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Relevant bibliographies by topics / Government accounting systems

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Academic literature on the topic 'Government accounting systems'

Author: Grafiati

Published: 3 June 2025

Last updated: 22 June 2025

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Journal articles on the topic "Government accounting systems"

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Ikriyati, Tri, and Nila Aprila. "PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SELUMA." Jurnal Akuntansi 9, no. 2 (2019): 131–40. http://dx.doi.org/10.33369/j.akuntansi.9.2.131-140.

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Effect of application of government accounting standards, implementation of regional management information systems, and government internal control systems on the quality of financial statements at the regional government of seluma district. This research used a quantitative approach, using primary data through questionnaires. Respondents of this research were 26 OPD of part of a financial manager a the regonal governmnt of seluma district. The Variables in thiss researcch is the government accounting standards, implementation of regional management information systems, and govrnment internal contcl systems as independent variables, as well the qualty of local governmnt financiial statements as the dependent variable. The data were analyzed with multiple regression method. The results of hypothesis shown that the government accounting standards, implementation of regional management information systems, and governent internal contral systems give the impact add it was positive to the qality of financial statemnts at the ragional govermment of seluma district.Key words: Management Information Systems, And Government internal Control Systems.

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Benito, Bernardino, and Isabel Brusca. "International Classification of Local Government Accounting Systems." Journal of Comparative Policy Analysis: Research and Practice 6, no. 1 (2004): 57–80. http://dx.doi.org/10.1080/1387698042000222790.

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Eersta, Sekar Hardianto, and Witono Banu. "Implementing Accrual-Based Accounting Systems to Improve Transparency and Accountability." International Journal of Business Management and Technology 7, no. 1 (2023): 471–176. https://doi.org/10.5281/zenodo.7690618.

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The goal of this study is to identify the benefits and drawbacks of introducing an accrual-based accounting system in Surakarta City Government in order to improve openness and accountability. A phenomenological research approach is used in this study. Both observation and interviewing are used to acquire data. Techniques for qualitative data analysis include data reduction, data display, and drawing inferences or performing verification. The study is being carried out by the Government of Surakart a Regency organization of the Surakarta City Government.The result shows that an accrual-based system is a system with records based on transactions that appear, not based on cash or cash that has been received or held. Users of financial statements or the public explain that the financial reports produced as a result of the adoption of the accrual-based accounting system are optimal. Utilizing a system of accrual-based accountingin Surakarta City is not 100% optimal. It is superior than a cash-based system to create an accrual-based accounting system. It is clear that by putting the accrual accounting system in place,the Surakarta City Government has become more real-time and the accrual-based implementation is a solution to increase and accountability. Users of financial statements really need transparency in financial reports. Utilizing a system of accrual-based accountingis a solution to increase transparency and accountability in producing financial reports.

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Leiwakabessy, Theophilia Fina Febrione. "PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH THE EFFECT OF GOVERNMENT INTERNAL CONTROL SYSTEM, HUMAN RESOURCE COMPETENCY, AND ACCOUNTIN." JURNAL SOSIAL HUMANIORA 11, no. 2 (2020): 214. http://dx.doi.org/10.30997/jsh.v11i2.3066.

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This was study aimed to examined the effect of government internal control systems, human resource competencies and the use of accounting information systems on the quality of Local Government Financial Statements. The population of this research are government officer in Kabupaten Maluku Barat Daya. Sampling was conducted using a judgment sampling method and number of samples are 44 respondents. Technique of data collection is survey by using questionnaires. Analysis using multiple regression analysis. The results showed that human resource competence had a positive and significant effect on the quality of local government financial statements. While the government's internal control system and the use of accounting information systems do not significantly affect the quality of local government financial statements.Keywords: Accounting information systems, Government internal control systems, human resource competencies, local government financial statements

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Hasson, Aqeel Raham. "THE ROLE OF ELECTRONIC ACCOUNTING INFORMATION SYSTEMS IN EVALUATING THE PERFORMANCE OF NON-PROFIT GOVERNMENT UNITS." International Journal of Transformations in Business Management 12, no. 03 (2022): 01–23. http://dx.doi.org/10.37648/ijtbm.v12i03.001.

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Despite the long history since the emergence of government accounting, it has suffered some neglect by governments and accountants together. For a long time, accountants themselves have been concerned with whether the accounting information systems in government units differ from the accounting information systems in other units, and whether the developed countries have noticed the importance of electronic accounting information systems to address the problem of the stagnation of the government accounting system and have reinforced these systems with advanced types of modern technologies and advanced methods in order to be able to confront the problem and uproot it. Most developing countries turned to legalizing laws to adopt modern financial systems without taking into account the elements and requirements of ensuring the implementation of these legislations in practice. Thus, these legislations were weak and many of their provisions were not implemented in practice or were applied in a distorted way. The aim of the research is to determine the role of electronic accounting information systems in evaluating the performance of non-profit government units. The research concluded that there is a positive and incorporeal influence and correlation between electronic accounting information systems and performance evaluation of non-profit government units.

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Dientri, Abdul Manaf, Novi Darmayanti, Radian Sri Rama, and Salimatus Sa’diyah. "THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, APPLICATION OF GOVERNMENTAL ACCOUNTING STANDARDS AND REGIONAL FINANCIAL ACCOUNTING SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS (EMPIRICAL STUDIES ON THE GOVERNMENT OF LAMONGAN AND TUBAN)." HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora 16, no. 1 (2024): 1–10. http://dx.doi.org/10.52166/humanis.v16i1.5389.

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ABSTRACT Study aims to examine the effect of human resource competence, application of governmental accounting standards and regional financial accounting systems on the quality of local government financial reports (Empirical studies on the government of Lamongan and Tuban). This research was conducted in Lamongan and Tuban involving 40 employees of the Lamongan BPPKAD and Tuban BPPKAD as respondents. This quantitative study uses multiple linear regression. The technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model between the three variables in this study reveals that the competence of human resources, the application of government accounting standards and the application of regional financial accounting systems have a significant correlation with the quality of local government financial reports. Keyword: Human Resources, Government Accounting Standards, Financial Accounting Systems

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Hertati, Lesi, Otniel Safkaur, Dwi Yanti, Irlan Fery, and Peny Cahaya Azwardi. "The Role of Accounting Information System Afflication In Reliability Financial Reporting." Ilomata International Journal of Tax and Accounting 2, no. 1 (2021): 97–112. http://dx.doi.org/10.52728/ijtc.v2i1.208.

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The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

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Puja, Rizqy Ramadhan, and Debora Br. Barus Mika. "Comprehension of Government Accounting Systems to Improve Liability of Financial Institution." International Journal of Business Management and Technology 3, no. 6 (2023): 273–82. https://doi.org/10.5281/zenodo.7659791.

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The public demand for public transparency causes government accounting to be important. The greater the funds managed by the government the greater the demand for financial accountability as a form of financial transparency in government. The purpose of community service is firstly to understand the understanding of UNJ's financial department employees for the government accounting system, secondly to ensure the socialization of regulatory changes in the financial accountability of the institution is well understood by the finance staff, the third is to find solutions to the limited human resources that understand Accounting system of the financial section in the process of preparing financial statements.Participants attendes this training as many as 26 people, namely the representatives of the Central Finance Staff and Faculty of the State University of Jakarta, the results of the implementation of an understanding of the new government regulations on the preparation of financial statements and increasing the skills of participants in government financial accountability

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Darmawan, Endang. "THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS AND GOVERNMENT INTERNAL CONTROL SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS." JASS (Journal of Accounting for Sustainable Society) 1, no. 02 (2019): 108–11. http://dx.doi.org/10.35310/jass.v1i02.243.

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This study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports.

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Atiningsih, Suci. "THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES." ACCRUALS (Accounting Research Journal of Sutaatmadja) 4, no. 02 (2020): 216–29. http://dx.doi.org/10.35310/accruals.v4i02.584.

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The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.

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Dissertations / Theses on the topic "Government accounting systems"

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Mignot, Helen Rosemary 1966. "Impact of output management within management control systems on performance in Victorian government departments." Monash University, Dept. of Accounting and Finance, 2002. http://arrow.monash.edu.au/hdl/1959.1/7903.

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Simm, Alexa Louise. "A contingency model of strategy, performance measurement systems and management accounting practices : an empirical investigation in English local authorities." Thesis, University of Southampton, 2010. https://eprints.soton.ac.uk/167485/.

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Contingency based research has been used extensively within the area of accounting control (Chapman, 1997; Chenhall, 2003; Gerdin and Greeve, 2004), though there is a lacuna of contingency research within not-for-profit organisations (Chenhall, 2003), particularly in the UK. The study‟s overall research question is how strategic typology, resource-based capabilities, contemporary performance measurement techniques (CPMTs) and contemporary management accounting practices (CMAPs) affect the performance outcome of English local authorities. Resource-based capabilities were taken to comprise market orientation, entrepreneurship, innovation and organisational learning, consistent with prior research (Henri, 2006b). To investigate the research question, a contingency model was developed, setting out expected relationships between the study's variables. An electronic questionnaire was designed to collect data for each of the research variables, with reliance placed on existing research instruments where possible. Supplementary performance data was obtained from published Audit Commission assessments. A cross-sectional electronic survey of English local authorities was conducted with a response of 528 completed questionnaires obtained. The data was analysed using structural equation modelling (SEM) and AMOS 7.0 software. A model generating approach was adopted, where the initial contingency model was rejected and modified. Through this modification process a revised model, based on theoretical frameworks, was identified that fitted the empirical data well. Significant direct and indirect relationships between variables within the research contingency model were identified. The results provide empirical support that the performance outcome of English local authorities is contingent upon the emphasis placed on pursuing a differentiation strategy, use of CPMTs and CMAPs, strategic capabilities of market orientation, entrepreneurship and innovation, and performance-based training. The study combines and tailors prior research on specific variables, building these into an original contingency model which is applied to English local authorities. Overall, this study contributes both to contingency research and to the knowledge and understanding of strategy, resource-based strategic capabilities, management accounting and PMTs in English local authorities. Some areas for future research are proposed, though the results from the study provide important information for management accounting researchers, local government practitioners and policy makers.

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Faria, Carlos Eduardo Pires. "A implantação do sistema gerencial de custos (SISCUSTOS) desenvolvido pelo Exército Brasileiro: estudo de caso na 1 Inspetoria de Contabilidade e Finanças do Exército." Universidade do Estado do Rio de Janeiro, 2010. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6238.

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A implantação de sistemas de custos no setor público tem sido apontada como uma necessidade gerencial primordial para se alcançar as dimensões dos princípios da eficiência, eficácia e efetividade na administração pública, fato que proporcionaria a otimização do uso dos escassos recursos disponíveis. Com o advento da Lei de Responsabilidade Fiscal entrou em evidência a discussão sobre o tema no cenário nacional, sendo mais recentemente criada no governo federal uma comissão interministerial de custos com objetivo de elaborar estudos e propor diretrizes, métodos e procedimentos para subsidiar a implantação de Sistemas de Custos na Administração Pública Federal. Tendo em vistas essas necessidades, o presente trabalho tem por objetivo principal verificar a adequabilidade do Sistema Gerencial de Custos (SISCUSTOS) implantado no Exército Brasileiro permite a apuração de custos sob a ótica da teoria contábil e complementarmente analisar se o sistema de custos adequasse as metodologias do custeio ABC e fornece subsídios para a tomada de decisões. Para isso realizou-se um estudo de caso de natureza qualitativa, coletando-se dados de fontes primárias e secundárias, além de entrevistas com os servidores responsáveis pelo desenvolvimento, implantação e operacionalização do sistema. O resultado verificado foi que as funcionalidades disponibilizadas pelo SISCUSTOS vislumbram a aderência do sistema com o plano teórico, permitindo que as informações extraídas da contabilidade governamental contemporânea sejam ajustadas, para uma possível aproximação da contabilidade orçamentária com a contabilidade patrimonial, necessitando apenas de alguns ajustes para itens aqui denominados como peculiares da contabilidade governamental. No caso do método de custeio ABC observou-se que a metodologia está sendo subtilizada, e que o grau desejado em extrair todas as contribuições disponibilizadas pelo ABC somente virá com a maturidade da gestão de custos, sendo que, para atingir tais objetivos haverá a necessidade de se fixar como atributos cognitivos os 4C - Cultura de Custos, Comprometimento, Competição e Confiabilidade - entre os usuários do sistema e a alta administração.<br>The implantation of cost systems in the public sector has been pointed as a primary management need to reach the dimensions of the principles of efficiency, efficacy and effectiveness in public administration, a fact that would provide the optimization of the scarce available resources use. With the advent of the Fiscal Responsibility Law, the discussion on the topic is in vogue on the national scene, and more recently the federal government created an inter-ministerial cost committee in order to "elaborate studies and propose guidelines, methods and procedures to support the implementation of the Costs System in Federal Public Administration." Given these needs, this paper aims to verify the suitability of the Cost Management System (SISCUSTOS) implanted in the Brazilian Army allows the calculation of costs from the perspective of the accounting theory and, in addition, analyze whether the cost system fits ABC costing methodologies and provides information for decision making. For this, a case study of qualitative nature was done, collecting data from primary and secondary sources, besides the interviews with the officers responsible for the development, implementation and operation of the system. The result found was that the features offered by SISCUSTOS glimpsed the grip of the system with the theoretical level, allowing the information obtained from the contemporary government accounting to be adjusted for a possible nearing of the budget accounts to the patrimony accounting, requiring only a few adjustments to items designated here as peculiar to government accounting. In the case of ABC costing method, it was observed that the methodology is being underutilized, and that the desirable degree of extraction in all contributions made available by ABC will only come with maturity of cost management, considering that to achieve these goals there will be necessary to establish as cognitive attribute the 4C - Culture cost, Commitment, Competition and Reliability - between users of the system and the administration board.

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Zakaria, Nor Hidayati. "The impact of knowledge integration on enterprise system success." Thesis, Queensland University of Technology, 2011. https://eprints.qut.edu.au/48146/1/Nor_Zakaria_Thesis.pdf.

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Despite promising benefits and advantages, there are reports of failures and low realisation of benefits in Enterprise System (ES) initiatives. Among the research on the factors that influence ES success, there is a dearth of studies on the knowledge implications of multiple end-user groups using the same ES application. An ES facilitates the work of several user groups, ranging from strategic management, management, to operational staff, all using the same system for multiple objectives. Given the fundamental characteristics of ES – integration of modules, business process views, and aspects of information transparency – it is necessary that all frequent end-users share a reasonable amount of common knowledge and integrate their knowledge to yield new knowledge. Recent literature on ES implementation highlights the importance of Knowledge Integration (KI) for implementation success. Unfortunately, the importance of KI is often overlooked and little about the role of KI in ES success is known. Many organisations do not achieve the potential benefits from their ES investment because they do not consider the need or their ability to integrate their employees’ knowledge. This study is designed to improve our understanding of the influence of KI among ES end-users on operational ES success. The three objectives of the study are: (I) to identify and validate the antecedents of KI effectiveness, (II) to investigate the impact of KI effectiveness on the goodness of individuals’ ES-knowledge base, and (III) to examine the impact of the goodness of individuals’ ES-knowledge base on the operational ES success. For this purpose, we employ the KI factors identified by Grant (1996) and an IS-impact measurement model from the work of Gable et al. (2008) to examine ES success. The study derives its findings from data gathered from six Malaysian companies in order to obtain the three-fold goal of this thesis as outlined above. The relationships between the antecedents of KI effectiveness and its consequences are tested using 188 responses to a survey representing the views of management and operational employment cohorts. Using statistical methods, we confirm three antecedents of KI effectiveness and the consequences of the antecedents on ES success are validated. The findings demonstrate a statistically positive impact of KI effectiveness of ES success, with KI effectiveness contributing to almost one-third of ES success. This research makes a number of contributions to the understanding of the influence of KI on ES success. First, based on the empirical work using a complete nomological net model, the role of KI effectiveness on ES success is evidenced. Second, the model provides a theoretical lens for a more comprehensive understanding of the impact of KI on the level of ES success. Third, restructuring the dimensions of the knowledge-based theory to fit the context of ES extends its applicability and generalisability to contemporary Information Systems. Fourth, the study develops and validates measures for the antecedents of KI effectiveness. Fifth, the study demonstrates the statistically significant positive influence of the goodness of KI on ES success. From a practical viewpoint, this study emphasises the importance of KI effectiveness as a direct antecedent of ES success. Practical lessons can be drawn from the work done in this study to empirically identify the critical factors among the antecedents of KI effectiveness that should be given attention.

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Noufal, Zakaria Mohammed Mahmoud. "The design of an accounting information system for planning, controlling, and decision-making in local governmental units." Thesis, Heriot-Watt University, 1985. http://hdl.handle.net/10399/1996.

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Lovato, Ederson Luiz. "Sistema de informações de custos no setor público: percepção dos usuários sobre a adoção, implementação e utilidade das informações de custos na gestão e desenvolvimento municipal." Universidade Tecnológica Federal do Paraná, 2015. http://repositorio.utfpr.edu.br/jspui/handle/1/1155.

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Nas Normas Brasileiras de Contabilidade Aplicadas ao Setor Público encontra-se a NBC T 16.11, que visa estabelecer a utilização do Sistema de Informações de Custos no Setor Público (SICSP), em que, pela Portaria no 753/2012 do STN, definiu- se que a sua implantação deveria ocorrer até o final de 2014. Neste contexto, é imprescindível conhecer quais as dificuldades e expectativas que os atores envolvidos nesse processo de implantação possuem e qual a contribuição do SICSP para o desenvolvimento local. Com efeito, este trabalho tem por norte discutir: Qual a percepção dos usuários sobre a importância do Sistema de Informações de Custos no Setor Público para a gestão e desenvolvimento municipal? Assim, para iniciar a discussão, colocou-se como objetivo geral do estudo investigar a percepção dos responsáveis pela implantação do SICSP, quanto à sua contribuição como ferramenta de Gestão e Planejamento para o Desenvolvimento dos respectivos Municípios. A pesquisa se utilizou do questionário como instrumento de coleta de dados em campo. A metodologia da análise de dados aplicada ao questionário se valeu da análise univariada e com o auxílio do teste qui-quadrado, utilizou-se também a análise bivariada. Demonstra-se, por meio da pesquisa de campo, aliada ao referencial teórico, alicerçado pelas pesquisas bibliográfica e documental que, findado o prazo legal de implantação, grande parte dos respondentes ainda não concluíram o processo, mesmo entendendo que o SICSP contribui significativamente para a gestão e desenvolvimento do município. Como resultado e conclusão, nota- se, que há uma carência de pessoal qualificado tecnicamente para a implantação e utilização do SICSP bem como se salienta ainda que o quantitativo de pessoal é insuficiente em muitos dos casos pesquisados.<br>Norm T16.11 of the Brazilian Accounting Norms (Normas Brasileiras de Contabilidade - NBC), regulated through Law regulation no. 753/2012 of the National Treasury Department, is applied to the Public Sector and provides rules for the Public Sector Cost Information System determining that its implantation should have been effective until the end of 2014. In such context, it is indispensable to know the difficulties and expectations facing the people involved in the implantation process, as well as the Public Sector Cost Information System contribution to local development. Thus, the present work aims at discussing if users understand the importance of the Public Sector Cost Information System to municipal management and development. The study general objective is to investigate if people in charge of implanting the Public Sector Cost Information System see it as a management and planning tool to help municipality development. The study field research methodology used questionnaires as data collection tool. Data analysis= was performed using univariate analysis with the help of chi-squared test and bivariate analysis. Based on the field research, that was associated to a theoretical referential and to bibliographic and documental researches, we inferred that although the legal implantation term have expired, most of the interviewed have not yet completed the process, even though they understood that the Public Sector Cost Information System contributes significantly to improve municipality management and development. The study conclusion is that there is a lack of technically qualified personnel to implant and use the Public Sector Cost Information System. We also highlight that in most of the study cases personnel qualification is unsatisfactory.

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Marešová, Edita. "Transformace účetnictví státní správy a samosprávy v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162525.

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The subject of this thesis is a description of the Integrated information Treasury System and detailed description of the accounting reform of public finances in the Czech Republic, effective from 1 January 2010. The work is focused on the accounting state and local governments. The main part is devoted to changes in accounting rules, described in detail the issue of depreciation, reserves, transfers and accruals. The last chapter concerns the reform of public finances in the Slovak Republic.

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Tsai, Yu-Chin, and 蔡玉琴. "Integration of Accounting Information Systems in Government Based On Information Island." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/79s5zv.

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碩士<br>國立高雄應用科技大學<br>資訊管理系碩士在職專班<br>102<br>With advances in technology, every government instruction and enterprises develop toward computer-aided daily works. It’s because that previous accounting works cost much time in account disposal; therefore, accounting works are administrative works which are informatized at early stage. Accounting information systems are developed at early stage, so the operation of techniques and tools is far away with newly developed application software. Furthermore, accounting staff concern the invasion of privacy; in addition, accounting information systems are not necessary with the existence of other administrative tasks which limit the types and contents of accounting information systems. Finally, other administrative tasks might lose contact with accounting works which might be Information Island. 　　The research focuses on government accounting information systems. It will integrate other information systems and utilize web service and XML to define the standard exchange mode for accounting information systems and other systems. We hope to increase the efficiency of government and share data consistently so as to solve the problem of Information Island. Moreover, it is expectable for the decrease of error rate for the manual operations and the supply of update information; then we can achieve the goal of the decision of AIS (Accounting Information System).

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CHEN, YEN-HUI, and 陳燕慧. "Analysis of User Satisfaction for Accounting Systems in Government Offices:The Case of County and City Offices." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/38157236073320502810.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>99<br>With the immense use of information technology in the modern era, how to efficiently utilize information systems (IS) to provide efficient and innovative service has become a major concern of all the government offices. In order to provide an identical and standardized budgetary accounting information procedure for all the county and city offices to follow, the Directorate-General of Budget, Accounting and Statistics of Executive Yuan compiled the needs of all the counties and cities to develop the “County and City Official Budget Accounting Information System (CCOBAIS)” to assure the achievement of the objective. It is a resource-sharing system for that the data is entered at the source and therefore not only the accountants but also the personnel of user departments are the users of the system. Based on DeLone and McLean’s (2003) IS Success Model and incorporating user’s computer self-efficacy into a new model, we analyzed the impacts of system quality, information quality, service quality, and computer self-efficacy on user satisfaction. We also examined the moderating effect of user department on these relationships. Questionnaires were distributed to selected users of the CCOBAIS of 14 county and city offices and 280 valid questionnaires were returned. After analyzing the collected data, we draw the following conclusions: 1. System quality, information quality, and service quality have significant impacts on user satisfaction. 2. Computer self-efficacy does not have a significant impact on user satisfaction. 3. User department does not have a significant moderating effect.

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Mosweu, Olefhile. "A framework to authenticate records in a government accounting system in Botswana to support the auditing process." Thesis, 2018. http://hdl.handle.net/10500/25704.

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An audit of financial statements relies heavily on authentic records to yield informed audit opinions. Without proper records of transactions, the objective of auditing financial statements becomes difficult. In the digital environment, determining the authenticity of digital documents for purposes of auditing is even more problematic because of a lack of criteria used by auditors for the declaration of such authenticity. This study sought to develop a framework for the authentication of records in a government accounting system in Botswana with a view to supporting the audit process in the public sector. This qualitative study framed within the interpretivism epistemological research paradigm, used archival diplomatics as a theoretical lens. Data were collected through system analysis, analysis of documents such as legislation, as well as interviews with auditors, ICT professionals and records management practitioners purposively selected from the Botswana National Archives and Records Services, Office of the Auditor General, Department of Information Technology, Accountant-General’s Department, Department of Internal Audit and Department of Corporate Services of the Ministry of Finance and Economic Development. The study established that the legislative framework for managing digital records does exist in Botswana. A lack of skills by records management professionals and auditors to authenticate digital records was also noted. The absence of some criteria to authenticate digital records means that auditors use their own discretion with regard to their authenticity. In addition, as a business system, the Government Accounting and Budgeting System (GABS) does produce and store digital records, but their authenticity and availability over time are not guaranteed. This weakness can be addressed by integrating GABS with an Enterprise Content Management (ECM). Currently, records authenticity in GABS is ensured through reliance on social and technical indicators (information technology and system application controls). The study suggests a framework for the authentication of digital accounting records in a government accounting system with the hope that its implementation would support the audit process. It is concluded that because of the failure to establish guidelines and checklists for auditors to authenticate digital records, there will be continued reliance on information technology and system application controls. Therefore, it is recommended that the Auditor General should develop a checklist for authentication. A further study of the integration of Government Accounting and Budgeting System with an Enterprise Content Management to properly manage digital records produced and stored in the system is recommended.<br>Information Science<br>D. Phil. (Information Science)

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Books on the topic "Government accounting systems"

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Chief Financial Officers Council (U.S.) and United States. Joint Financial Management Improvement Program, eds. Core competencies: Project managers implementing financial systems in the federal government. Joint Financial Management Improvement Program, 2001.

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Office, General Accounting. [Army accounting adjustments--Aviation Systems Command]. The Office, 1992.

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Office, General Accounting. Travel system requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act. The Office, 2000.

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Office, General Accounting. Property management systems requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act. U.S. General Accounting Office, 2001.

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Office, General Accounting. Financial Integrity Act: The government faces serious internal control and accounting systems problems : report to the Congress. The Office, 1985.

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Chief Financial Officers Council (U.S.). Building the work force capacity to successfully implement financial systems. JFMIP, 2002.

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United States. Congress. House. Committee on Government Reform. Subcommittee on Government Efficiency and Financial Management. Federal financial management: Private sector views : hearing before the Subcommittee on Government Efficiency and Financial Management of the Committee on Government Reform, House of Representatives, One Hundred Eighth Congress, first session, October 29, 2003. U.S. G.P.O., 2004.

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United States. Joint Financial Management Improvement Program. Direct loan system requirements. The Program, 1999.

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Office, General Accounting. Army logistics systems: Opportunities to improve the accuracy of the Army's major equipment item system : report to the Acting Secretary of the Army. The Office, 1998.

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Affairs, United States Congress Senate Committee on Governmental. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. U.S. G.P.O., 1996.

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Book chapters on the topic "Government accounting systems"

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Mohr, Zachary T. "A Framework for Cost Accounting Systems in Government." In Cost Accounting in Government. Routledge, 2017. http://dx.doi.org/10.4324/9781315648897-1.

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Caperchione, Eugenio. "Trends and Open Issues in Governmental Accounting Systems: Some Elements of Comparison." In Comparative Issues in Local Government Accounting. Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4581-1_5.

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Timoshenko, Konstantin, Chamara Kuruppu, Imtiaz Badshah, and Dayananda Ambalangodage. "A Systems Approach to Comprehend Public Sector (Government) Accounting." In Integrated Science in Digital Age. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-22493-6_6.

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Ramírez, Javier Alfonso, Evaristo Navarro, Joaquín Sierra, Johny García-Tirado, Rosmery Suarez Ramirez, and Carlos Barros. "The Innovation Generated by Blockchain in Accounting Systems: A Bibliometric Study." In HCI in Business, Government and Organizations. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-61318-0_16.

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Bianchi, Marco, Nunzio Casalino, Mauro Draoli, and Giorgio Gambosi. "An Innovative Approach to the Governance of E-Government Knowledge Management Systems." In Information Systems: Crossroads for Organization, Management, Accounting and Engineering. Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7_14.

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Christiaens, J. R., and C. Vanhee. "Innovations in Governmental Accounting Systems." In Innovations in Governmental Accounting. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4757-5504-6_15.

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Pradana, Muhammad Akbar Adhi, and Eskasari Putri. "The Effect of Human Resources Competence, Information Technology Systems, Internal Control Systems and Government Accounting Standards on the Quality of Local Government Financial Reports (Empirical Study of the Tegal Regency Regional Apparatus Organization)." In Proceedings of the International Colloquium on Business and Economics (ICBE 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-066-4_19.

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Korte, Harman W. O. L. M. "Dutch Central Government Budgeting and Accounting System." In International Comparative Issues in Government Accounting. Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-5563-3_2.

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Schouten, Cees. "The Dutch Provincial and Municipal Accounting System." In International Comparative Issues in Government Accounting. Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-5563-3_3.

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Coll, Ma Teresa Balaguer, Iluminada Fuertes Fuertes, and Manuel Illueca Muñoz. "Harmonising the Accounting Systems of European Local Governments: The Importance of Environmental Convergence." In Innovations in Governmental Accounting. Springer US, 2002. http://dx.doi.org/10.1007/978-1-4757-5504-6_8.

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Conference papers on the topic "Government accounting systems"

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Jia, Yuan-xiang, and Hong-lian Guo. "The principal-agent game analysis among accounting firm, enterprise customer and government." In 2013 10th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2013. http://dx.doi.org/10.1109/icsssm.2013.6602580.

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Handoko, Bambang Leo, Jovin Enrico, and Raymond. "Factors That Influence MSMEs to Adopt Technology-Based Accounting Information Systems." In ICEEG 2023: 2023 7th International Conference on E-Commerce, E-Business and E-Government. ACM, 2023. http://dx.doi.org/10.1145/3599609.3599639.

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Winarni, Dwi, and Luthfi Zamakhsyari. "Analysis of Institutional Isomorphism Theory on the Implementation of Performance-Based Budgeting Systems, E-Government, and Local Government Internal Control Systems in Indonesia." In Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.10-8-2022.2320871.

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Tiaramurti, Galuh, Tituk Widjajatie, and Dwi Suhartini. "Analysis of the Application of Government Accounting Systems in Badan Pengelola Keuangan dan Aset Daerah Kabupaten Madiun." In Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.3-10-2019.2291930.

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FanLin, Wang, and Yang ShiZhong. "Notice of Retraction: An empirical study on the relationship between the characteristics of the accounting information systems (AIS) planning and the credibility thereof." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5882305.

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Sidiq, Muhammad Iqbal, William Stanley Roth, and Toto Rusmanto. "Literature Study on the Effect of Big Data Usage on Accounting Information Systems Looking at Comparisons of Previous Research." In ICMECG 2022: 2022 The 9th International Conference on Management of e-Commerce and e-Government. ACM, 2022. http://dx.doi.org/10.1145/3549823.3549826.

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Pebrianti, Sri, and Nurna Aziza. "Effect of Clarity of Budget Objectives, Accounting Control, Reporting Systems, Compliance with Regulation on Performance Accountability of Government Agencies." In Proceedings of the 1st Aceh Global Conference (AGC 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/agc-18.2019.62.

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Barattino, William J., Scott Foster, and James Spaulding. "The U.S. Federal Market as an Early Adopter of SMRs." In ASME 2014 Small Modular Reactors Symposium. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/smr2014-3331.

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The Federal Government accounts for about 2% of energy usage within the United States, with electricity accounting for approximately one-fifth of this usage. The Department of Defense (DOD) is the largest energy consumer across all Federal Agencies, accounting for nearly half of total use and has implemented programs to assure sustainable energy supplies for meeting mission critical operations. As prototype systems of Small Modular Reactors mature during the remainder of this decade, there is growing interest at senior levels of government to use the secure confines of military bases for electricity generated with SMRs to service power requirements of the DOD base and possibly the surrounding communities. This paper explores the potential for using DOD as an early adopter of SMRs from perspectives of the size of the market and adaptability of the current procurement process for private ownership of SMRs on military bases. Such an approach is shown to be consistent with DOD Sustainability objectives, as well as ensuring a continuation of the projected erosion of diversity mix for prime power generation within the U.S. A review of contract types for energy services are evaluated from the perspective of including SMRs. Required modifications for SMRs to be a part of this energy mix for Federal Agencies are presented.

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Khoyrunnisa, Rozanah, and Muhammad Iqbal. "Analysis of Local Government Financial Administration Systems and Procedures at The Office of The Regional Financial and Asset Management Agency (BPKAD) of Palu City." In Proceedings of the 4th International Conference on Business, Accounting, and Economics, ICBAE 2024, 14-15 August 2024, Purwokerto, Indonesia. EAI, 2024. http://dx.doi.org/10.4108/eai.14-8-2024.2351626.

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Rahayu, Dewi, Yanto Yanto, Emaridial Ulza, and Renatha Arvian. "The Influence Of Internal Control Systems, Regional Financial Accounting Systems, Financial Report Presence, And Accessibility Of Financial Reports On The Accountability Of Financial Management In Tangerang Selatan Government." In Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia. EAI, 2024. http://dx.doi.org/10.4108/eai.2-8-2023.2341462.

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Reports on the topic "Government accounting systems"

1

Walmsley, Terrie, and Peter Minor. MyGTAP Model: A Model for Employing Data from the MyGTAP Data Application—Multiple Households, Split Factors, Remittances, Foreign Aid and Transfers. GTAP Working Paper, 2013. http://dx.doi.org/10.21642/gtap.wp78.

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The GTAP standard model has proved a useful analysis tool and data source for over 20 years. The GTAP model has been updated overtime, but it maintains the structure of a single regional household, with income distributed into three components: government, private and savings-investment expenditures. There has been a need for a more detailed accounting system, especially as it relates to estimating the potential impacts of policies and global shocks on poverty, sustainable and inclusive growth. This paper presents an extension to the GTAP model and its accounting framework to implement distinct and multiple households, split factors of production, foreign aid and remittances, government and household transfer. The model and associated accounting links a household’s expenditure to factor incomes (through ownership shares) and taxes. Government expenditure is linked to taxes and foreign aid. The MyGTAP model provides the user more flexibility in: the treatment of government and household savings and spending; the selection of a linear expenditure systems (LES) or a constant difference of elasticities (CDE) demand function\s. The model is incorporated into a RunGTAP application which supports many of RunGTAP’s popular programs such as alter-tax, GTAPview and others. The introduction of a split regional household (which does not require splitting data for every region) supports economic analysis based on detailed households, government, factor income, remittances, foreign aid and income transfers. The code can be modified to include multiple regions with unique household structures. This paper documents the model and accounting framework for the use of data output from the MyGTAP data splitting program. It is intended to be used in tandem with a complimentary paper and programs found in:"MyGTAP Data Program: A Program for Customizing and Extending the GTAP Database”, GTAP Working Paper No. 79, by Minor, Peter and Terrie Wamsley 2013.

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Anderson, Barry. The OECD/World Bank Budget Database: The Current Database and Plans for the Future. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0006766.

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This presentation discusses the contents of the current OECD/World Bank Database which consists of the following parts: 1) General Information; 2) Formulation;3) Budget Execution; 4) Accounting, Control & Monitoring Systems; 5) Budget Documentation & Performance Management; 6) Fiscal Relations Among Levels of Government; 7) Special Relationships/Issues. Also discussed are changes planned for the update of the database and next steps. This document was presented by the Public Management and Transparency Network of the Regional Policy Dialogue for the 6th Hemispheric Meeting held on May 23rd and 24th, 2005.

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Fryer, Michelle, Patricia Sadeghi, Miguel Soldano, Carlos Elías, Ursula Quijano, and Salomón García. Country Program Evaluation: Guyana (2008-2012). Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0010503.

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The 2008-2012 Country Program Evaluation for Guyana concludes that the Bank's strategy was aligned with the development objectives and economic priorities of the government. Nevertheless, its program has produced mixed results. In infrastructure, progress was achieved by consolidating the primary road network and extending the electrical grid to unserved areas; however, efforts to reduce losses in the electricity sector did not meet their target. In competitiveness, the financial and judicial sectors benefitted from institutional and structural reforms, and the business environment was strengthened through the adoption of streamlined procedures. However, key initiatives to deepen the financial market and increase access to credit have met with less success. Gains have also been made towards the achievement of the Millennium Development Goals; however, the absence of updated data in the social sectors hinders the evaluation of results. The average age of the loan portfolio is 4.56 years, the oldest in the Bank. With the launch of the Low Carbon Development Strategy, Guyana has an opportunity to benefit from global commitments for rainforest conservation and climate change. The Bank should continue to support new initiatives that lie within the LCDS, and should work closely with Guyana to enhance its national capacity to monitor and report the results. Although Guyana has shown the greatest improvement among D-2 countries in terms of its Country Institutional and Policy Evaluation score, FSO resources available to the country under the current program were 32% less than the allocation under the previous program. The sustainability of the Bank¿s work and its relevance in Guyana could be affected by a further reduction in future FSO allocations. The CS emphasized the strengthening and use of national systems by Bank projects. Several operations use the Integrated Financial Management System for accounting, and the intention is to use this for all new Bank-funded operations. Given the findings in this CPE, OVE recommends that the Administration: (i) take advantage of the current period of stability and growth to support Guyana on its path toward becoming a green economy; (ii) seek to leverage declining FSO resources; and (iii) continue strengthening Guyana's national systems.

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Tinta, Jule Kaïni, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, and Kèrabouro Pale. Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.099.

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African governments are increasingly digitalising their tax systems, with the hope of raising more revenue through digitalisation. This paper investigates the adoption and impact of electronic services on tax outcomes, focusing on small and medium enterprises (SMEs) in Burkina Faso. We focus on three indicators of e-service adoption by taxpayers – namely registering for the eSINTAX platform, using it for e-filing (called eSINTAX filing), and paying taxes digitally (called tax epayment). We rely on survey data from 1,090 SMEs and tax administrative data of about 17,000 SMEs on eSINTAX, tax returns and payments. We present three sets of results. First, key drivers for adopting eSINTAX services include having SARL legal status, using electronic billing machines, having higher tax knowledge, operating in the trade sector, undergoing audits, having a dedicated accounting department, and being an older business. Second, we explore how technology usage shapes tax attitudes and perceptions. While no strong relationship is found between eSINTAX filing and practical perceptions of navigating the tax system, tax e-payment significantly improves the perceived ease of filing and facilitates compliance, particularly after tax adjustments. Also, eSINTAX enhances perceptions of tax system fairness, transparency, and trust, and reduces perceived corruption. Lastly, we document the causal impacts of eSINTAX services on tax declarations and payments. Registering for eSINTAX significantly increases declared tax liabilities, a trend that continues with eSINTAX filing. Tax e-payment results in higher tax amounts paid compared to non-digital methods. Based on these findings, the paper offers policy recommendations for the Burkinabe revenue authority and other African governments aiming to leverage digitalisation to strengthen their tax systems. These recommendations include the launch of targeted awareness-raising campaigns and the organisation of practical training to encourage the adoption of digital tax services. There should also be more investment in digital infrastructure and e-payment security to ensure reliability and trust in e-payment systems.

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Minor, Peter, and Terrie Walmsley. MyGTAP: A Program for Customizing and Extending the GTAP Database for Multiple Households, Split Factors, Remittances, Foreign Aid and Transfers. GTAP Working Paper, 2013. http://dx.doi.org/10.21642/gtap.wp79.

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The GTAP standard model has proved a useful analysis tool and data source for over 20 years. The GTAP model has been updated overtime, but it maintains the structure of a single regional household, with income distributed into three components: government, private and savings-investment expenditures. There has been a need for a more detailed accounting system, especially as it relates to estimating the potential impacts of policies and global shocks on poverty, sustainable and inclusive growth. This paper (and its companion paper) present a method for splitting the GTAP regional household and linking these households to factor incomes and taxes. It introduces a user friendly GEMPACK based application, MyGTAP, for splitting the GTAP regional household based on basic data and splitting shares which may be obtained from a Social Accounting Matrix (SAM); this greatly reduces the development requirements for introducing multiple households into the GTAP model. The introduction of a split regional household (which does not require splitting data for every region) supports economic analysis based on detailed households, government, factor income, remittances, foreign aid and income transfers. The splitting method is based on the normalized GTAP database found in SplitCom, however, it is shown in the paper that this approach is easily reconciled and is consistent within a SAM framework. The code can be modified to include multiple split regions with unique household structures. This paper is a guide to employing the data tools and programs for splitting the regional household and factors of production in the GTAP database. It is intended to be used in tandem with a complimentary paper detailing the theory, accounting and model code "MyGTAP Model: A Model for Employing Data from the MyGTAP Data Program: Multiple Households, Split Factors, Remittances, Foreign Aid, and Transfers”, GTAP Working Paper No. 78, by Walmsley and Minor 2013.

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Delbridge, Victoria. Enhancing the financial position of cities: Evidence from Hargeisa. UNHabitat, 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/4.

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The City of Hargeisa, despite being in the very early stages of enhancing its financial position, has achieved significant reform in just a few years since its democratic establishment in 2002. The successes achieved are even more remarkable, considering the fragile context of Somaliland after 30 years of civil war within Somalia, which left widespread destruction and devastation in the city. This is compounded by Somaliland’s lack of recognition as a sovereign state by the international community. The case provides an illustrative example of leveraging urbanisation to raise municipal revenues for public service delivery, and in building local government legitimacy to better deliver to the populace. Given the context, the reforms are those that are easy to implement and effective, including the application of a simple digitised accounting and billing system, and a fit-for-purpose area-based property tax system. Where other cities have struggled to service more people with a stagnant revenue base, Hargeisa’s reforms have meant that population growth has resulted in increased revenues from property taxes and daily vendor collections. At the same time, private contributions of land on the peri-urban fringes offer an opportunity for in-kind land value capture and planned development in the future. Their successes are reinforced by the legitimacy built through participatory governance, which demonstrates what is achievable when communities, local government and the private sector work together. While Hargeisa has made progress on the basics of own-source revenue, much more is yet to be done to finance future development. Local government capital expenditure, for instance, is often far below what is budgeted. This is influenced by public demand for current and visible service delivery over and above less visible long-term investments. Furthermore, due to Somaliland’s internationally unrecognised status as an independent country, Hargeisa received limited development assistance when compared to other cities in similar contexts. However, a small coordinated effort through a coalition of UN agencies has fundamentally shaped some of the city’s reforms. As the country begins to formalise its financial sector, opening up to commercial banking and international investment, development support will be needed to ensure local governments and the private sector are able to capitalise on the opportunities this presents.

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Nicholson, Claire, Jonathan Wastling, Peter Gregory, and Paul Nunn. FSA Science Council Working Group 6 Food Safety and Net Zero Carbon July 2022 Interim Report. Food Standards Agency, 2022. http://dx.doi.org/10.46756/sac.fsa.vxz377.

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The UK has a legal commitment to reach net zero carbon (NZC) emissions by 2050. This is a topic that has recently been building momentum, with clean growth being one of the four Grand Challenges set out by the UK Government. The ways we grow, process and transport food are major contributors to climate change, accounting for more than a quarter of all greenhouse gas emissions. Reducing this will require substantial changes in agriculture, manufacturing, and transport. Consequently, the Science Council and FSA Chief Scientific Adviser (CSA) agreed that a deeper understanding of the potential implications of achieving net zero on food systems, together with identification of areas of uncertainty, would be of considerable value to FSA in pre-empting future policy and evidence needs in this area. In early discussions to scope the work required, Defra indicated to the FSA Science Council Secretariat that there are many new developments and changes to activity in primary production aimed at achieving net zero. The Science Council agreed, therefore, to concentrate its first investigations on changes expected in primary food production. Primary production is the production of chemical energy in organic forms by living organisms. The main source of this energy is sunlight. For the purposes of this review, primary food production includes the growing and harvesting of plants as food for humans or feed for animals, and the rearing and slaughter of animals including livestock, fish and a wide variety of aquatic and marine organisms. A Science Council Working Group 6 (WG6) began work in summer 2021, led by Science Council members Mrs Claire Nicholson (WG6 Chair) and Prof Jonathan Wastling (WG6 Deputy Chair). The brief for WG6 is to investigate the potential food safety implications arising from changes to primary food production practices and technologies that reduce carbon emissions in the next 10 years. The work programme (described in this report) covers 4 phases, with phases 1 and 2 now complete. The work so far has drawn diverse, wide-ranging, sometimes slightly conflicting, views and opinions from across academia, the FSA, Defra, industry bodies and individual food producers. This interim report summarises: The work undertaken to date (phases 1 and 2) What has been learnt including changes to practice already underway or imminent Issues arising from the changes that the FSA should be aware of Further work planned by WG6 to understand the nature of the risks in more depth (phases 3 and 4) The Science Council aims to complete its investigations by the end of 2022 and present its findings to the FSA Board as soon as possible afterwards.

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Edeh, Henry C. The Effect of the Liberian Government’s Taxation Policies on Poverty and Inequality. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.102.

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Many low- and middle-income countries engage in tax policy reforms. This is usually motivated by efforts to increase tax revenue collection, and also sometimes to improve equity by reducing the burden of taxation on relatively poorer taxpayers. However, little is known about the extent to which these tax policy reforms affect poverty and inequality, especially at the household level. This study exhaustively analyses the progressivity and effect of taxation policies on poverty and inequality in Liberia, a low-income country, for the first time. After accounting for the informal sector, personal income tax (PIT) was found to be progressive in the pre-2011 tax scheme. However, it is more progressive in the post-2011 tax scheme. The pre-2011 PIT reduced inequality, but increased poverty. The post-2011 PIT also reduced inequality, but there was no incremental change on poverty. A simulated scheme, with a 75 per cent reduction in tax rates for lower taxable income bands, and 75 per cent increase in tax rates for higher taxable income bands, was found to be even more progressive. The simulation also confirmed the reduction in inequality and zero increase in poverty found in the current scenario. Goods and services tax (GST) was found to be progressive in both the pre-2016 and post-2016 GST schemes – implying that the rich pay more GST through their higher purchase of non-food taxable items. GST marginally reduced inequality but increased poverty in the pre-2016 scheme. The post-2016 GST scheme marginally increased inequality and substantially increased poverty. A simulated scheme, with a lower effective GST rate on taxable expenditure below a predefined threshold, and a higher rate on taxable expenditure above the threshold, was found to be more progressive. In addition, the simulation led to a greater reduction in inequality and limited increase in poverty. We suggest that increasing the current rate of PIT by 75 per cent for top income earners, and setting differentiated GST rates (5 per cent of effective GST on lower taxable expenditure and 95 per cent on higher taxable expenditure) will help to boost the equity of, and redistribution from, the Liberian tax system.

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International Public Sector Accounting Standards Implementation Road Map. Asian Development Bank, 2023. http://dx.doi.org/10.22617/tcs230470.

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This report acts as a roadmap 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 will take over a decade, it assesses current public financial management and how to close accounting standard gaps. It underscores the need for dedicated project management and sets out potential reform program risks. It details the four-step implementation process and explains why IT systems should be integrated to introduce IPSAS and produce a 360-degree view of the government’s financial status and performance.

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