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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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鄭弘達. "Analysis of Satisfaction for Accounting Systems: New Governmental Accounting Budget Information System." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/qw2428.
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碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>105<br>This study mainly used the Delone and McLean IS success model to analyze Central Government public servants’ use of the new version of the Government Accounting Management System and, according to research results, provides suggestions for follow-up systematic research and construction, hoping to smoothly promote to local governments.
The present paper adopted a questionnaire survey and used SPSS and SmartPLS 3.0 statistical software to conduct data analysis. A total of 130 questionnaires were distributed. After excluding 13 cases, five (5) copies with missed answers and eight (8) copies received after June 9, 2017, a total of 117 questionnaires were effective and the conclusions were as follows:
1. Users’ evaluation of factors of system, information and service quality of the new version of the government accounting management system were generally higher than average, thereby generated a most acceptable satisfaction. Therefore, most users, including enthusiastic and professional service staff, were satisfied with the system’s response speed as well as its complete and correct information.
2. Generally speaking, users felt satisfied with the new version of the government accounting management system, and thought that the establishment of the new system could better grasp working conditions, thereby enhance work efficiency as well as make access to and preservation of accounting data better and safer. In summary, the user as a whole thought that the system has enhanced personal and organizational benefits.
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Nyamori, Robert Ochoki. "Governing the local : a case study of the use of markets and strategic performance measurement systems in a local authority in New Zealand : a thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy, Massey University." 2004. http://hdl.handle.net/10179/1623.
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This study seeks to illuminate how markets and private sector managerial practices, especially strategic performance measurement systems (SPMS) have come to be a central part of the government of the local domain and with what effects, following far-reaching reforms to the New Zealand public sector commencing in the mid 1980s. The study uses Michel Foucault's concept of governmentality to interpret the way people are governed through regimes of practice that present certain ways of being as true and others as false, utilising traditional devices of sovereignty and discipline, as well as technologies of the self. Parliamentary bills to reform New Zealand local government were analysed as was the literature on local government reform. These illuminated the rationalities and technologies underpinning the reforms. Literature on strategic planning and management in the public sector were analysed to provide insights into the discursive formation of SPMS as a technology of government. The researcher also interviewed the city manager, managers of all the units, some non-managerial staff, The Mayor and one councillor of Future City Council The pseudonym has been adopted for purposes of confidentiality.(FCC), a New Zealand local authority. He also collected and analysed numerous internal documents from the case study. The analysis involved a transcription of all interviews and then identification of common themes from among the interviewees. The individual interviewee's response to a theme were analysed against that of other interviewees and the internal documents so as compare their interpretation of the introduction and effects of markets and SPMS. The results of this analysis were then interpreted employing the concept of governmentality. The aim was to establish the extent to which this concept could explain the changes to local government and their effects. The reforms to local government in New Zealand were driven by the same rationalities as those of the larger New Zealand public sector, namely, efficiency, effectiveness and accountability. The study found that these rationalities were associated with regimes of practice that sought to constitute citizen and staff as autonomous entities that could govern themselves, while at the same time gazing over each other. These practices included the separation of policy making from management, commercial operations from non-commercial ones, business from non-business departments and the introduction of competition through internal markets. These changes were associated with discourses that promoted citizens as active participants in their communities but who were at the same time autonomous individuals who could take care of themselves and who had the rights of consumers. These dividing practices sought to change the nature of the relationship between staff and citizens, supplanting trust with technologies of mistrust, enabling government without obvious intrusion hence overcoming the dialectic between control and freedom that is the hallmark of advanced liberal societies. These rationalities were also associated with SPMS programmes and technologies that sought to reconfigure local spaces into communities bounded by local authorities. Since annual planning and the long-term financial strategy required consultation with their communities, citizens were interpellated into their own government. Consultation and citizen participation enabled the needs and aspirations of these communities to be known to staff of the FCC who would be expected to work towards their fulfilment. These needs and aspirations in turn became the basis for programmes of governing the conduct of the staff and elected representatives of the FCC. SPMS incited citizens to evaluate the FCC and various facets of their lives on the basis of the logic of the economic, which became the vehicle and basis for far- reaching changes to the FCC. These practices enabled FCC individual staff's work to be delineated into objectives, to which they were assigned. This in turn enabled the individual performance of staff to be calculable, measurable and visible hence tying their daily working lives with the rationalities of government. The dreams of reformers however, do not always accord with practice, as was evident at the FCC. The changes while embraced by some were resisted by others, who though subsequently defining the organisation in terms of strategy and markets, do not appear to have been overwhelmed by it. This study hopefully contributes to accounting research in a number of ways. While the bulk of Foucaultian studies are historical, this study combines both historical and contemporary analysis of the evolution and instantiation of a discourse of markets and private sector managerialism. The study is able to show how the subject constitutes and is constituted by a discourse of community, customer and enterprise, contrary to previous studies that have relied on the study of discourse as an intermediary to the subject. The study extended previous by show how the subject is not a mere pawn of discourse, but is able to appropriate and resist discourses that contradict his or her prior identities. The study also shows the potentially rich insights, which can be gleaned from looking at accounting as part of the larger modalities for governing organisational and social life. It shows how accounting data and personnel are appropriated by staff in various units to develop and interpret strategy and measure its progress within the organisation. Importantly, accounting logic is used to link individual work with the political rationalities of strategic planning. The researcher hopes that a healthy debate would ensue regarding the reasons, means and effects of neo-liberal modes of government in the local sphere.
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Han, Pei-Yu, and 韓佩妤. "Information Quality Evaluation of The Central Governmental Accounting System —Taking Accountants of Changhua County Government for Example." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/6393m4.
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碩士<br>國立彰化師範大學<br>會計學系 企業高階管理(EMBA)<br>104<br>Our currently government accounting affairs are deal with the rule which is announce by Directorate General of Budget, Accounting and Statistics, Executive Yuan, R.O.C. in 1975,and there is no sharp correction in the past 30 years. Because of the great change of the social and economic environment, the rule now is unable to meet the need of society. Therefore, Directorate of General Budget, Accounting and Statistics, Executive Yuan, R.O.C. decided to release the new rule of government accounting affairs “The Central Governmental Accounting System” in order to meet the need of society and follow the international trend.
The study examines whether the information quality of The Central Governmental Accounting System improve or not by questionnaire collected from the Accountants of Changhua County Government. The results indicate that the information quality of The Central Governmental Accounting System actually improves significantly.
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Chang, Hsiu-yun, and 張秀雲. "The study of Government Budget Accounting Information Management System." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/45211412640942549422.
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碩士<br>中國文化大學<br>資訊管理研究所碩士在職專班<br>92<br>The study of Government Budget Accounting
Information Management System
Student: Hsiu-yun Chang Advisor：Prof. Jaw-Sin Su
Chinese Culture University
ABSTRACT
The purpose of this study is to investigate the central governmental organizations’ employment of the“Government Budget and Accounting Information Management System”（GBA） and the possible correlations among relevant factors. The survey is mainly carried out by interviews and questionnaires and the main subjects of study are those persons involved in the GBA system. The survey data are analyzed by the SPSS10.0 statistical software in order to examine the degrees of correlation and possible causal relationships between the crucial factors. Whether the GBA system has achieved its expected goals is also statistically tested.
Several statistical methods are used in our study: Interview Analysis、Reliability Analysis、Descriptive Statistical Analysis、T-test、One-Way ANOVA、and Scheffe’s method. Then the following conclusions are reached which can be used as a refer-ence for the relevant organizations for further study:
1.The average scores given by users of GBA and its various subsystems con-cerning the system’s set-up and functionality are both positive and high, showing the benefits of implementing the GBA system for electronic ac-counting.
2.The lowest average score（M=3.60）in the questionnaire concerning GBA system’s set-up occurs when the question whether「the GBA system employs reliable safety measures」, showing extra need of data protection and man-agement.
3.Our study suggests that the following moves should be made：（1）expand the information department’s organization （2） set up effective review pro-cedures （3） personnel training（4）modify the inadequate regulations as soon as possible（5）construct a knowledge-management system model（6）plan adequate education-training projects （7）change inflexible behavior（8）learn information technology.
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Chen, I.-Hua, and 陳奕樺. "The Study on General Accounting System of Government in R.O.C:The Case of Central Government." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/89655454025591938248.
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碩士<br>逢甲大學<br>公共政策所<br>94<br>The general accounting report of the government is the financial language of a government; externally, it can comprehensively demonstrate the integral policy performance of the government; internally, it can act as the sign-post to evaluate the past and the plan for the future. Though the general accounting system of our central government has long been stipulated since 1931; the central government remain unable today to conduct regulations according to the system by submitting monthly accounting reports on their organization or fund unil budget as original evidence to conduct accounting procedures and complete general accounting report, which will act to provide useful information for financial decision making. Acting otherwise, the general accounting information of our central government is not functioning as it should to help deal with managing financial information. As result, when the situation of levels government worsens and comparative resources get less, it is necessary that the general accounting system managing the entirety of the government financial resources has to be realized and implemented. In view of it, this study is conducted to investigate the reasons why the general accounting system of our central government cannot be realized, and it is hoped to construe a feasible accounting system for our central government .
This study is based on “Central General Accounting System” as its object of study. First of all, it will conduct a comprehensive study on the content of system, clarify defects of the system, work along with site inspection, and appreciate the situation of actual operation of current general accounting of the central government against current regulation and system. As being indicated in the questionnaire survey as well as taking present accounting professionals as its objective of investigation, it will explore the problems confronted by these professionals in practice, content of the system, and their opinions about re-stipulating current general accounting system with the central government.
It is found from the research results that the scope of implementation of the general accounting system of the central government, system structure, definition of accounting subject, and the part of illustration of sub-directory are either be in a catch situation. Furthermore, since this system has not been reviewed in coordination with development and pulses of the times, it has, in reality, become obstruction to implementation, especially those listed examples of interpretation for the sub-directory of the system as it is unlikely for one to learn as why is there occurrence of loan from the static balance sheet of each subject from the organization budget or funding? It is the gemeral accounting system of the central government stands as the primary and crucial factor so that it cannot be realized.
Based on the results of the study, comments and recommendations would be put forth, aside from areas of inappropriateness, uncertainty, and inconsistency from the content of system, and render resolution by proposing “accounting trail balance of the organization or fund of unil budget” regarding the unworkable parts of the illustration in the sub-directory. Then example of interpretation is conducted to confirm its feasibility, in the hope of furnishing current government accounting system to achieve the workability of theory with practice so that the financial management function of accounting information can be well demonstrated.
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Mu-Yi, Su, and 蘇睦易. "Information System Success model based on the Government strategy Educational Accounting System." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/33965736984518691626.
Full textAbstract:
碩士<br>國立勤益科技大學<br>研發科技與資訊管理研究所<br>99<br>According to the research, most of the DeLone and McLean Information System Success Model researchers focus on the business information system. Our research target on the Educational Accounting Information System relate to the government policy and strategy.
We found that the Information Quality and System Quality is the mandatory factor to impact the Information System success or not, in the beginning phase we try to introduce the new information system. Most of the users are satisfied with this Educational Accounting Information, so far, especially the System Quality. Service Quality is another popular factor in other Information System success model researches, but not outstanding in ours, because of the system is still under beginning phase.
We also observed that the different group of user will get different point of view. Part-time accounting user group get better means value than a full time accounting user group. Mostly they think the system help them to improve the work process, and make the work easier.
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馮國運. "The Study of Current Budget and Accounting System of Our Government." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/35293131935049697135.
Full textAbstract:
碩士<br>國防管理學院<br>資源管理研究所<br>86<br>This thesis is aimed at an overall research on our governmental budget and accounting system, starting from the analysis of the framework of the budget and accounting system of our government, ascertaining the affecting factors and the differences of the existing laws and regulations and the actual practices, also listing budget and governmental accounting issues, namely the budgeting and its implementation and supervision, the operational expression of accounting basis and forms, and making conclusion and suggestions for subsequent research in a join study of budgeting and accounting practices combined with actual incidents.
We recommend:
1. Urgent statute revisions for their antiquated provisions which are unable to meet the needs of the changing society and practices.
2. Statutes provisions for multi-year budgeting and, in a limited extent, budgeting on double-bases, i.e. imbalanced budgeting.
3. Establishment of governmental accounting research fundation and standardization committee, as counterparts in commercial accounting, to enable the governmental accounting to function properly as tool to express, release and interpret unanimously all statistics of the government.
4. Restoration of governmental accounting bureau in charge of governmental accounting affairs in the highest governmental controler.
5. Restoration of licensed testing on governmental accounting for skilled professionals.
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Yu, Che-ju, and 余哲如. "Applying to IS Success Modelin The Government Budgetary Accounting Information System." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/19131531156033533811.
Full textAbstract:
碩士<br>國立勤益科技大學<br>研發科技與資訊管理研究所<br>99<br>Our research based on the DeLone and McLean Information System Success model, and propose to discuss the effective factors when we try to implement a new Government budget accounting system。 Our Questionnaire Survey deployed to the accounting members of Taichung City Government.As per the result: (1) Information Quality will affect the User Satisfaction Obviously. (2) System Quality will affect the User Satisfaction Obviously. (3) Service Quality will affect the User Satisfaction Obviously. (4) User Satisfaction will affect the Net Benefit Obviously. (5) Net Benefit will affect the User Satisfaction Obviously. DeLone and McLean Information System success model is a suitable model for this research.Information Quality is the mandatory factor to affect the User Satisfaction, then, System Quality and Service Quality; Higher User Satisfaction will be, higher Net benefit will get, and then will improve higher User satisfaction.
We also expect that our research could be a reference to avoid any risk when we try to implement other new information system to the Government-relate Department。
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Chen, Shiu-Ling, and 陳秀玲. "Study of related on the central governmental accounting system." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/36462902353967621205.
Full textAbstract:
碩士<br>中原大學<br>會計研究所<br>103<br>Directorate-General of Budget, Accounting and Statistics(hereinafter referred to as DGBAS) issued “Directions for Accounting System of ordinary Government Activities” for enforcement on September 26, 1968. For making connection to international conventions, DGBAS promulgated “Accounting System of Ordinary Government Activities for Central Government General Fund” on July 30, 2007. After amendments and a change in name, DGBAS promulgated “Accounting System of Ordinary Government Activities for Central Government” on January 5, 2015. The new directions is used for reform of government accounting and criteria of central government agencies’ accounting.
The study, used literature analysis, investigated whether the new system was appropriate to describe government accounting information. Focused on the parts with major difference, like General Principles, Book-keeping Organization chart, Accounting Report, Accounting Subjects, Accounting Book, we compared advantages and disadvantages between old and new system, along with analysis of content, appendix and transaction journalization. Then we supposed practical suggestion for reference.
According to the result of this study, main points of reform are: gear the recognition and guidelines of asset liabilities and revenues & expenditures to international conventions, recognition of actual accounting basis, combination of revenues & expenditures, external of capital asset and long-term liabilities and revenues & expenditures. The new system is accordance with Article 29 of Accounting Act that indicates government properties and fixed liabilities shall prepare a separate statement or content catalogue for each and be excluded from balance sheets, it also shows clear picture of liabilities and revenues to improve transparency and connection with international approach.
The study suggests:
1. meanwhile policy announcement, performing training courses include Government Notices, new Accounting System periodically in order to acquaint new policy.
2. Reduction of accounting ledger processing may come if combined capital asset ledger, long-term liabilities ledger, with ordinary affairs ledger as one cooperated with amending on Article 29 of Accounting Act.
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Cheng, Li-Chuan, and 鄭麗娟. "A Case Study on Re-engineering Responsibility Accounting System by Government Enterprises." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/54850994181600784031.
Full textAbstract:
碩士<br>國立臺北大學<br>會計學系<br>90<br>Over recent years, the trend of liberalization and internationalization, and the national policy of attending WTO have immensely stimulated the R.O.C.’s government enterprises. It is indispensable that those state-run enterprises should transform themselves into the privatized organizations to upgrade global competition and foster fairer marketplace. Also, some government enterprises in the world have undergone such re-engineering ressure.
The Responsibility Accounting System (RAS) is conducive to improve business performance. It makes allowances for short, mediate as well as long-term developments, and responds closely to the pace of the changeable marketing environment so as to reach the goal of government enterprises’ privatization. The purpose of this study is briefly described as follows:
1. To research the problems of the RAS in current government enterprises;
2. To take measures to improve the RAS by the further study of one particular government enterprise; and
3. To analyze the feasibility of e-transforming the RAS in government enterprises.
To realize the employees’ opinions towards the current RAS in the particular government enterprise, this study explores the relevant issues and developments of RAS by means of research papers, pollsters’ analyses and Chi-square test. Furthermore, it uses the ways of “Case Study” and “ANOVA” to research the feasibility of improvements towards the RAS. Finally, it attempts to employs “the questionnaire” to echo the expecting effects of e-transforming the RAS in state-run enterprises.
Government enterprises have implemented the RAS for many years. Due to some limits, like the ceiling of the performance bonus and the less inflexible personnel wage system, bonus can hardly make response to real working performance. In addition, strict law, budget and performance bonus regulations make government enterprises would rather pursue the rational than maximum profit. That has caused the effect of the RAS in government enterprises are not as good as that in private enterprises.
After the detailed study, we find that the performance measurement of the particular government enterprise also has rooms for improving, especially in the fields of objectivity, entirety, integrality, comparison and feedback. The examined results show that the performance bonus between the headquarters and its branches is less distinguishable. However, we can't ignore the effects of the highest bonus limit and the assigned budget execution.
Along with a variety of performance evaluation items, it will impede implementation and waste something (e.g. manpower, resource and time) if the data collection and report processing of the RAS can't catch up with the times.
It is hard to get any advantage in competition, too. However, the quality and quantity of management information of responsibility center will be apparently improved if government enterprises computerize their RAS. Thus, the e-transformation of the RAS in government enterprises is feasible, and will benefit the decision-making quality and business performance as we expect.
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Lin, Yuehchin, and 林月琴. "An Application of Technology Acceptance Model to Government Budgeting and Accounting System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/70114195026929062005.
Full textAbstract:
碩士<br>國立屏東教育大學<br>教育行政研究所<br>101<br>With the rapid development of information technology (IT), governments made a large investment in IT implements to encourage business automation and administrative effectiveness. Technology Acceptance Model 3 developed by Venkatesh & Bala in 2008 is more powerful in explaining and forecasting the behavior of technology acceptance. The purpose of this study is to investigate the application of Technology Acceptance Model 3 to Government Budgeting and Accounting System and to examine the related constructs on social influence, cognitive instrument, anchoring and adjustment, and technology acceptance model.
This study uses questionnaire survey method to collect deta and selects 322 judiciary accounting staff as respondents. The statistical analysis methods include descriptive statistic analysis, t-test, confirmatory factor analysis, and structural equation model. Data is analyed by using SPSS and AMOS softwares.
The results are as follows, the subjective norm has a positive effect on behavioral intention; both job relevance and result demonstrability have positive effects on perceived usefulness; computer self-efficacy, perception of external control and computer enjoyment have positive effects on perceived ease of use; perceived ease of use has a positive effect on perceived usefulness; both perceived usefulness and perceived ease of use have positive effects on behavioral intention; behavioral intention has a positive effect on use. Finally, this study provides suggestions about the acceptance of information system in order to maximize effective utilization of the system.
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Chen, Hsiao-Mi, and 陳小蜜. "A Comparative Study on Government Accounting Regulation and System between Taiwan and China." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/yyy4cr.
Full textAbstract:
碩士<br>中原大學<br>會計研究所<br>99<br>This paper adopts Literature Review Method to probe into the structure and development stage, the legislation procedures, the advantages and disadvantages, and future development and improvement, of Government accounting regulation system on both sides of Taiwan Strait.
Through literature comparison, the paper finds that even established earlier than China, Government accounting systems, in Taiwan, restricted by the early legislation, failed to modify and reflect to the current environment. The framework of Government accounting system and accounting laws covered too broad and detail. China, on the other hand, who started up late, adopted the international practices in their accounting law. Its accounting law, put in place in 1985, serves only as a principle to guide all deviated accounting systems. The law incorporated all necessary aspects, and as a result, accelerated its rapid development.
Government Accounting systems in Taiwan empowered governing bodies to set own applicable laws. Without a parent governing body, the practice resulted in complication and management difficulties. China’s accounting systems followed the business accounting laws set by the Minister of Finance. It serves as the standards during the absence of proper laws, and currently utilizes both accounting systems and accounting standards before adapting fully to international standards. In reviewing to the development on accounting standards on both sides of Taiwan Strait.The accounting standards in government format which was led by administration and applies obligatorily but objectivity.
In conclusion, for future development, the paper suggests to adapt China’s one parent accounting system, and accelerate the set up of accounting standards to replace accounting systems.
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Weng, Chih-Man, and 翁芷蔓. "A Study on the New Governmental Accounting Information System for General Fund." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/hjke42.
Full textAbstract:
碩士<br>國立臺中科技大學<br>會計資訊系會計與財稅碩士班<br>100<br>The new government financial reporting model in Taiwan had been established. Therefore, the new government accounting information system had been developed and is in the pilot stage now. The purpose of this study is to investigate the opinion of the participants in this pilot project through the questionnaire survey. The structural equation modeling (SEM) empirical results show that the system quality and service quality would have positive effects on the intention to use. The system quality, information quality and service quality would have positive effects on the user satisfaction. The intention to use and user satisfaction would have positive effects on the system efficiency.
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McCrae, Michael Stirling. "Financial accountability for public sector bodies : an information system approach and empirical study of Commonwealth statutory authorities." Phd thesis, 1985. http://hdl.handle.net/1885/128732.
Full textAbstract:
In Australia, grave doubts have been raised about the ability of the annual fmancial reports
of Commonwealth statutory authorities to provide adequate financial accountability to
Parliament and other interested parties. The issue is particularly important since these
authorities and similar bodies are often used as instruments of government's welfare and
economic policies, and have a significant impact upon the economy in distributive as well
as allocative terms. This thesis examines issues surrounding the setting of minimum
accounting and financial reporting standards as a contribution to solving these problems. A
conceptual approach to standard setting is offered which stresses that the information
systems which are the subject of these standards have a positive role to play in
accountability for management performance as well as the establishment of legal and fiscal
compliance. It is suggested that an objective of such regulation is information control as
well as absolute prescription. The accountant's information choice problem is addressed
through the vehicle of choice from among available capital maintenance and cost
measurement concepts. The analysis suggests appropriate measurement and reporting
objectives, explores public sector financial accountability structures and develops an
accountability spectrum as a means of associating measurement models with categories of
economic purpose given to statutory authorities. An empirical study provides a data bank
of operating and enivronmental characteristics relevant to such standard setting, and
explores the feasibility of a categorisation that is specific to this purpose and less subjective
than those so far offered. In conclusion, several recommendations for the process of
developing such standards are derived from the analysis.
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PAN, CHING-HUI, and 潘靜蕙. "The Government''s New Accounting System Innovation Effectiveness and Deficiencies of the Outstanding." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/54339276474301154803.
Full text
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ZHOU, JIA-XIAN, and 周家賢. "INVESTIGATION OF THE FUNCTIONS OF AIR FORCE ACCOUNTING PERSONNEL IN THE GOVERNMENT BUDGETING, AUDITING AND STATISTICS SYSTEM." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/7zyp5n.
Full textAbstract:
碩士<br>銘傳大學<br>公共事務學系碩士在職專班<br>94<br>The operational efficiency of the armed forces has been the focus of the executive and legislative branches of government and scholars for the following three reasons:
(1) The budget for the national defense department is a fifth of the total government budget;
(2) The cumbersome administrative structure and enormous manpower of the armed forces and its complex and complicated management system and operations are beyond comparison with general organizations; and
(3) How to develop effective defensive power to ensure the life and property of citizens in face of the powerful military threats of Communist China has been a focus of the public.
Therefore, national defense is exceptionally important, and citizens are very much concerned about the management efficiency of the armed forces. Moreover, as some of the national defense budget is highly classified, this thus makes the financial resource management of the armed forces more mysterious.
By studying the following issues, this paper investigated the roles and functions of accounting personnel of the armed forces in order to allow the participation and to arouse the attention of the government budgeting, auditing and statistics system. These issues included investigation, from the viewpoint of accounting personnel, of the internal control, internal audit and internal review systems in terms of three constructs: degree of identification, difficulty and effectiveness.
Results of the investigation on the identification of internal control of air force accounting personnel in terms of variables including gender, age, seniority and education indicated that all personnel have a high identification with the internal control system, particularly with the effectiveness in enhancing the performance of policies allowing units within the organization to establish individual internal controls over finance. This suggests that the expectation of personnel within the organization is to establish an effective financial control process to allow the smooth operations of the organization. It is especially true for accounting officers because based on their personal experiences, they understand that the operation and implementation of internal control allows an organization to accumulate and pass on excellent practices and knowledge by means of knowledge management after the establishing a system. It is the knowledge base for administrational efficiency enhancement and the sustainable operation of a system. Therefore, to establish and implement internal control is the prime target of the armed forces. Current legislators mistakenly think that internal control is only the duty of accounting personnel, and other units can leave it alone or give all the work to accounting personnel. In fact, such a kind of cognitive model should be avoided. Therefore, the specifying of agencies and units of internal control should be measured carefully.
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Chi, Zhong-xian, and 紀忠憲. "INVESTIGATION OF THE FUNCTIONS OF AIR FORCE ACCOUNTING PERSONNEL IN THE GOVERNMENT BUDGETING AUDITING AND STATISTICS SYSTEM." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/98770353311472810981.
Full textAbstract:
碩士<br>義守大學<br>資訊管理學系碩士班<br>97<br>Within the national defense system, the priority is to win the space control. The model to evaluate the air power to win the war by controlling the space has not been developed yet. Because of the importance of national defense and security, the increasing attention has been paid to the effectiveness of the organizational management in the national defense system. The budgets of aerospace & defense are confidential to people, therefore it is difficult to collect the data of resource management relevant to national defense.
The focus of this study was to collect the perceptions of accounting staff about their roles in order to raise authority’s concerns over audit issues. The perspectives about internal audit, control, and review to find their views regarding to the extent to which they have agreement, difficulty, and effectiveness.
The findings of this survey study indicated when taking into account variables gender, age, year of service and educational background that air force accounting staff have higher agreement to control. Specially, the item “Regulations of using budgets based on own departments can promote effectiveness” was statistically significant. The results showed that accounting staff expected to have an effective procedure in setting finance and budget to enhance the organizational management. From the working experience of accounting directors, they agreed that the explicit procedures of internal control in an organization can not only extend workers’ experience and knowledge, but also effectively promote administrative efficiency.
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Lin, Chien-ming, and 林建旻. "A Study on the Success of Accounting Information System in Governmental Non-profit Special Fund." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/45075245619245742148.
Full textAbstract:
碩士<br>國立中正大學<br>會計與資訊科技研究所<br>98<br>Over the past on successful models of information systems research, most concerns focus on the ERP information system, the Governmental non-profit fund accounting system, studies are relatively rare. This study then submitted the central government, county and municipal non-profit special fund accounting system of the user as the research object, based on DeLone and McLean (2003) proposed a successful model of information systems for the development, integration of social aspects of constructs, from the user point of view to discussion the effect of variables relationship between the social dimensions, quality dimensions and efficiency dimensions, through the Structural Equation Model(Structural Equation Model; SEM) analysis to be verified, then proposed a set of appropriate evaluation model for the Governmental Non-Profit Fund Accounting System.
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Chen, Cheng-Ching, and 陳政卿. "A Survey Study of the Implementation of Business Accounting System by Government -- At the Point of Information Users’ View." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/51335323705389827900.
Full textAbstract:
碩士<br>東吳大學<br>會計學系<br>90<br>Governmental accounting is a financial and administrative tool, helping people understand and judge the result of governmental administration. However, currently related studies indicated that governmental accounting is lack of full disclosure, timeless and cost management concepts. International trend is that developed countries’ governments start to implement the concept and practice of business accounting system.
The empirical results are summarized as follows: (1) Except the legislator, most of subjects neither often use governmental financial statements, nor depend on it. (2) The defects that mention in the questionnaire exist in our governmental accounting. (3) Most of subjects agree with the effects of allowance that governmental financial statements can be audit by accountants. (4) Most of subjects agree to modify the system of governmental accounting. (5) Most of subjects support that governmental accounting implement business accounting system. (6) Except the“cost and benefit”, most of subjects agree with the block when governmental accounting implement business accounting system.
The suggestions of this study include: (1) To pass the related laws as quickly. (2) Government implements not only business accounting system, but also their culture and information technology. (3) To popularize the course of governmental accounting in the colleges.
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Silva, Adriana Rodrigues. "Accounting, control and accountability in specific settings: evidence from the 'Free Africans' tutelage system in Brazil." Doctoral thesis, 2018. http://hdl.handle.net/1822/56249.
Full textAbstract:
Tese de Doutoramento em Contabilidade<br>The State works in a complex environment. This is because the State is a pluralist
organization, that is characterized by multiple goals. In order to achieve its goals, State
projects are allowed to use and trust in a complex network of technologies, one of which is
the accounting system.
The first essay sets the theoretical framework used in the following essays. This essay
presents some proposals for future research regarding the application of theoretical pluralism
in the study of the accounting system in the public sector.
The second essay makes an analysis of the use of accounting by the State as a tool for
the governance of the ‘Free Africans’ tutelage system in Brazil. Through the use of the
theoretical lenses of Foucault’s governmentality and Latour’s action at a distance, the study
shows how the accounting regulations allowed the Brazilian government to exercise control
over the tutelage system of the ‘Free Africans’ according to its ideology. As a result, it has
been found that the measures undertaken to reinforce the accounting regulations were
established according to the State’s ideology.
The third essay seeks to interpret, through the use of the theoretical lenses of Althusser
and the reproduction of the work-force, the use of accounting information in the construction
of the Rio de Janeiro’s House of Correction (RJHC), a public safety institution, for the
control of the ‘Free Africans’ under the tutelage system. As a result, we find that the
application of accounting principles contributed for the control of the ‘Free Africans’ and
turn them into docile, obedient and familiar with the slavocratic ideology.
Finally, the fourth essay combines an Althusserian accountability lens with the
accounterability literature and analysis of archival material relating to the Brazilian response
to the demands of the British that it ceases trade in slaves in the 19th century. In doing so, it
investigates why Brazil resisted accountability through the adoption of accounterability
practices. Our analysis show how a slavery ideology led to failures in accountability and
how it has evidenced the interests of the ruling class and the ideology of the Brazilian State.
Using a combination of multiple theories, the main contribution of this thesis is to
increase the understanding of the use of the accounting system, within a specific social
regime: ‘Free Africans’.<br>O Estado trabalha em um ambiente complexo. Isso ocorre porque o Estado é uma
organização pluralista, isto é, caracteriza-se por múltiplos objetivos. Para alcançar seus
objetivos, os projetos estatais podem usar e confiar em uma rede complexa de tecnologias,
uma das quais, o sistema contabilístico.
O primeiro ensaio estabelece o quadro teórico utilizado nos ensaios seguintes. Este
ensaio apresenta algumas propostas para futuras pesquisas sobre a aplicação do pluralismo
teórico no estudo do sistema contabilístico no setor público.
O segundo ensaio faz uma análise do uso da contabilidade pelo Estado como uma
ferramenta para a governação do sistema de tutela dos ‘Africanos Livres’ no Brasil. Por meio
das lentes teóricas da governamentabilidade de Foucault e da ação à distância de Latour, o
estudo mostra como a regulamentação dos sistemas contabilísticos permitiu ao governo
brasileiro exercer o controlo sobre o sistema de tutela dos ‘Africanos Livres’ em
conformidade com a sua ideologia. Como resultado, verificou-se que as medidas
empreendidas para reforçar a regulamentação contabilística foram estabelecidas de acordo
com a ideologia do Estado.
O terceiro ensaio busca interpretar, através das lentes teóricas de Althusser e da
reprodução da força de trabalho, o uso de informações contabilísticas durante a construção
da Casa de Correção do Rio de Janeiro (CCRJ), uma instituição de segurança pública, para
o controlo dos ‘Africanos livres’ sob o sistema de tutela. Como resultado, identificamos que
a aplicação de princípios contabilísticos contribuiu para o controlo dos ‘Africanos Livres’ e
para torna-los dóceis, obedientes e familiarizados com a ideologia escravocrata.
Finalmente, no quarto ensaio, por meio do uso de uma combinação de lentes teóricas,
Althusser e accountability, e da literatura sobre accounterability e do exame de material de
arquivo, analisamos a resposta brasileira às demandas dos britânicos sobre a proibição do
comércio de escravos no século XIX. Ao fazê-lo, analisamos como a ideologia escravocrata
levou a falhas na accountability e como evidenciou os interesses da classe dominante e a
ideologia do Estado brasileiro. O contributo principal desta tese consiste em uma maior compreensão sobre o uso do
sistema contabilístico, explicado por meio de uma combinação de múltiplas teorias, dentro
de um regime social específico.
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WEN-GUY, TANG, and 唐文改. "A Study on Non-business Cyclic Fund of the Republic of China Central Government- Fund Nature, Classication,Cash Allocation, Accounting System, and Financial Performance." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/66586944914832200088.
Full textAbstract:
碩士<br>國立臺灣大學<br>會計學研究所<br>84<br>Non-business Cyclic Fund(NBCF) is a kind of special fund, ex-
penditure of which has to be returned through its non-business
operating ativities. The study was motivated by the limitation
in the related studies concerned: the importance, the complex
natures, the accounting system, the financial performance,and
the cash management of NBCF. The purposes of the study include
five categories: (1)the nature of NBCF, (2)the re-classication
of NBCF, (3)the amount, which national treasury can expend cash
of the NBCF, (4)the revolution of the accounting system, and(5)
the financial performance. We use 37 practicing NBCF as the re-
search field of category (1)~(4); as to category (5), 11 NBCF
are selected. When studying (1)~(4), the study applies descip-
tive and exploratory methods; as to (5), ratio analysis are
used , then conclude and find the causes. The concrete studying
pur- poses are concluded below: (1) Determine the nature of
NBCF. (2) Re-classify NBCF bay various classication ways. (3)
Construct model to cavulate the amount, which national trea-
sury can expend NBCF''s own cash. (4) Resolve the defeats of
practicing accounting systems. (5) Understand the financial
position and results of operations 11 selected NBCF.
Considering the results of this study, the research found that
NBCF doesn''t belong to ''non-business organization'' in nature,
and shouldn''t reform to jouridical person. NBCF can be
reclassi- fied into various group. National treasury can apply
Baumol and Miller-Orr Model to caculate the amount of cash of
NBCF, which can expend. The Directorate-General of Budgeting,
Accounting, and Statistics has to design and develop general
accounting sys -tem for all NBCF. The financial performance are
conservative finance action, slack working capital, and low
overall returns.
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Kang, Sheng-Song, and 康勝松. "Study on improvement and effectiveness upgrade of governmental buget and accounting system --A case study on social welfare organizations of Interior Ministry." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/48537306294890575855.
Full textAbstract:
碩士<br>靜宜大學<br>企業管理研究所<br>92<br>In order to express the efficiency and effectiveness of a business operation in government sector, a well-designed and solid accounting system which can provide appropriate and timely financial reports is necessary for enterprising governmental agencies. The system should also show the financial status and operation outcomes that are vital reference for decision making within an organization. It is the reason why advanced countries are working so hard on reform of governmental accounting system. To go in line with this reform tendency, the current governmental accounting system of Republic of China should be reviewed with an aim to improve existing system and to meet future requirements of organization down-sizing in government sector. The initiation can be implemented from the very bottom of agencies where they can review their system first and then work out on improved proposal. By doing so, it can show the reform determination of the authority and can easily upgrade the effectiveness of the reform.
Social welfare agencies under Ministry of the Interior adopt a dual accounting system. The dual system has been noticed and asked to improve by watch-dog bodies in the government, such as Ministry of Audition, Directorate General of Budget, Accounting and Statistics, and Legislative Yuan, because of some disadvantages. Those disadvantages include duplication of operating cost which is obviously higher than private sectors in budget statement, scarcity of accounting personnel that can not function well after organization down-sizing, lack of enterprise management concept and application of methodology skill in business operation, no vision constructed for organization, low morale in task force, and insufficiency of financial structure for assessment of effectiveness, for instance, items on average cost. The purpose of this research is to review how to reform current budget and accounting system with intention to upgrade service quality, to reduce average cost and to increase operating efficiency and outcomes in social welfare organizations. Followings are the findings and suggestions of this study:
Conclusions
1.The dual budget system adopted by social welfare organizations under the ministry of the interior has many disadvantages. It should be simplified to be a unified system in social welfare foundation. The change not only will reduce work load but also will keep operation moving ahead with minimum personnel requirement.
2.The budgets for social assistance business and sufficiency project, which are repeatedly listed both on official budget statement of interior ministry and on foundation budget statement of social welfare account, have shown some disadvantages. They should be merged and listed on official budget statement only.
3.Financial structure, say the average cost, is the center focus of measuring effectiveness. It is important for organization appreciation to strengthen financial structure’s items and distribution in order to enhance operating effectiveness.
4.The reasons why the operating cost in social welfare organizations of interior ministry is higher than private sectors are: unrealistic budget and accounting system, dysfunctional management in terms of system design, human resource and facility resource. To overcome the mentioned short come and to strengthen service capacity and reduce operating cost, application of enterprise management methods should be considered. Furthermore, creating an acceptable vision for the organization, upgrading the morale of task force, establishing comprehensive and necessary equipments and improving internal working procedures are also helpful.
Suggests
1.Simplifying the dual budget system to be a unified budget system in social welfare foundation.
2.The duplicated budget should be merged and listed on official budget statement of interior ministry.
3.Improving contents of budget statement.
4.Strengthening measures of effectiveness and increasing clearness of strategies.
5.Reinforcing uses of accounting information in decision making inside organizations.
6.Application of enterprise managerial methodology and skill in organization and operation improvement.
7.Making the best use of social welfare resources.
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Doyle, James Oliver. "In preparedness for an integrated infrastructure asset management system for the City of Johannesburg." Thesis, 2016. http://hdl.handle.net/10539/20587.
Full textAbstract:
A research report submitted to the Faculty of Engineering and the Built Environment, School of Civil and Environmental Engineering, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Science in Engineering.
School of Civil & Environmental Engineering
Johannesburg, September 2015<br>The research presented in this report set out to determine the extent to which cross-enterprise integration between three Municipal Owned Entities (MOEs) in Johannesburg, i.e. City Power, Johannesburg Water and Johannesburg Roads Agency (JRA), could be beneficial to the Council and users of the Council’s assets.
The research included a comprehensive review of available literature to find the needs of / gaps in infrastructure asset management and examples of cross-enterprise integration. Interviews with MOEs’ personnel were conducted to determine current levels of infrastructure asset management. A library of the costs of potential hazards arising from damages caused by MOEs to other MOEs’ assets during maintenance tasks was compiled.
A simulation exercise was conducted. The exercise involved the development and application of a computer program using Visual Basic for Applications programming tool. The program created a series of job cards for maintenance works by all MOEs using available asset data for a section of the city. Conflict areas were identified where work on one asset might compromise the integrity of other assets. Costs of the damage to the assets in terms of direct costs of repairs and users’ costs, due to lower levels of service, were quantified for each conflict point. The simulation exercise was run over a thirty year period. The average annual costs were costed using cost to benefit analysis. Expenses associated with the creation of new organisational structures and new cross-enterprise software systems were studied using available data in literature. The expenses and savings formed the basis of the cost to benefit analysis.
The study shows that the introduction of a cross-enterprise integrated system can significantly reduce costs to the Council and users. There are several other benefits originating from cross-enterprise integration including more efficient use of skilled personnel, efficiency in issuing of way leaves, and improved integrity of asset data.
The installation of such a system need not only service the three MOEs included in the study. It is possible that all owners of assets on Council property, including external organisations such as Telkom, Neotel, and Dark Fibre Africa, will benefit from cross-enterprise integration.
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Yirorsha, Tewodros Gobena. "Financial reporting practices in Ethiopia." Diss., 2019. http://hdl.handle.net/10500/26228.
Full textAbstract:
Summaries in English, Afrikaans and Southern Sotho<br>The aim of this study was to assess the suitability of International Financial Reporting
Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining
the key factors that would influence IFRS adoption in the context of Ethiopia, namely
economic growth, economic openness, capital market development, level of
accounting education as well as legal systems and government policies.
The study used a mixed-method approach, which involved a survey and content
analysis. While the survey was the primary research approach in this study, the
secondary data analysis was used to obtain additional evidence to corroborate the
information gathered through the survey. Descriptive statistics was used to analyse
and interpret the data. The study results show that the aforementioned factors
examined were not conducive to adopting IFRS, and thus IFRS was not regarded as
suitable in Ethiopia at the time of this study. The study also revealed an absence of a
single set of accounting standards in Ethiopia.<br>Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële
Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer.
Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die
IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese
groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding,
asook regstelsels en regeringsbeleide.
Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en
inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre
navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om
bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek
ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en
te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore
wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die
IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het
ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die
lig gebring.<br>Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa
ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa
Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa
tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo
ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto
ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso.
Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng
tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso
mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi
jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go
dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa
thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng
di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile
go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e
senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia.<br>Financial Accounting<br>M. Phil. (Accounting Sciences)