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Author: Susana Jorge Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press ISBN: 9898074396 Category : Accounting Languages : en Pages : 520
Book Description
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.
Author: Susana Jorge Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press ISBN: 9898074396 Category : Accounting Languages : en Pages : 520
Book Description
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.
Author: Ms.Suzanne Flynn Publisher: International Monetary Fund ISBN: 1475521758 Category : Business & Economics Languages : en Pages : 59
Book Description
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.
Author: Isabel Brusca Publisher: Springer Nature ISBN: 3030631257 Category : Political Science Languages : en Pages : 148
Book Description
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.
Author: Kelum Jayasinghe Publisher: Emerald Group Publishing ISBN: 1784416614 Category : Business & Economics Languages : en Pages : 239
Book Description
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.
Author: Uche T. Agburuga Publisher: ISBN: Category : Languages : en Pages : 8
Book Description
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.
Author: Asian Development Bank Publisher: Asian Development Bank ISBN: 9292702874 Category : Business & Economics Languages : en Pages : 111
Book Description
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.
Author: Joan Nwasike Publisher: Commonwealth Secretariat ISBN: 1849291810 Category : Political Science Languages : en Pages : 253
Book Description
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.
Author: Susana Jorge
Author: Susana Jorge
Author: Ms.Suzanne Flynn
Author: Hellmut Wollmann
Author: OECD
Author: Isabel Brusca
Author: Nick Manning
Author: Kelum Jayasinghe
Author: Uche T. Agburuga
Author: Asian Development Bank
Author: Joan Nwasike