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Journal articles on the topic 'Financial accounting public institutions'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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1

Beksultanov, A. A., and T. A. Tagaev. "ANALYSIS OF FINANCIAL, ECONOMIC, ECONOMIC ACCOUNTING IN PUBLIC INSTITUTIONS." Herald of KSUCTA n a N Isanov, no. 1-2020 (April 6, 2020): 175–80. http://dx.doi.org/10.35803/1694-5298.2020.1.175-180.

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The article discusses the analysis of financial, economic, economic accounting in state institutions. In the field of management, part of the analysis is the basis of management, the tasks and functions of analysis are indicated. For the analysis, mainly used information from financial statements. Also, analysis tasks, analysis steps, analysis methods are considered to correctly use the information for the above types of analysis. In addition, the article indicates the responsibility of the head of the budget institution and its functions for the effective development of the institution. The m
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Kerimov, V. E. "Budgetary accounting of non-financial assets in public sector institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 3 (March 20, 2025): 24–35. https://doi.org/10.33920/med-17-2503-03.

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Institutions of the public sector of the economy, in accordance with current legislation, perform their assigned functions and tasks on a daily basis that contribute to the social reproduction of goods. They are represented by state-owned, autonomous and budgetary institutions. At the end of each reporting period, each such institution generates and submits budget reports to various users, which provide data, including on the status and movement of non-financial assets. he composition of non-financial assets is extensive and includes property and material resources that belong to the instituti
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3

Tsiatkovska, Olena. "ACCOUNTING POLICY AS A TOOL FOR MANAGEMENT OF NON-FINANCIAL ASSETS OF STATE INSTITUTIONS." "Scientific notes of the University"KROK", no. 3(71) (September 30, 2023): 85–91. http://dx.doi.org/10.31732/2663-2209-2022-71-85-91.

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The article examines the accounting policy as one of the elements of the organization of accounting in state institutions, as well as the relationship between the formation of the accounting policy and the main elements and effectiveness of the management of the integral accounting system of non-financial assets of state institutions. The purpose of this article is to study the accounting policy, as the main element of the organization of accounting in state institutions, as well as the relationship between the formation of accounting policy and the effectiveness of managing the integral syste
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HRYHORIV, Olha, Anton ABRAMOV, and Oksana KROCHAK. "Modernization of accounting processes in public institutions: efficiency and transparency." Economics. Finances. Law 4/2024, no. - (2024): 63–68. http://dx.doi.org/10.37634/efp.2024.4.13.

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Introduction. Accounting processes in budgetary institutions play a significant role in managing state finances, ensuring accountability, and maintaining transparency. However, traditional methods often prove to be ineffective and insufficiently transparent due to outdated practices. Therefore, there is a need for modernization to enhance the efficiency and transparency of accounting processes. The purpose of the paper is to discuss the modernization of accounting processes in budgetary institutions and its impact on efficiency and transparency. Specifically, the paper analyzes the implementat
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LI, Xuefen. "Discussion on monthly financial accounting report of public institution under new government accounting system." Theory and Practice of Social Science 4, no. 1 (2022): 12–19. http://dx.doi.org/10.6914/tpss.040102.

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The new government's accounting system officially implemented in 2019, Implemented "double base" accounting system, It is a parallel accounting system of financial accounting based on accrual basis and budget accounting based on cash basis, The financial reporting system also implements the "dual reporting" system, required to provide both final accounts and financial reports. The purpose of this paper is to explore the accounting system under the new government, In accordance with the requirements of the management of general public institutions or other accounting information users for month
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Tsiatkovska, Olena. "ACCOUNTING OF NON-FINANCIAL ASSETS IN THE MANAGEMENT OF PUBLIC SECTOR ENTITIES." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 30, 2021): 40–47. http://dx.doi.org/10.35774/ibo2021.03-04.040.

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Introduction. The article examines the economic nature and main purpose of non-financial assets, the classification of non-financial assets according to different approaches, the relationship between public sector accounting and the management of non-financial assets. Methods. Methods of induction, deduction, comparison and synthesis have been used in the study of the economic essence and in the elaboration of the author’s definition of «non-financial assets». Methods of analysis, comparison and synthesis have been applied in the study of the classification of non-financial assets and in the e
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Abdelhameed AHAMED, Mojahid. "THE IMPACT OF APPLYING INTERNATIONAL ACCOUNTING STANDARDS IN PUBLIC SECTOR ON QUALITY OF FINANCIAL REPORTS GOVERNMENTAL INSTITUTIONS (AFIELD STUDY ON GOVERNMENTAL INSTITUTIONS IN GEZIRA STATE – SUDAN)." RIMAK International Journal of Humanities and Social Sciences 05, no. 05 (2023): 100–122. http://dx.doi.org/10.47832/2717-8293.25.7.

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This paper aimed to know the impact of applying international accounting standards in the sector. the year on the quality of financial reports and professional performance, and knowledge of the obstacles to the application of standards International accounting governmentinstitutions. The researcher used the analytical method Descriptive in the field study procedures by collecting information from its sources Primary and secondary data were collected by distributing a questionnaire specially prepared for this purpose. Purpose and distributed to the study population consisting of government inst
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8

Potter, Brad. "Financial accounting reforms in the Australian public sector." Accounting, Auditing & Accountability Journal 15, no. 1 (2002): 69–93. http://dx.doi.org/10.1108/09513570210418897.

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In recent years in Australia, accounting regulations have been developed that require the adoption of commercial accounting and reporting practices by public‐sector organisations, including the recognition of cultural, heritage and scientific collections as assets by non‐profit cultural organisations. The regulations inappropriately apply traditional accounting concepts of accountability and performance, notwithstanding that the primary objectives of many of the organisations affected are not financial. This study examines how this was able to occur within the ideas outlined in Douglas’s (1986
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9

Yang, Xianggui. "Strengthen the Practice of Accounting Management in Public Institutions." Modern Economics & Management Forum 5, no. 4 (2024): 650. http://dx.doi.org/10.32629/memf.v5i4.2541.

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With the development of the times, the management system in public institutions is constantly improving, but in its financial management work, accounting management work has a large shortage, to a certain extent, affecting the normal development of public institutions. This paper will explain the significance of strengthening the accounting management of public institutions, and analyze the problems existing in the accounting management of public institutions in detail, including the concept of accounting management to be innovated, the foundation of accounting management is weak, the accounti
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Matei, Nicoleta Cristina, Marin Ţole, and Mihaela Andreea Stroe. "THE IMPORTANCE OF TANGIBLE FIXED-ASSETS REVALUATION: A COMPARISON BETWEEN ROMANIAN ACCOUNTING REGULATIONS AND THE IPSAS 17 ‘PROPERTY, PLANT AND EQUIPMENT’." CBU International Conference Proceedings 5 (September 23, 2017): 314–19. http://dx.doi.org/10.12955/cbup.v5.944.

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The purpose of a tangible fixed-assets revaluation is to establish true values for assets and a genuine picture of the financial position and the result of public institutions. This article presents the legislation needed to implement international provisions regarding the accounting system of public institutions, especially those concerning the revaluation of tangible fixed assets. It contains a comparison between the national regulations and guidelines of the International Public Sector Accounting Standard for tangible fixed assets. It highlights the convergences and divergences regarding th
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Yandarbieva, Luisa A., Iman T. Abdukadirova, and Valery V. Kosulin. "THE IMPACT OF INFORMATION TECHNOLOGY ON THE FINANCIAL MANAGEMENT OF PUBLIC INSTITUTIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/10, no. 153 (2024): 63–68. https://doi.org/10.36871/ek.up.p.r.2024.12.10.009.

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information technologies have been integrated into the financial management of public institutions, especially the use of computerized accounting of public institutions, which has increased the level of financial management and efficiency of public institutions and adapted to the requirements of the financial system. Therefore, strengthening the analysis of the impact of information technology on financial management of public institutions is an important part of increasing the level of informatization of building financial management of public institutions in our country, which will be discus
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12

Rina and Fadly Yashari Soumena. "PERAN AKUNTANSI SYARIAH DALAM MENINGKATKAN KINERJA KEUANGAN DAN KEPATUHAN TERHADAP PRINSIP ISLAM 089669130070." JSE: Jurnal Sharia Economica 4, no. 2 (2025): 107–16. https://doi.org/10.46773/jse.v4i2.1900.

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Abstract: Sharia accounting is an accounting system that operates according to Islamic law principles, integrating ethical and moral values in financial transactions. This study uses a qualitative method with a descriptive approach to explain the role of sharia accounting in improving the finances of Islamic financial institutions. The findings show that transparency and accountability are the main pillars, increasing stakeholder trust and reducing the risk of non-compliance. In addition, sharia-based financial planning helps institutions avoid prohibited practices such as usury, while encoura
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13

Beales, Kristen. "Auditing Revival: George Whitefield and Public Accounting in Colonial America." Church History 90, no. 4 (2021): 824–46. http://dx.doi.org/10.1017/s0009640721002791.

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AbstractThis article situates George Whitefield's accounting controversies of the 1740s in the local public accounting cultures of colonial America. It argues that Whitefield developed a novel “commercial theology” and funding strategy for his Georgia orphanage that he believed would allow God to shape every aspect of the institution. While Whitefield's published financial accounts initially provoked little commentary, his critics began to use accounting as an “impartial” tool to disprove the minister's theology. The bold theological claims and lack of institutional oversight embedded in White
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14

Žigman, Ante, Tomislav Ridzak, and Mirna Dumičić Jemrić. "Crisis management in public institutions." Management 26, Special Issue (2021): 1–16. http://dx.doi.org/10.30924/mjcmi.26.si.1.

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Crisis management in the context of public institutions is particularly important, due to the extremely large possible impact of the consequences of systemic crises on society as a whole. Suboptimal or too slow decisions of public institutions usually affect a much wider set of people, entities, and economic and financial developments than when it comes to crisis management in individual companies, even if they are systemically important. This paper focuses on the activities of the Croatian National Bank and the Croatian Financial Services Supervisory Agency in dealing with the crisis caused b
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15

Arévalo-Castro, Wilson Fernando, and Miryam Alejandra Montero-Cobo. "Evaluación de la transparencia y rendición de cuentas en instituciones públicas del Ecuador." Revista Metropolitana de Ciencias Aplicadas 7, S2 (2024): 183–93. http://dx.doi.org/10.62452/nvnm0t76.

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The study evaluated the accounting practices of the International Public Sector Accounting Standards (IPSAS) and their impact on the transparency of accountability in public institutions in Ecuador. A mixed approach integrating qualitative and quantitative elements was employed. Eighty-two public institutions were surveyed and the data were analyzed using descriptive statistical techniques. The results showed that, although most of the institutions have clear and documented accounting policies, a high percentage do not adequately comply with them. Areas for improvement were identified in the e
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16

Doroshenko, Olena. "THE FORMATION OF FINANCIAL ACCOUNTING OF BUDGETARY INSTITUTIONS IN THE BUDGET ACCOUNTING MODERNIZATION." International Journal of New Economics and Social Sciences 2, no. 2 (2015): 59–65. http://dx.doi.org/10.5604/01.3001.0010.4725.

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The article devoted to the issues of formation of the subsystem of financial accounting in budgetary institutions of Ukraine in the new contemporary conditions modernization of public sector management. The author examines the preconditions for budget accounting modernization in the context of to approaching to international standards.
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17

SAKHAPOV, Bulat R. "Adaptation of the Russian accounting system for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 2." International Accounting 27, no. 5 (2024): 541–63. http://dx.doi.org/10.24891/ia.27.5.541.

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Subject. This article analyzes the areas of concern of accounting for non-financial assets in State-funded (municipal) and autonomous institutions in accordance with the International Public Sector Accounting Standards. Objectives. The article aims to identify and analyze the areas of concern associated with the adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards based on a comparison of the main provisions of the International Financial Reporting Standards and the Russian Federal Accounting Standards f
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18

SAKHAPOV, Bulat R. "Adaptation of the Russian Accounting System for non-financial assets in accordance with the International Public Sector Accounting Standards: A problem analysis. Part 1." International Accounting 27, no. 4 (2024): 444–64. http://dx.doi.org/10.24891/ia.27.4.444.

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Subject. This article analyzes the areas of concern of accounting for non-financial assets in State-funded (municipal) and autonomous institutions in accordance with the International Public Sector Accounting Standards. Objectives. The article aims to identify and analyze the areas of concern associated with the adaptation of the Russian system of accounting for non-financial assets in accordance with the International Public Sector Accounting Standards based on a comparison of the main provisions of the International Financial Reporting Standards and the Russian Federal Accounting Standards f
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19

Derlytsia, Andrii. "PUBLIC PRODUCTION AND INSTITUTIONAL MECHANISM OF FUNCTIONING OF BUDGETARY INSTITUTIONS." Economic discourse, no. 4 (December 30, 2020): 43–54. http://dx.doi.org/10.36742/2410-0919-2020-4-5.

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Introduction. The study of the functioning of budgetary institutions as producers of public goods and services requires an interdisciplinary view using institutional and transactional analysis, the achievements of the theory of public finance, budget accounting and public administration. Methods. The following methods are used in the article: scientific abstraction in highlighting the essential features of budgetary institutions; comparative analysis, in distinguishing between transaction and transformation costs; systematic approach in explaining the financial, institutional, accounting and m
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20

Shinkareva, Olga. "Federal public finance accounting standard “Employee Payments”." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 1, 2020): 5–10. http://dx.doi.org/10.33920/med-17-2007-01.

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The article is devoted to the analysis of the Federal Accounting Standard of Public Finance “Payments to Personnel”, which will be applied in the conduct of accounting and reporting from January 1, 2021, including medical state and municipal institutions. The article considers the main provisions of this standard — peculiarities of recognition and evaluation of objects of personnel benefits accounting, termination of their recognition, as well as disclosure of information on objects of personnel benefits accounting in accounting financial statements. This standard is compared with the Internat
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21

XAMROYEV AKMAL IBROKHIMOVICH. "Advancing accounting practices for training services in public sector educational institutions." World Journal of Advanced Research and Reviews 23, no. 2 (2024): 1699–702. http://dx.doi.org/10.30574/wjarr.2024.23.2.2504.

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This article addresses the critical need for enhanced accounting practices within training services at public sector professional educational institutions. It identifies the main challenges such as lack of standardization, insufficient technological adoption, and inadequate personnel training that currently impede effective financial management. The paper proposes strategic solutions to these challenges, emphasizing the adoption of standardized practices, integration of advanced technologies, and continuous professional development. The expected outcomes include improved financial transparency
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XAMROYEV, AKMAL IBROKHIMOVICH. "Advancing accounting practices for training services in public sector educational institutions." World Journal of Advanced Research and Reviews 23, no. 2 (2024): 1699–702. https://doi.org/10.5281/zenodo.14863452.

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This article addresses the critical need for enhanced accounting practices within training services at public sector professional educational institutions. It identifies the main challenges such as lack of standardization, insufficient technological adoption, and inadequate personnel training that currently impede effective financial management. The paper proposes strategic solutions to these challenges, emphasizing the adoption of standardized practices, integration of advanced technologies, and continuous professional development. The expected outcomes include improved financial transparency
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23

Tanturovski, Igor. "FINANCIAL STATEMENTS IN HEALTH CARE." Knowledge International Journal 28, no. 1 (2018): 305–8. http://dx.doi.org/10.35120/kij2801305t.

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The consideration of the financial statements, i.e. their preparation, understanding and application in the public healthcare institutions in Macedonia is of paramount importance. The basic data for the financial statements are drawn from the PHI accounting, whereby financial data are provided on the profit and loss accounts, balance sheets and cash flow statements. The financial manager must know how to interpret and use these reports when allocating the financial resources of the institution in order to ensure the achievement of stability in the long run. Finances link economic theory to acc
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FLOREA, Gheorghe. "Some Aspects of the Annexes to the Financial Statements of Public Institutions in Romania." Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice 28 (December 10, 2021): 163–73. http://dx.doi.org/10.18662/upalaw/73.

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At present, the administration and management of any type of patrimonial entity be it public or private, can no longer be conceived without accounting, without quality information and obtained in a timely manner. In Romania, OMFP no. 1917/2005 is the normative act that regulates the organization and management of the accounting of public institutions. According to its provisions, the official document presenting the situation of the patrimony under the administration of the state and the administrative-territorial units and the execution of the revenue and expenditure budget is represented by
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Țurcanu, Liliana, Lilia Grigoroi, and Svetlana Mihăilă. "IMPROVING THE QUALITY OF FINANCIAL-ACCOUNTING INFORMATION BY STRENGTHENING THE FINANCIAL AUTONOMY OF UNIVERSITIES." Journal of Financial Studies 8, Special (2022): 192–204. http://dx.doi.org/10.55654/jfs.2023.sp.25.

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This paper aims to analyze the quality of financial accounting information of public higher education institutions with financial autonomy in the Republic of Moldova and its dependence on their financial autonomy. For this purpose, financial statements and other relevant information available on the websites of public universities with financial autonomy in the Republic of Moldova were analysed. The analysis focused on the following research questions: i) is the quality of the information ensured in terms of the regulatory framework and user requirements? ii) is the quality of the information
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26

Mari Kristanto, Prima. "SHARIA ECONOMIC LAW REVIEW ON ZAKAT INSTITUTION AUDITS BY PUBLIC ACCOUNTANTS." Jurnal Justisia Ekonomika: Magister Hukum Ekonomi Syariah 8, no. 1 (2024): 1083–93. http://dx.doi.org/10.30651/justeko.v8i1.22109.

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The obligation to pay zakat for Muslims is a commitment to piety to Allah SWT and social and economic responsibility to fellow human beings. The role of government and society in optimizing the potential of zakat in Indonesia is marked by the presence of zakat management organizations (OPZ) in the form of amil zakat agencies and institutions. Currently, the government and society have paid high attention to zakat management institutions. Optimal management of zakat from both parties is supported by the stipulation of obligatory rules for zakat management institutions to prepare financial repor
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SAKHAPOV, Bulat R. "Depreciation and impairment of non-financial assets in higher education institutions: Analysis and evaluation." Economic Analysis: Theory and Practice 23, no. 6 (2024): 1165–80. http://dx.doi.org/10.24891/ea.23.6.1165.

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Subject. The article investigates the state of presentation of information on depreciation and impairment of non-financial assets by Russian universities, and prospects for its improvement. Objectives. The aim is to summarize and systematize the provisions of the current federal accounting standards for public finance, governing the depreciation and impairment of non-financial assets, study the practice of accounting policy formation by higher education institutions in relation to non-financial assets based on the specifics of these organizations’ activities. Methods. The study employs observa
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Hamd, Dr Basheer Alwan, Dr Parzheen Sheikh Muhammad Aziz, and Dr Nabeel Farhan Hamdan. "The Role of the Postgraduate Institute for Accounting and Financial Studies for Providing Graduates that Can Improve the Performance of the Board of Supreme Audit and Reduce Government Spending Costs for the Period 2004-2020." Webology 19, no. 1 (2022): 3446–63. http://dx.doi.org/10.14704/web/v19i1/web19227.

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Institutions, institutes and colleges of higher education are the first pioneers for the outputs of specialized medical, engineering and social cadres, including accounting cadres. The Higher Institute for Accounting and Financial Studies is the Department of Accounting Studies, the main tributary for the preparation of specialized professional cadres holding a legal accounting certificate and a certificate of costs and administration, which is the highest specialized professional accounting certificate in the field Auditing and costing. The importance of these specialized cadres comes from th
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Omimakinde, J. A., and J. A. Adejuwon. "Impact of Corporate Governance on Accounting Standards’ Compliance in Nigerian Public Institutions." American Journal of Accounting 4, no. 1 (2022): 1–14. http://dx.doi.org/10.47672/ajacc.1140.

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Purpose: Compliance with International Public Sector Accounting standards have been proved to improve the quality of financial reporting in both private and public sector. This study is an attempt to answer the question whether corporate governance have any influence on compliance of public sector entities with accounting standards (IPSASs).
 Methodology: Descriptive research and survey method of data collection was employed to collect primary data from relevant respondents using questionnaire as an instrument. Four hundred (400) questionnaires were distributed to senior level officers in
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Hlukhova, Valentyna. "INCOMES OF BUDGET INSTITUTIONS AS AN OBJECT OF ACCOUNTING." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 30, 2023): 7–17. http://dx.doi.org/10.35774/ibo2023.03-04.007.

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Introduction. In conditions of limited budgetary resources, the role of accounting of income of budgetary institutions from various sources is increasing. The correctness of the definition, completeness, and recognition of income as accounting objects has a significant impact on the quality of the assessment of the implementation of the estimate as the main financial planning and control document of a budget organization. This is especially relevant in conditions when national accounting standards in the public sector are being introduced in the public sector on the basis of international ones
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Yefimenko, V. O. "On the issue of determining the powers of the Accounting Chamber in the course of public external financial control." Analytical and Comparative Jurisprudence, no. 2 (April 28, 2025): 533–38. https://doi.org/10.24144/2788-6018.2025.02.79.

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The article analyses the national research of financial law scholars on defining the main approaches to understanding the legal category of «competence». It is substantiated that there is no single approach to the interpretation of the legal category of «competence». The author suggests that the term ‘competence of the Accounting Chamber’ should be defined as the range of powers enshrined in the regulatory legal acts which define the rights and obligations of the members of the Accounting Chamber with regard to exercising financial control over the controlled objects, cover the organisation, c
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Tchaikovskaya, L. A. "New federal standards in accounting for budgetary institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 21, 2025): 15–23. https://doi.org/10.33920/med-17-2504-02.

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The budgetary sphere, despite the remaining problems, demonstrates positive dynamics, sustainable development and the ability to adapt to modern conditions. Thus, in the context of dynamic development of legislation and significant complication of monitoring changes in the field of accounting of public finances, it seems appropriate to conduct a detailed analysis of the changes taking place. The study is relevant, since legislative changes in the field of accounting of budgetary institutions, coming into force in 2026, have high practical value. The following methods were used in the study: an
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Bubnovskaya, Tatyana Viktorovna, and Polina Timofeevna Gavrish. "The system of comprehensive assessment of public sector organizations financial and economic activities based on annual accounting statements." Vestnik of Astrakhan State Technical University. Series: Economics 2023, no. 3 (2023): 108–18. http://dx.doi.org/10.24143/2073-5537-2023-3-108-118.

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In order to achieve an increase in public services quality and at the same time optimize budget expenditures there has been consistently formed the system that encourages budget institutions to develop various income-generating activities. The current practice of “dual” financing forces us to revise existing approaches to planning and evaluating the financial and economic activities of state institutions. The methods of financial analysis of budgetary institutions, the system of indicators of financial stability complex assessment, efficiency and effectiveness of their activities are considere
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S., Muzakkir. "BUSINESS DISTRIBUTION RESULTS OF SHARIA FINANCIAL INSTITUTIONS IN HADITS PERSPECTIVE." Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah 11, no. 1 (2019): 89–110. http://dx.doi.org/10.20414/mu.v11i1.2038.

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All results of operations managed in a Sharia Financial Institution should use a system that does not harm either party in accordance with applicable accounting standards. The accounting basis is the accounting principle that determines when the effects of transactions or events must be recognized for financial reporting purposes. Which accounting base is used by a particular organization, depending on the policies and conditions that exist. Regardless of which accounting basis is used, this paper will explain both of these accounting bases that exist in practice, both in the private sector an
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Turcanu, Liliana, and Lilia Grigoroi. "Effectiveness of Accounting Policies of Higher Education Institutions with Financial Autonomy." Economica, no. 4(130) (January 2025): 76–90. https://doi.org/10.53486/econ.2024.130.076.

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This paper explores the concept of accounting policy effectiveness and the development of an indicator system for measuring the effectiveness of accounting policies in public higher education institutions with financial autonomy. In this context, the authors reviewed specialized literature from open-access databases and conducted a content analysis of publicly disclosed accounting policies, as well as those attached to students’ internship reports, applying critical thinking and professional reasoning methods. The scientific results are materialized into a framework of indicators aimed at addr
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Otavová, Milena. "Harmonisation efforts in the field of accounting of public sector." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 195–202. http://dx.doi.org/10.11118/actaun201159040195.

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Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting and financial statements of public institutions. The International Public Sector Accounting Standards Board (IPSASB) is therefore creating high-quality financial reporting standards for public sector (IPSAS). Paper points out the ongoing reform of accounting in the field of public finances in the Czech Republic, where there are substantial chang
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Nurmawati, Maya, and Amaliyah Amaliyah. "The Influence of Sharia Accounting Knowledge and Family Environment on Interest in A Career in Sharia Financial Institutions." eCo-Fin 6, no. 2 (2024): 350–57. http://dx.doi.org/10.32877/ef.v6i2.1327.

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The interaction between family environment and sharia accounting knowledge can have a big impact on the larger socioeconomic environment. Increased awareness and education about the principles and benefits of Sharia banking have led to greater acceptance and adoption among Indonesians. This research aims to examine the effect of sharia accounting knowledge and family environment regarding interest in a career in sharia financial institutions. The method used a quantitative method using primary data using retrieval techniques samples using the Slovin method. obtained from a total of 66 responde
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Jafi, Hanane, and Said Youssef. "Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms." Technium Social Sciences Journal 25 (November 9, 2021): 1–8. http://dx.doi.org/10.47577/tssj.v25i1.4853.

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This article explores the major challenges surrounding the ongoing wave of public sector accrual accounting reforms. In particular, this paper sheds light on the importance of training and skill development as essential components of capacity-building and discusses the crucial role educational institutions play in laying the basis of a sound Public Sector Accounting (PSA) body of knowledge. The article also provides recommendations based on studies and reports conducted by international organizations, standards-setting bodies, and accountancy profession institutions as well as capitalizing on
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Legenzova, Renata. "A Concept of Accounting Quality from Accounting Harmonisation Perspective." Economics and Business 28, no. 1 (2016): 33–37. http://dx.doi.org/10.1515/eb-2016-0005.

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Abstract The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide adoption of IFRS by public interest companies. However, in the EU this process is much broader and also involves efforts to harmonise accounting standards for non-listed companies and public sector organisations. Analysis of the previous scientific research revealed that accounting quality was commonly assessed from IFRS users’ perspectiv
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Kindratska, Liubomyra. "Sustainability reporting by public sector entities." Fìnansi Ukraïni 2024, no. 6 (2024): 108–21. http://dx.doi.org/10.33763/finukr2024.06.108.

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Introduction. The importance of studying topical issues of non-financial information formation and preparation of non-financial reporting by public sector entities, in particular, sustainable development reporting, is obvious from the standpoint of increasing the role and importance of public sector institutions in the national economic system. Problem Statement. The issue of non-financial reporting in the context of the implementation of institutional measures related to the improvement of reporting on sustainable development in the context of crisis phenomena in the economy, increasing the r
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Oktavianto, Muhammad Rendi. "Penerapan Akuntansi Sektor Publik Dan Pengawasan Terhadap Kualitas Laporan Keuangan Dan Implikasinya Terhadap Akuntabilitas Kinerja Instansi Pemerintah Jawa Timur." Ganaya : Jurnal Ilmu Sosial dan Humaniora 6, no. 4 (2023): 994–1001. https://doi.org/10.37329/ganaya.v6i4.2542.

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Good governance has principles of effective finance, because quality financial reporting creates accountability for public institutions. In order to preserve responsibility for the performance of government agencies in East Java, this study aims to understand how public sector accounting is employed, how financial report quality is checked, and how these elements interact. Surveys and library research are utilized as data gathering methods in the descriptive quantitative research methodology. Meanwhile, the object of this study is the Regional Apparatus Organization (OPD) in East Java. The res
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Abass Oyeshola, BELLO, ISHOLA Joseph Olaniyi, and RAHEED Lateef Olayiwola. "The Influence of International Public Sector Accounting Standards (IPSAS) on Financial Reporting Quality of Public Health Institutions in Nigeria." JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT 8, no. 4 (2022): 39–59. http://dx.doi.org/10.56201/jafm.v8.no4.2022.pg39.59.

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This study focused on the influence of international public sector accounting standards (IPSAS) on financial reporting quality of public health institution in Nigeria. The research design adopted for the study was survey research design was chosen because it is effective in gathering primary data using a well-designed instrument that would aid statistical analysis. The population was finite in nature and relatively small; hence, it became imperative to use the entire population of one hundred and fourteen (114) as samples. The questionnaire was designed to gather data on the perceptions of rel
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Hilda Salman Said, Tri Utami Lestari, and Wiwin Aminah. "Implementasi Software Akuntansi pada Lembaga Amil Zakat, Infak, dan Sedekah Syamsul Ulum." Jurnal Pengabdian Kepada Masyarakat 1, no. 3 (2022): 18–25. http://dx.doi.org/10.55606/jpkm.v1i3.11.

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The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training
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Afrogha Nelson. "Forensic Accounting Practice and Fraud Management in Nigeria Public Sector Entities." Journal of Information Systems Engineering and Management 10, no. 48s (2025): 1239–55. https://doi.org/10.52783/jisem.v10i48s.9754.

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Fraud and financial crimes remain persistent challenges undermining the effectiveness and credibility of Nigeria’s public sector institutions. Despite the adoption of conventional auditing and internal control mechanisms, the frequency and scale of financial mismanagement indicate that traditional approaches are insufficient to address the growing sophistication of fraud. This study investigates the impact of forensic accounting practices on fraud management in Nigerian public sector entities. Specifically, it explores the role of forensic tools internal control systems, investigative accounti
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Quyen, Ngo Thi Thuy. "The Current Situation of Cost Accounting and Costing for Higher Education Services at Training Institutions Under the Ministry of Finance of Vietnam." Nurture 19, no. 2 (2025): 52–68. https://doi.org/10.55951/nurture.v19i2.1010.

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Purpose: This article surveys, analyzes, and evaluates the current practices of cost accounting and costing for higher education services at training institutions under the Ministry of Finance of Vietnam. Based on the findings, the study proposes scientific foundations to improve cost accounting practices and enhance financial management efficiency. Design/methodology/approach: The research is conducted by systematizing theoretical issues related to cost accounting and costing in public higher education. The author carries out field surveys at several training institutions affiliated with the
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Nasoha, Ahmad Muhamad Mustain, and Ashfiya Nur Atqiya. "Implementation of Sharia Accounting in the Financial Statements of Zakat Institutions: A Case Study at BAZNAS." ZISWAF ASFA JOURNAL 3, no. 1 (2025): 21–35. https://doi.org/10.69948/ziswaf.32.

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Zakat is a fundamental pillar of the Islamic economic system, playing a vital role in reducing poverty and ensuring a fair distribution of wealth within society. This study seeks to explore how zakat accounting is practiced by zakat institutions in Indonesia, with particular attention to transparency, accountability, and adherence to Sharia-compliant accounting standards. Using a qualitative research approach, data were gathered through in-depth interviews with zakat institution managers, a review of financial reporting documents, and direct observations of zakat management processes. The find
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Abdallah, Mohammed Elsadig. "Forensic accounting and its role in reducing financial corruption: A field study applied on some judicial institutions in the Kingdom of Saudi Arabia." مجلة العلوم الإقتصادية و الإدارية و القانونية 8, no. 14 (2024): 102–17. https://doi.org/10.26389/ajsrp.q160524.

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The problem of the study represented in the increase of a financial nature's disputes in judicial institutions in many countries, as a result of financial corruption and the prioritization of the personal interests over the public interest, and the need of these institutions for forensic accounting to help them decide on these cases. The study basically aimed to determine the role of forensic accounting in reducing financial corruption, and to know the qualifications, skills and qualities that a forensic accountants must possess and the nature of the information that they must provide to judic
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Nunung, Nurhayati, Fitriah Epi, Koesdiningsih Nining, and Tresna Aristhantia Isti. "Accounting Information System Zakat SFAS 109 in Increasing Financial Reporting Transparency." International Journal of Social Science and Human Research 04, no. 11 (2021): 3203–7. https://doi.org/10.47191/ijsshr/v4-i11-18.

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As a zakat manager who relies on muzakki, transparency and accountability of ZIS (zakat, infaq and shadaqah) is a very important concern to foster muzakki's trust in zakat management institutions. The more transparent the financial reporting of zakat managers, the higher the trust of muzakki which will have an impact on growing public awareness and compliance to distribute their zakat to institutions. zakat management with a case study approach, data obtained by means of observation, interviews and documentation (secondary data). Implementation research results based financial statements S
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Ishenbaeva, Sh, and Zh Abdullaeva. "Improving Accounting for Financial Assets of Budgetary Institutions Using IFRS." Bulletin of Science and Practice 10, no. 1 (2024): 299–302. http://dx.doi.org/10.33619/2414-2948/98/36.

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International Financial Reporting Standards (IFRS) are an integral part of accounting, the application of which improves the comparability of data with those of other international enterprises in the relevant industry and helps investors make the most informed economic decisions. Research objectives: analysis of existing literature on the advantages and problems of implementing IFRS as part of the unification of the financial reporting process. Problems associated with the implementation of budget accounting and reporting of financial assets of budgetary institutions using IFRS. The main probl
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HORDIEIEVA-HERASYMOVA, Liudmyla. "Accounting in the budgetary sector: problems of today." Economics. Finances. Law, no. 11/3 (November 21, 2019): 6–8. http://dx.doi.org/10.37634/efp.2019.11(3).1.

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Introduction. Currently, integration processes in the European and world community are underway in Ukraine. In this regard, the alignment of national accounting and financial reporting methodology in the public sector to international standards is a prerequisite for the implementation of Euro-integration processes. It is promotes effective analytical activities, enhances transparency of budgetary use, targeted use of borrowed funds. The purpose of paper is a study of theoretical and practical provisions of the organization of accounting in the budgetary sector, implementation of its reform and
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