the huge cost of implementing accrual accounting reform.

Download or read book International Public Sector Accounting Standards Implementation Road Map for Uzbekistan written by Asian Development Bank and published by Asian Development Bank. This book was released on 2023-11-01 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report acts as a road map for the phased implementation of International Public Sector Accounting Standards (IPSAS) in Uzbekistan as part of reform initiatives to bolster transparency, better understand its finances, and improve decision-making. Outlining why implementing IPSAS is a long-term process, it assesses current public financial management and discusses how to close accounting standard gaps. It underscores the need for dedicated project management and identifies potential reform program risks. This report details the four-step implementation process and explains why information technology systems should be integrated to introduce IPSAS and produce a 360-degree view of the government’s financial status and performance.

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 Key Principles of Public Sector Reforms written by Joan Nwasike and published by Commonwealth Secretariat. This book was released on 2018-08-01 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Accounting and Financial System Reform in Eastern Europe and Asia written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2006-03-14 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. This book is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.

Download or read book Public Sector Accounting written by Tjerk Budding and published by Routledge. This book was released on 2014-08-13 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Legacy of June Pallot written by Susan Newberry and published by IAP. This book was released on 2009-03-01 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together a selection of June Pallot's most significant work. Written from a country (New Zealand) that led the world in many aspects of its financial management reforms, this work provides thoughtful comment on matters that remain of crucial importance today, especially the constitutional need to carefully monitor and respond to the reform initiatives and motives of executive government. Revisiting accounting issues and developments in the public sector, and reminding readers that the fundamental purpose of government accounting is different from that for the business sector, this book provides a timely reminder of the need for caution when considering the application in the public sector of accounting techniques devised for business purposes. June Pallot's legacy challenges accountants in the public sector to find better ways of addressing "collective decision-making under new governance approaches", proposes ways forward and offers suggestions for future research. This book, prepared by her colleague Susan Newberry, is a tribute to June’s work.

Download or read book International Public Financial Management Reform written by James Guthrie and published by IAP. This book was released on 2005-05-01 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is intended to give readers detailed information and perspectives on the reform of financial management reform practices in a variety of national settings around the world. The chapters explore the reform agenda in each nation and factors that stimulated change. Each chapter addresses the extent of the influence of "New Public Management" concepts and practices on reform implementation. The nations whose experience is represented in this book are among the most often cited examples of progressive change to be examined and perhaps emulated by governments in other nations. In the introductory chapter the editors address the question whether and to what extent the financial management reforms detailed in the book reveal real progress or a progression of questions and dilemmas faced but not solved over the past several decades.

Download or read book Public Sector Reform and Performance Management in Developed Economies written by Zahirul Hoque and published by Routledge. This book was released on 2021-02-22 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited. Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America. It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.