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Saleh, Zakiah. "Government accounting in Malaysia." Thesis, Cardiff University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.526859.
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Recent developments in governmental accounting show a shift from the traditional cash basis towards the accrual basis of accounting. New Zealand and Australia for example, have already adopted accrual accounting for the whole of government reporting. This study aims to describe governmental accounting and reporting in Malaysia; trace its development; identify the factors that play major roles in its development; and seek opinions on the current governmental accounting and reporting practices in Malaysia. The study also examined the variables identified in Lüder's contingency model and the impact these might be expected to have on developments in governmental accounting in Malaysia. The study contributes towards the knowledge and comparative research in governmental accounting by providing a description of governmental accounting in Malaysia and extending the application of Lüder's contingency model to the Malaysian government. The primary research on which this study is based was undertaken through three stages. The first stage consisted of archival research, which examined the practices and development of governmental accounting in Malaysia. The second stage was a questionnaire survey of 77 accountants in the federal and state governments aimed at obtaining opinions on issues related to the current development in accounting and reporting practices and the prospect for accrual accounting in the Malaysian government. The final stage was a series of interviews with senior officers in the Accountant General's Department, the National Audit Department, Treasury, government agencies and professional bodies to gain further insights and supplement the results of the questionnaire survey. Although the basis for governmental accounting in Malaysia is modified cash, accrual accounting was also adopted for internal purposes and for providing financial information required by international creditors. The respondents to the surveys indicated that the current reporting is sufficient for decision-making and accountability. The existence of financial crisis did not exert enough force to create a change in the government accounting system. The societal and administrative structural variables were unfavourable for innovation. The costs to implement a new system would be high, which include costs of training and new infrastructures.
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Cunha, Caleb D. "Better Measurement of Governments through the Application of Accrual Accounting for Government-Wide Financial Statements." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1054.
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In this paper, we will look at and discuss the differences and similarities between governmental entities and for-profit business. We will mainly discuss the different goals, purposes, users, and issues between government and for-profit accounting in order to show that changes to governmental accounting standards would lead to more transparency and accountability, which in turn would help determine the success of an individual governmental entity. We will conclude by looking at countries that have implemented accrual accounting for government-wide financial statements, and we will explain how the adoption of accrual accounting for government-wide financial statements in the United States will lead to more transparency and accountability.
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Jones, Christopher D. "An Examination of the Government Accounting Standards Board." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/67.
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This thesis examines the Government Accounting Standards Board by considering its history, current structure, and treatment of a current accounting standards debate. It then uses this examination to make recommendations as to reforms of the GASB and government accounting.
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Jones, R. H. "The financial control function of local government accounting." Thesis, Lancaster University, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.372935.
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Caruana, Josette. "The reform of central government accounting in Malta." Thesis, University of Birmingham, 2014. http://etheses.bham.ac.uk//id/eprint/4835/.
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Lüder's Financial Management Reform Process Model (2002) is used to analyse and explain the context of the accounting reform process at the central government of Malta, thus introducing Malta in the field of Comparative International Governmental Accounting Research (CIGAR). Organisational Theory that underlies this model is referred to when discussing its limitations. The qualitative research methodology required a set of interviews with actors involved in the reform process, supported by documentary research. The governmental accounting reform process in Malta is described in two phases: the environment of the first phase is assessed as conducive to change; in the second phase, stronger forces at macro level reduced this conduciveness. The long-winding reforms at central government level in Malta may only be illusory because once the statistical reporting requirements for Eurostat were achieved, the reform concept changed. The findings confirm the centrality of the budget in government accounting. The decision by the Maltese Government to adopt International Public Sector Accounting Standards (IPSAS) does not appear to be well-informed and appears based on the quest for credibility. The objective of the European Union (EU)'s interest in IPSAS is also questioned since these financial reporting standards do not give budgeting particular importance, and reporting to the EU by member states is already harmonised through the ESA95.
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Baucom, David F. "Accounting from the commercial use of Government furnished property." Thesis, Monterey, California: U.S. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/34995.
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Approved for public release, distribution unlimitedOne area not identified by the Defense Management Review currently in progress is accountability for the commercial use of the Government Furnished Property located in Defense contractors' facilities. This study focused on this issue to determine if the Department of Defense should strengthen its accounting for contractors' use of Government Furnished Property on commercial work. The results of interviews with 50 Government and contractor Property Administrators at headquarters, field level activities, and contractors' facilities are reported. It was concluded that the current accounting procedures utilized by Defense agencies involved with contractors using Government Furnished Property for commercial work are inadequate and 15 recommendations are presented to correct these accounting deficiencies.
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Jorge, Susana Margarida Faustino. "Local government accounting in Portugal in comparative-international perspective." Thesis, University of Birmingham, 2003. http://etheses.bham.ac.uk//id/eprint/99/.
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Local government accounting in Portugal has been through a radical transformation since 1999. As additions to the traditional cash-based budgetary accounting, the system now includes accrual-based financial accounting and reporting, as well as cost accounting. The keystone for the changes was the Chart of Accounts for Local Government, issued in 1999 as a consequence of a wider reform process (comprising administrative, financial management and accounting issues) started in 1990 for the whole Portuguese Public Administration. This thesis describes how the Portuguese local government accounting system currently works, specifically addressing budgetary, financial and cost accounting techniques. Using Lüder’s Financial Management Reform Process Model, it also explains the current innovations in the Portuguese governmental accounting, and presents the context within which the reforms have been taking place. The same framework is used to predict the conduciveness to future developments, providing some insights into the probability of further reforms. Finally, it offers an inductive theory of Portuguese local government accounting in comparative-international perspective, in comparison with the United Kingdom. In the process, this shows that, despite the similarities in the form and content of the reports produced, differences still remain as to their aims and purposes.
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Jorge, Susana. "Local government accounting in Portugal in comparative-international perspective." Doctoral thesis, Birmingham Business School, University of Birmingham, 2003. http://hdl.handle.net/10316/13545.
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Al-Ketbi, Humaid-Ali. "Government accounting and performance reports in the United Arab Emirates." Thesis, University of South Wales, 2001. https://pure.southwales.ac.uk/en/studentthesis/government-accounting-and-performance-reports-in-the-united-arab-emirates(780976ee-96e2-413c-afb3-9b25e8a594dc).html.
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During the last three decades, financial reporting, performance measurement and accountability for the use of resources by the public sector have received a great deal of attention in numerous countries, especially in the developed world. This study is concerned with exploring these issues in the public sector of the United Arab Emirates (UAE) and, specifically, its central government. Following an initial introductory chapter a detailed analysis of the literature relating to financial reporting and performance measurement in the public sector is undertaken. This is then developed through a detailed study of the financial reporting and auditing requirements specified under UAE law. This analysis reveals a number of weaknesses in the system of governmental reporting adopted in the UAE. As a result of the literature survey and the findings relating to the system of financial reporting by central government practiced in the UAE two key areas are then developed through the research methodology outlined in the text. Firstly, issues relating to government financial reports are examined. These include the: importance of financial reports, frequency and purposes of using financial reports, quality of financial reports, potential ways of improving financial reports, external potential users of financial reports and, finally in this section, reasons that prevent the users from reading or using governmental financial reports in the UAE. Secondly, various issues relating to performance measurement in the public sector are also discussed. These concern: the importance of non-financial information, methods of comparison, reasons for conducting performance measurement, users of performance measurement reports, reasons that prevent government units from carrying out performance measurement, procedures undertaken by the external audit for measuring performance, the quality of audit reports, ways of improving audit reports, the external potential users of government audit reports, and the reasons that prevent the external auditor carrying out performance auditing in governmental units in the UAE. Finally appropriate conclusion on the basis of the analysis is presented.
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Adesina, Oluseyi O. "A comparative study of the adoption of accrual accounting in government." Thesis, Cardiff University, 2010. http://orca.cf.ac.uk/55497/.
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While acknowledging the impact other change agents have on governmental accounting change, this study found that public sector officials played prominent roles in promoting the adoption and implementation of accrual accounting in the central government of the selected cases. This indicates the impact individuals within the public sector organisation have on the reform processes, which have been mostly overlooked in previous studies on governmental accounting. The revised process model of public sector accounting change is used to discuss the findings from this study.
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Doyle, James Lawrence. "Accounting for infrastructural assets : perspectives from within New Zealand local government." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 1996. http://hdl.handle.net/10092/10428.
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There is no generally accepted accounting practice for infrastructural assets with respect to either their definition or how to account for them. Renewal accounting is an alternative to the generally accepted basis of accounting for fixed assets-traditional depreciation. It assumes that infrastructural networks have indefinite useful lives. Expenditure on maintenance is expensed and no depreciation is charged, provided the network's service potential is maintained. This thesis examines recent developments in accounting for infrastructural assets in New Zealand local government. A survey, comprising 18 senior managers from within 12local authorities, was undertaken with the aim of ascertaining accounting practices and gaining their views on key issues identified from the literature. The survey found that local government managers perceive asset management planning to be very important. Consequently, there is a concerted effort toward collecting information on infrastructural assets and developing asset management plans (AMPs). Developments in these areas will improve both the reliability of information for internal management purposes and for general purpose financial reporting, whether under renewal accounting or traditional depreciation.
It is concluded from the study that infrastructural assets should be defined as a conceptually distinct group which have the characteristics of networks with indefinite useful lives. The study also revealed that renewal accounting has widespread acceptance within New Zealand local government and is, arguably, the preferred alternative for infrastructural assets. This is because it contributes to better asset management; it makes maintenance and deferred maintenance on infrastructure transparent; and it supports the democratic process, where levels of service in AMPs are agreed in consultation with the public.
Following the direction suggested by the interviewees' views canvassed in this thesis, the next stage requires the development of a financial reporting standard which addresses renewal accounting and the circumstances under which it should be applied.
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Theodore, Bethany. "An analysis of the obstacles of culture, government, and lack of support for International Accounting Standards." Lynchburg, Va. : Liberty University, 2007. http://digitalcommons.liberty.edu.
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Oxford, John R. "Management and accounting of Government-furnished property in today's Army acquisition programs." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA306240.
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Zindi, Beauty Chiwoneso. "Accounting and accountability in local government : a critical constructivist grounded theory approach." Thesis, University of Southampton, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.496069.
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Mzenzi, Siasa. "Accounting practices in the Tanzanian Local Government Authorities (LGAs): the grounded theory of manipulating legitimacy." Thesis, University of Southampton, 2013. https://eprints.soton.ac.uk/348343/.
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This research investigates accounting practices in four Tanzanian Local Government Authorities (LGAs). It seeks to understand how accounting is practiced and the situations which sustain its undertaking. The peculiar role of local governments in the delivery of public services and the influence of accounting on the same has motivated this study (Lapsley & Mussari, 2008). It has also been driven by the inadequacy of interpretive theoretically based informed studies into public sector entities, and the limited accounting research in the emerging economies (Goddard, 2010). The study applies an interpretive approach to investigate accounting in the organisations in which it operates (Ahrens & Mollona, 2007), and executes a grounded theory method to develop a theory systematically from the raw data (Glaser & Strauss, 1967). In order to ensure the general application of the emergent theory beyond the case studies, the development of a formal grounded theory was sought. This research revealed that the operations of the Tanzanian LGAs were constrained by factors such as deficient regulatory systems, political interference, donors’ influences, and funding uncertainties. These conditions forced the technocrats to use important accounting practices, such as budgeting, auditing, financial reporting, and performance measurement to manipulate the organisational legitimacy. The process of legitimacy manipulation ensured the availability of resources for the LGAs and the attainment of the individual interests of the Councils’ officials. This study contributes to the interpretive approach in emerging economies. Also, meta-coding, intra-relationships of categories, and development of formal grounded theory, add new insights to the grounded theory analysis. It is also worth noting that the study integrates the emergent theory within the New Institutional Sociology (NIS) framework. It was not intended to test NIS, but rather, to adopt it as a theoretical lens that assisted interpretation of the research findings. In the NIS framework, the study establishes the simultaneous achievement of legitimacy and efficiency, recognises multiple sources of loose coupling, and the influence of performance management on shaping accounting practices in the public sector organisations. It also offers the micro reactions of the Councils’ officials, and recognises the different patterns of the officials’ responses across Councils and service deliveries. The study argues that in emerging economies considerations of a country’s local contexts has the potential to minimise any counter-productivity of reform programs. Moreover, this research appeals for a holistic approach to the reform programs, harmonization of laws and regulations, the institution of efficient financial management and reporting mechanisms, and the improvement of employee welfare in the Tanzanian Councils.
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Ericsson, Emma, and Essen Göran von. "How does government ownership affect the relationship between fair value accounting and earnings quality?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-447346.
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This thesis examines the effect government ownership has on the relationship between fair value accounting and earnings quality when “mark-to-model” techniques are used in fair value estimations. To this end we compare 36 real estate companies controlled by private interests with 32 real estate companies controlled by the state and municipal governments in Sweden. We find that the relationship between fair value accounting exposure and aggregated earnings quality is negatively affected by government ownership when unobservable inputs are used in the fair value estimation. Previous research treats government ownership simply as having a first order relationship with earnings quality. Our results indicate determinants of earnings quality can affect one another, and that these effects should be considered.
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Song, KiKyung Kyung. "Strategic Scorecard for Governments." Diss., Temple University Libraries, 2013. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/216604.
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Business Administration/AccountingPh.D.
This study draws on socio-economic accounting research and the concept of Balanced Scorecards to develop a scorecard that evaluates a government's performance. Citizens' well-being is used as a government's primary outcome suggested by utilitarianism and economics of happiness theories. Based on the development literature, human development (income, health, and education) is used as an intermediate outcome of government. Economic factors, governmental factors, national resources, and national system are used as the performance drivers. The governmental scorecard's validity is evaluated using both international and U.S. regional data. Citizens' well-being in both settings is driven only by income, not by health and education. However, health and education, along with economic factors, governmental factors, national resources, and national systems, contribute to income. Gender is also studied to determine: 1) if there are gender difference in well-being; 2) whether gender has a moderating role in the relationship between well-being and personal, social, and economic characteristics of individual; 3) whether the gender effect changes over time. The results show that gender has a different effect on the relationship between well-being and individual characteristics (i.e., race, degree obtained, working status, frequency of attending religious service, and income).
Temple University--Theses
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Karbhari, Yusuf. "Managerial reforms in government and the impact of the agencification programme on accounting, accountability and effectiveness." Thesis, Cardiff University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.388479.
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Vollenweider, Petra. "The consolidation of annual accounts in the Swiss Federal Government." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9167.
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Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statements are put together. The research is done on the latest consolidated financial statements, 2010, from the Swiss Federal Government and in combination with an interview with the Head of Consolidation of the Swiss Federal Government. The finding in this research is that the Swiss Federal Government has an Entity Theory approach when consolidating its financial statements.
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Pendlebury, M. W. "An investigation into the role and nature of management accounting in local government in England and Wales." Thesis, Cardiff University, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379421.
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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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Zakaria, Abdul-Malik Seidu. "Impact of Fiscal Decentralization on Quality Financial Reporting at the Districts in Ghana." Thesis, Walden University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3706084.
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This study examined the impact of fiscal decentralization on quality financial reporting at the local government level in Ghana. The study is important because it provides development partners with the assurance that Metropolitan, Municipal, and District Assemblies (MMDAs) funds are used for their intended purposes. The study was based on the theory of local public expenditures, which posits that fiscal decentralization may enhance local capacities for service delivery. The key research question examined the extent to which fiscal decentralization has influenced quality financial reporting at the local level. The research design was quantitative, randomly sampling stakeholders in the local government structures including traditional rulers, assembly members, principal spending officers, budget officers, auditors, and accountants (n = 65). Descriptive plots, Pearson chi-square, and multiple regression analysis were used to examine the relationship between the dependent variable of quality financial reporting and the independent variables of expenditure responsibilities, taxation powers, intergovernmental fiscal transfers, and borrowing powers. The results of the analysis revealed taxation powers to be the most significant contributor to quality financial reporting. Quality financial reporting improved internally-generated resources, reduced audit queries, and served as a basis for granting funds to MMDAs. The study recommends that MMDAs be given taxation powers to enable local assemblies to generate more revenue so as to minimize the need for the transfer of funds from development partners and central government. The significant social change implication of this study lies in giving MMDAs control of service delivery at the local level.
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Pigatto, José Alexandre Magrini. "Estudo comparativo dos regimes contábeis governamentais." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-23012008-010207/.
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Atualmente estão em discussão reformas na contabilidade governamental de vários países. Na Europa a reforma visa a além de implementar inovações e avanços, a harmonização contábil. Outros grupos de interesse em reformas desse tipo são o IFAC e o FMI. O ponto central das discussões é o emprego do regime de competência no setor governamental. Procura-se demonstrar que a harmonização contábil não depende exclusivamente do princípio da competência, mas também do princípio da oportunidade, e seus respectivos limites. Apresenta-se os principais modelos de contabilidade governamental, com seus fundamentos e a seguir discute-se os regimes financeiros e patrimoniais por eles empregados, enfatizando sua diversidade.Nowadays, Government accounting reforms are worldwide under discussion. In Europe the reform aims Government accounting harmonization besides bringing innovations and advances in this field. Other groups of interest in such kind of reform are the IFAC and the IMF. The core discussion is the use of accrual accounting in the government. The dissertation tried to show that harmonization process does not depend exclusively on the matching concept (sometimes called accrual basis) but on the completeness and timeliness concepts (opportunity principle in Brazil) as well. It was also presented the main Government accounting models and its fundamentals. Further it was discussed the budgetary-financial and economic flow of resources and its basis of accounting, as well as, its diversity.
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Schultz, Olle, and Dennis Tran. "Municipal Corporations : A Study of The Accounting Choice." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12517.
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Accounting choice has prior to this dissertation been studied comprehensively in the private sector, and in a small extent in the public sector. The purpose of this study is to explain what factors influence the accounting choice in municipal corporations. The dependent variable, accounting choice, has been limited to explain if the municipal corporations either use the fair-value method or the cost-depreciation method when considering asset value loss. The independent variables are partly derived from the New Public Management, which is an umbrella term for the decentralisation of public state authority. The findings of the study indicate that the factors municipal corporations’ dual role does not influence the accounting choice. However, a correlation between the turnover and the use of the fair-value method has been found. The study also shows that there is a correlation between the regulations of the Municipal Act and the use of fair-value method. Furthermore, only one of the hypotheses was found significant. This stated that there is a positive correlation between the financing from the private sector and the use of cost-depreciation method to value tangible assets. The findings indicate that one cannot study municipal corporations as a single phenomenon (i.e. no municipal corporations is another alike). This is because they incorporate charachteristics from both the public and the private sector, and thus, have different levels of publicness. The limitation of this study is that the dependent variable accounting choice is only considering the asset value loss (i.e. fair-value and cost-depreciation method), and thus, does not give a holistic picture of the research field.
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Molland, Allan, and allan molland@rmit edu au. "AAS27 and accountability with emphasis on depreciation as the critical test." RMIT University. Accounting and Law, 2006. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20070117.091123.
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The purpose of this study is to investigate how senior accounting staff in Victorian local councils are recording and reporting infrastructure assets (IAs) with their relevant depreciation in General Purpose Financial Reports (GPFRs). Infrastructure assets are long-lived assets such as roads, drains and bridges. Historically, the purpose of public sector accounting in Western countries has been to demonstrate that funds have been raised and expended strictly within the authority of the annual budget. This short-term charge/discharge objective, involving the use of a cash-based system of accounting, has effectively prevented the provision of information for long-term decision making and the assessment of those decisions. The major disadvantage for management purposes is the loss of information relating to the longterm benefits of expenditures with one of the major issues being the failure to record IAs and their relevant depreciation. The introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all Australian local authorities and the Statements of Accounting Concepts (SACs) require IAs to be reported in the Statement of Financial Position and depreciation to be charged in the Statement of Financial Performance in order to reflect the loss of service potential in the operating period concerned. It is anticipated that the study will report the implications for the accountability of the implementation of IA accounting and the utility and relevance of IA information and depreciation for decision-making by both internal and external users. Conclusions on the consequences of current practices and recommendations for change will be developed to assist local government authorities and accounting bodies.
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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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Kasumba, Stephen. "Accounting for Local Government Reforms : A Case Study of the Changes in Budgetary Practices in Uganda." Thesis, University of Essex, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.504834.
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Jones, Geoffrey. "Centres of calculation : a study of accounting and local government in England and Wales, 1800-1995." Thesis, Open University, 1997. http://oro.open.ac.uk/57696/.
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Perceptions of the nature and scope of accounting in modern societies have changed dramatically in the last twenty years. From being seen as an essential but minor component of productive enterprise, representing economic facts to shareholders, managers and governments to allow optimal economic decision-making, accounting has come to be widely regarded as a social and institutional practice that plays a leading role in the construction of the languages, ideas, processes, relationships and institutions which constitute our images of society itself and its government. Accounting has transcended the organisational frame of reference and the functionalist epistemologies which previously characterised it as a field of study, and now embraces a wide and prolix range of research agendas, approaches and theoretical frameworks. Given its newly perceived significance, researchers have seen the need to study the relationship between accounting as a social, institutional and primarily calculative practice and other practices of management and organization. To understand these practices and relationships fully, their conditions of emergence in particular localised historical settings must be analysed. Accounting is a practice constructed out of a wide and diverse range of other techniques and practices, and over time its boundaries have varied greatly in extent, scope and permeability. Analyses of this process of emergence and construction have been termed 'genealogies of calculation' (Miller and Napier, 1993). This study is concerned with one such genealogy: the emergence and construction of a set of calculative practices now constituted as accounting in local government in England and Wales. These practices have repeatedly proved highly influential in shaping our ideas of what constitutes good government as well as good management of the urban and rural localities in which we live. Borrowing from a wide range of other calculative practices - notably but only partially from those used in profit-seeking enterprises - local government accounting practice has been constructed and deployed within and alongside changing rationales, programmes and technologies of government with the result that we now find it difficult even to conceive of a notion of government which does not involve accounting calculation and its associated rationales of accountability and efficiency (Hopwood, 1984). This study examines how this situation has come about, beginning with an examination of the calculative practices of local government before some of them became to be seen as accounting, through the period of widespread professionalization of occupations (including accountancy) in the nineteenth century, into an analysis of the recent introduction of accrual accounting for capital assets in local government. Contrasting with conventional accounting histories which tend to see changes in accounting as progressively improving responses to changing environmental imperatives, the study draws attention to historical discontinuities and the arbitrariness of the inclusion and application of many of the elements of what counts as local government accounting practice, leading to a reconsideration of their effect on our notions of government and experience of governmentality and a discussion of how they might be constructed differently.
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Mkasiwa, Tausi Ally. "Accounting changes and budgeting practices in the Tanzanian central government : a theory of struggling for conformance." Thesis, University of Southampton, 2011. https://eprints.soton.ac.uk/210543/.
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This research investigates the phenomenon of budgeting practices in the Tanzanian Central Government. It seeks to understand how budgeting systems under the New Public Management (NPM), World Bank- and IMF-exhorted systems were adopted and implemented. There were several motives for this research: the significance of budgeting in financial management, the sparsity of empirical studies on NPM in developing countries, and a call for an understanding of the local contexts of the country and an evaluation of the reforms themselves. Additionally, the complexity of NPM reforms and the mixed results of previous empirical studies, indicated the need for a more appropriate methodology. The study adopts interpretive research and executes a grounded theory strategy. It develops a substantive grounded theory on budgeting practices and a formal grounded theory on accounting changes in organizations (Glaser and Strauss, 1967; Strauss, 1987). Fieldwork was undertaken in three Tanzanian Ministries. Struggling for conformance is the central phenomenon of the substantive and the formal grounded theory. The substantive grounded theory explained a process through which the Tanzanian Central Government actors were determined to implement budgetary reforms, despite difficulties. Struggling for conformance was illustrated by the establishment of rhetorically applied (rhetorical) rules and regulations, followed by budgeting attempts and games in their implementation, due to the uncertain environment, complex budgeting systems, the donors‟ influence, and cultural and administrative practices. The process of struggling for conformance had positive and negative impacts on budgeting operations and budgeting allocations. The formal grounded theory proposes that organizations adopt and implement accounting changes in order to achieve legitimacy, efficiency and self-interests. Rhetorical rules on accounting changes are established and implemented through accounting attempts and games, which may reveal the coexistence of instrumental and ceremonial aspects of accounting (Covaleski and Dirsmith, 1991), and even fulfill individual, rather than organizational, interests (strategic deterioration). Struggling for conformance is caused by conflicting and enabling power, complex rules, and a fragmented environment. Its consequences reflect the extent of the acquisition of efficiency and legitimacy. This research contributes to the limited amount of empirical accounting research on NPM in developing countries, to grounded theory and interpretive accounting research, and to the expansion of New Institutional Sociology. It further provides a framework of struggling for conformance, which produces possible explanations for the complexities of budgetary and NPM reforms, the adoption and implementation of accounting changes in organizations, and loose coupling.
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Xiang, Xi. "The market reform of non-tradable shares, firm performance, and accounting conservatism in China." HKBU Institutional Repository, 2009. http://repository.hkbu.edu.hk/etd_ra/1068.
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Gandsman, Ari. "The spoils of war : accounting for the missing children of Argentina's "Dirty War"." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=32911.
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During the military dictatorship in Argentina (1976--1983), 30,000 civilians disappeared. Most of these people were taken by the military to clandestine prisons where they were tortured and killed. The children of these victims were also seized, and pregnant women were kept alive long enough to give birth. An estimated five hundred infants and young children of the disappeared were given for adoption to highly connected families. This thesis consists of a historical background of these events and then offers a series of explanations as to why the military did this.
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Aldarmaki, Hamad Ahmed. "Management change in government : critical factors in the implementation of accounting change in a public sector organisation." Thesis, Manchester Metropolitan University, 2013. http://e-space.mmu.ac.uk/313143/.
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The field of research related to management accounting change is in need of more investigation, especially regarding the introduction and implementation of accounting systems in both the private and public sectors. Also, there are different factors that influence the introduction and implementation of those systems by facilitating or impeding such change. This research attempts to respond to the call from the literature that there is a need for further investigation in order to enhance the understanding of why such organisations become subject to management accounting change and how organisations respond to this accounting change, especially in the public sector. Moreover, this research focuses on exploring the critical factors that are located in the three institutional levels mentioned in the Dillard model (2004): the economic and political level, organisational field level and organisational level. In addition, the research investigates the relationships between these levels, including relationships between the factors, by means of a case study that focuses on Abu Dhabi Police who witnessed the national strategic change, including accounting change, led by the Abu Dhabi Government in 2007. This research uses a qualitative methodology and implements both interview and document analysis methods in order to enrich the level of understanding of the accounting change in the Abu Dhabi Police organisation. The findings present evidence regarding the critical factors at each level and the effects of those factors on the accounting change in a public sector organisation. The economic and political level comprised power, structure, leadership, culture, change agency, resources and accounting systems. Also, the critical factor explored at organisational field level was partnership culture. Moreover, at organisational level there were ten critical factors considered for investigation in the present study: power, structure, leadership, communication, accounting systems, training, internal policy, resources, politics and culture. In addition, the research explains the nature of the relationship and the types of influences between Abu Dhabi Executive Council and Abu Dhabi Police. On the basis of these results, the in-depth understanding of these factors and their impact offers a contribution to the successful introduction and implementation of management accounting systems in the public sector, especially in the Middle East and the United Arab Emirates.
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Moussalli, Stephanie Dunham. "Accounting for government on the frontier from the late 19th to the early 20th centuries : the fiscal and accounting effects of statehood in Arizona and New Mexico /." Full text available from ProQuest UM Digital Dissertations, 2005. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1260788331&SrchMode=1&sid=3&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1185393248&clientId=22256.
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Newby, Sonja Pont. "Consolidation accounting: a history of the development of financial reporting standard FRS-37 and sector-neutral consolidation accounting for Crown financial reporting by the New Zealand Government." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2006. http://hdl.handle.net/10092/868.
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This thesis provides a narrative account of the development of the sector-neutral financial reporting standard FRS-37: Consolidating Investments in Subsidiaries, applicable to both government and the private sector in the New Zealand institutional setting. The protracted promulgation of this accounting standard over eight years is the research event of interest. New Zealand's overhauled Public Finance Act 1989 introduced a requirement for the Crown to produce accrual consolidated accounts prepared in accordance with GAAP. Consolidation GAAP was vague however and a preferential modified equity accounting method was used throughout the development period of FRS-37. This seemed contradictory to the sector-neutral GAAP stance since the method was not allowed in the private sector. After FRS-37 was approved the Crown was required to present financial reports incorporating its interests in State Owned Enterprises and Crown entities on a fully consolidated basis. Subsequently international developments in government accounting put the viability of so-called NZ GAAP into question. The research objective was to better understand what happened. The historical method of Porter (1981) is used to trace the changes shaping the event. This involved consideration of antecedent and subsequent conditions around the event as well as its internal development. The event of FRS-37 commenced in September 1993 following the establishment of the Accounting Standards Review Board by the Financial Reporting Act 1993 which necessitated the development of a sector-neutral consolidation standard for approval, and concluded around October 2001 when FRS-37 was approved. The comparative antecedent period commencing around 1985 indicated the contextual conditions leading into the event, and the subsequent period to 2006 following FRS-37's implementation showed changed conditions that confirmed the event's conclusion. The contribution of this thesis is that it documents the defined event and explains what happened, offering understanding of the issues around consolidation accounting, sector-neutral GAAP and public sector financial management.
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Hedmo, Lovisa, and Ebba Lind. "Legitimacy of Accounting Regulation Processes : The Case of Swedish Municipalities and Regions." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388796.
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Accounting regulation, like any other institution, must be legitimate in order to be complied with. A key component for the legitimacy achievement is a legitimate regulation process. Consequently, the legitimacy of the accounting regulation process has real economic consequences for society as a whole. By building on a framework of prerequisites for a legitimate standard-setting process, the study develops a theoretical model for the analysis of an accounting regulation process’ legitimacy. The empirical setting of the study is distinct from the empirical setting of the literature included in the literature review, as it captures the regulation process of the new municipal accounting act in Sweden. By analyzing all the official documents corresponding to the regulation process of the new municipal accounting act, the study analyses the legitimacy achievement of the accounting regulation process. The results of the study showcase a heavily politically influenced regulation process, where there were deficiencies with the legitimacy achievement. Based on the results of the study, avenues for further research are suggested.
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Abd, Hamid Azmi. "The corporate governance structures of GLCs and NGLCs and firm performance in Malaysia." Thesis, University of Exeter, 2008. http://hdl.handle.net/10036/47854.
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This study has examined the relationship between corporate governance structures and the performance of a sample of companies listed on the Malaysian Stock Exchange in the post-Asian financial crisis period beginning 2001 and ending in 2003. The sample was selected to provide matched-pairs of government linked companies (GLCs) and non-government linked companies (NGLCs), as it was anticipated that these groups would have different governance structures and that these differences might impinge on the association being studied. The empirical results indicate that there were eight statistically significant differences between the corporate governance structures of GLCs and NGLCs, thus supporting the contention that it would be useful to examine the association between corporate governance structures and performance for these two distinct groups separately. Accordingly, univariate and multivariate tests were performed on three samples: (i) GLCs; (ii) NGLCs and (iii) a combination of these referred to as All Companies. The multivariate tests were performed both on the dataset collected from published sources and this data transformed using the Van Der Waerden approach. Although tests for conformity suggested no significant statistical problems with the original data-set for multivariate analysis, it was hoped that the transformation would provide better models for explaining the relationship between corporate governance variables and performance. The multivariate analyses on both the standard and transformed data-set found no empirical evidence of a consistent relationship between corporate governance structures and performance measured by return on assets and return on equity in GLCs, NGLCs or the combined sample over the period. Statistically significant relationships were found across the groupings and for different performance measures but were not sustained across all years. The implications for corporate governance research of these inconsistent results across different measures of performance and different samples across the three year period is that empirical research may reach conclusions based on statistically significant results at a point in time that are only relevant for this historic context and may not persist. The results also indicate that, despite the eight differences in governance structures of GLCs and NGLCs, the observed differences in the performance could not be explained by their governance structures. This finding supports the view that these structures provide appropriate monitoring on company’s management rather than improving performance. These findings are consistent with the ambivalent position on the relationship between performance and corporate governance variables observed by the literature which exhibits conflicting arguments about the direction of relationships and empirical results that are extremely variable. This study also found that the relatively poor performance of GLCs in Malaysia which has been associated with government influence on the board structures such as the appointment of a bumiputra as director (BUM), a senior government officer as director (SGO) and a politician as director (POL) were basically unfounded because these variables have no statistically significant adverse impact on performance.
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Gårseth-Nesbakk, Levi. "Experimentation with accural accounting at central government level in Norway : how a global phenomenon becomes a local practice /." Bodø, 2007. http://www.gbv.de/dms/zbw/566502046.pdf.
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Mohamad, Muslim Har Sani. "The impact of financial and managerial reforms on accounting, effectiveness and performance measurement in Malaysian central government organisations." Thesis, Cardiff University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.411887.
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Ngwenze, Lizo Archibald. "Investigating the role of human resources in the implementation of the government immovable asset management act and its policy framework." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020653.
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There is a strong belief amongst human resource specialists, professionals and academics that strategic human-resource management is critical to the success of the business and wellbeing of employees, and the organisation in which they work. There are two sides to human resources, as a strategic partner: Firstly, how it looks and portrays itself; and secondly, how the organisation views the importance of its human capital. Ulrich, Younger, Brockbank and Ulrich (2012) and the RBL Group (2012) identified six human-resource competencies for human resource (HR) practitioners. These not only identify the role they play in an organisation; but they also assist an organisation in achieving its objectives. These competencies, which apply to all HR practitioners, are: strategic positioner, change champion, credible activist, capability builder, technology proponent, innovator, and integrator. The implementation of the Government Immovable Asset Management Act No.19 of 2007 (GIAMA), and its policy implementation, are critical to infrastructural developments, economic development, and skills development, redressing any imbalances from the past and current history, and also developing a public service that assists the country in being internationally competitive. An HR practitioner with a worldview is critical in facilitating one of the most important transformative pieces of legislation. The research problem in this study is to investigate the role of human resources in the implementation of GIAMA and its policy framework in the Eastern Cape Province’s Port Elizabeth Regional Office by the National Department of Public Works. To achieve this objective, a quantitative study was undertaken on the role of human resources as a “strategic partner”. It involved an extensive literature review to assess the role of strategic human resources. An empirical study was later conducted to investigate the role of human resources in the Port Elizabeth Regional Office (from the National Department of Public Works); and how well this office succeeds in playing its assigned role. The conducted survey was compared with the literature review, to determine whether the Port Elizabeth Regional Office’s human resources are in line with the objectives of being a “strategic partner”. The overall findings revealed that the role of human resources is not that of a “strategic partner”. It also revealed that of the six competencies identified by Ulrich et al. (2012) and the RBL Group (2012), none of them could really be viewed as strategic. Notwithstanding the progressive pieces of legislation, it was appalling to receive the outcome, which indicated organisational failure for the past six years (see Figure 1.1). The conclusion of the study indicated that the Port Elizabeth Regional Office (from National Department of Public Works) must implement legislative recommendations as a starting point, and grow from there. The legislation and regulations are very supportive, and encourage innovative thinking – to achieve government goals – and to be on a par with the private sector.
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Eller, Lorna Jane. "Accounting and management interrelationships in local government in New Zealand and Scotland at the end of the twentieth century." Thesis, Open University, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.417474.
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Eller, Lorna Jane. "Accounting and management interrelationships in local government in New Zealand and Scotland at the end of the twentieth century." n.p, 2003. http://ethos.bl.uk/.
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Azhar, Zubir Bin. "Organisational change, accounting change and situational logics : an intra-organisational analysis of reengineering in a Malaysian government-linked company." Thesis, University of Manchester, 2015. https://www.research.manchester.ac.uk/portal/en/theses/organisational-change-accounting-change-and-situational-logics-an-intraorganisational-analysis-of-reengineering-in-a-malaysian-governmentlinked-company(522daa1b-a3cc-4c70-bd68-ed3f174e6680).html.
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This thesis presents an interpretive case study of a Malaysian Government-linked Company (GLC) namely Malaysia Airports Holdings Berhad (MAHB) which has recently implemented a business reengineering programme. This change programme was imposed by MAHB's parent company as part of a wider government reform agenda to address GLCs' 'underperformance' post-privatisation. Since long-term business value has become an increasingly important goal, MAHB has attempted to enhance its performance through various change initiatives which have led to institutional change. The thesis analyses the role of situational logics in the context of this institutional change, drawing on the situated logics perspective developed by ter Bogt and Scapens (2014), together with insights from the institutional logics and practice variations literature. Using semi-structured interviews, documentary analysis and observation, the study provides a comparative analysis of three subsidiaries and their relationship with the Finance Division's accounting change. The thesis recognises there are diverse situational logics that different groups of organisational actors apply in their day-to-day activities and change initiatives, emerging from a complex interplay of contextual and historical forces. This recognition enables us to understand how the three subsidiaries and the Finance Division of MAHB have differently interpreted the notion of performance improvement by applying these diverse situational logics. It sheds light on the issue of how accounting change can give rise to different responses. While the different responses present a theoretical puzzle-why there are different responses to accounting change-this thesis delineates how situational logics shape organisational responses by relating them to the underlying taken-for-granted assumptions of different groups of organisational actors. The thesis shows that the existence of diverse (or rather multiple) situational logics has led to multiple responses from different groups of organisational actors in the different parts of MAHB. The thesis also shows how multiple situational logics can co-exist or conflict and how this is contingent upon the compatibility and/or incompatibility of different interests at the intra-organisational level. Issues concerning multiple changes and multiple responses to institutional pressures, competing interests between public service and profitability, and the interplay of acceptance and resistance are all discussed in the thesis. Using the situational logics perspective, the thesis contributes to understanding the complexity of the ongoing processes of both the organisational change and accounting change at the intra-organisational level. This perspective enables us to understand the different courses of action and practices within the different parts of MAHB due to their situated functionalities. The thesis concludes by discussing the implications of the research findings and possible directions for future research.
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Suzart, Janilson Antonio da Silva. "Informações contábeis governamentais e o mercado secundário de títulos públicos: um estudo sob a ótica da value relevance no Brasil." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-20012014-164828/.
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A sociedade, em especial a mídia e os investidores, vem demonstrando certa preocupação com a qualidade das informações evidenciadas pelos entes públicos. Ao final do ano de 2012, algumas operações realizadas pelo governo federal brasileiro, com o objetivo de melhorar o superávit fiscal, não foram bem vistas por bancos e consultorias, que questionaram e ajustaram os números governamentais em seus relatórios. No caso brasileiro, a preocupação demonstrada pelo mercado é uma evidência de que esses agentes podem fazer uso das informações contábeis governamentais, além de se preocuparem com o processo gerador dessas informações. A literatura internacional destaca evidências sobre a capacidade preditiva das informações contábeis governamentais em relação aos mercados de títulos de dívida pública, em especial para os títulos dos governos subnacionais. Todavia, há poucas evidências na literatura acerca do papel das informações contábeis dos governos nacionais. A partir da observação dessa lacuna, a presente pesquisa buscou identificar com que intensidade as informações contábeis governamentais influenciam o apreçamento dos títulos públicos emitidos pelo governo federal brasileiro, negociados no mercado secundário. Nesta pesquisa, foram analisadas as negociações realizadas sem a participação direta do governo federal e registradas no Sistema Especial de Liquidação e de Custódia. Foram verificadas as capacidades preditiva e confirmatória das informações contábeis do governo federal brasileiro, no período compreendido entre 2003 a 2012, em bases mensais. Considerando a abordagem da value relevance, foram desenvolvidos modelos de preços e de retornos para as seguintes séries temporais: (i) LFT - Série Única; (ii) LTN - Série Única; (iii) NTN - Série B; (iv) NTN - Série C; e (v) NTN - Série F. Após a análise da presença de raízes unitárias nas séries de preços e / ou retornos, foram estimadas regressões utilizando o método dos mínimos quadrados ordinários, para as séries estacionárias, e os modelos ARIMAX e ARCH, para as séries não estacionárias. As análises realizadas evidenciaram que as informações contábeis do governo federal brasileiro possuem capacidade preditiva e / ou confirmatória no apreçamento dos títulos negociados no mercado secundário. Todavia, isso não significa que as informações contábeis governamentais são plena e diretamente utilizadas pelos investidores de títulos de dívida, mas que essas funcionam como proxies das informações analisadas pelos investidores no momento de negociar tais títulos, considerando esses investidores como agentes racionais limitados. Evidenciou-se ainda que, apesar da associação entre as informações contábeis governamentais e os valores do mercado secundário, características específicas dos títulos ou do emissor e fatores macroeconômicos exercem influência no apreçamento dos títulos. Apesar da consistência do modelo teórico utilizado, a principal limitação desta pesquisa se refere à não identificação do real modelo decisório dos investidores dos títulos brasileiros.The society, especially media and investors, has shown some concern about the evidenced information quality by public entities. At 2012\'s end, aiming to improve the fiscal surplus, some operations carried out by the Brazilian federal government were not well seen by banks and consultancies, who questioned and adjusted the government numbers in theirs reports. In the Brazilian case, the concern shown by the market is evidence that these agents can make use of governmental accounting information in addition to worrying about the generating process such information. The international literature highlights evidence on the predictive ability of accounting information in relation to government markets bonds, particularly for securities of subnational governments. However, there is little evidence in the literature about the role of accounting information from national governments. From the observation of this gap, this research sought to identify to what extent accounting information influence the pricing of government bonds issued by the Brazilian federal government, which were traded on the secondary market. In this study, I analyzed the trades without the direct participation of the federal government and registered in the Sistema Especial de Liquidação e de Custódia. I studied the predictive and confirmatory capabilities of Brazilian federal government accounting information, in the period 2003-2012, on a monthly basis. Considering the value relevance approach, I developed prices and returns models for the following series: (i) LFT - Série Única; (ii) LTN - Série Única; (iii) NTN - Série B; (iv) NTN - Série C; and (v) NTN - Série F. After the analysis of the presence of unit roots in the series of prices and / or returns, regressions were estimated using the method of ordinary least squares, for stationary series, and ARIMAX and ARCH models, for non-stationary series. The analyzes showed that the accounting information of the Brazilian federal government have predictive and / or confirmatory capabilities in the pricing of secondary market bonds. However, this does not mean that government accounting information are fully and directly used by bond investors, but these act as proxies of analyzed information by investors at the time of trading such bonds, considering these investors as bounded rational agents. It was evident that although the association between accounting information government and secondary market values secondary market, specific characteristics of the bonds or issuer and macroeconomic factors influence the pricing of bonds. Despite the consistency of the used theoretical model, the main limitation of this research relates to the failure to identify the real decision model of investors of Brazilian securities.
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Revoredo, Márcia Maria Oliveira. "Brasil rumo aos padrões internacionais de contabilidade para o setor público: uma análise sob a ótica do Financial Management Reform Process Model de Lüder." Universidade do Estado do Rio de Janeiro, 2008. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6251.
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O termo Sistema Contábil define toda a modelagem pela qual são tratados os dados internos e externos, de forma estruturada, para atender às demandas atribuídas à profissão
contábil (tanto nos sistemas privados como nos governamentais), englobando fatores intrínsecos e extrínsecos da contabilidade e seus inter-relacionamentos. As variações desses fatores levam ao desenvolvimento de sistemas nacionalmente específicos. Nas classificações internacionais desses sistemas, são identificadas influências como a dos Estados Unidos, a do Reino Unido e a da Europa, ou ainda uma orientação micro ou macro, também definidas como modelo anglo-saxão e modelo continental. Observa-se, ainda, uma relação entre os níveis de desenvolvimento contábil públicos e privados. As principais causas determinantes da diversidade contábil se relacionam com as variáveis do modelo proposto por Lüder para se avaliar reformas governamentais financeiras (o FMR) e esse fato, por conseguinte, determinou a escolha do referido modelo para realizar as análises deste estudo. A pesquisa foi realizada com procedimentos metodológicos de natureza teórica com caráter exploratório e descritivo, através da qual se pode observar que a IFAC tem sido considerada responsável pelos principais esforços no processo de harmonização contábil do setor público e que boa parte dos países vem aceitando a IFAC como órgão emissor de padrões contábeis internacionais, ainda que os países que adotam integralmente esses padrões sem adaptações, sejam exceções. Os padrões de contabilidade governamental emitidos pela IFAC (IPSAS), na verdade, têm servido como um padrão de qualidade, e não como uma norma a ser adotada
integralmente. A análise das principais características nacionais determinantes da diversidade contábil frente à adoção ou adaptação dos padrões internacionais da IFAC para o setor público, sob a ótica do FMR, indica que, no Brasil, o sistema contábil do setor público é mais propício a um processo de convergência aos padrões internacionais de Contabilidade da IFAC.
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Hurst, Gavin. "The due process of accounting standard setting in Australia : the case of AAS27 : financial reporting by local governments." University of Ballarat, 2003. http://archimedes.ballarat.edu.au:8080/vital/access/HandleResolver/1959.17/14636.
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"This study enquires into the accounting standard system in Australia and questions the appropriateness of its core democratic participatory vehicle, the due process. In doing so it highlights issues associated with self-regulating authorities and their policy making practices. The study is pertinent to the extent it reviews a major paradigm shift within the Australian public sector and more specifically local government financial reporting. Spanning the course of three decades it examines the reasons for such a paradigm shift, the major actors involved, the actual changes made and the effectiveness of those changes."Doctor of Business Administration
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Strickland, Pamela Jean. "INITIAL EVIDENCE ON THE ASSOCIATION BETWEEN MUNICIPAL AUDIT COMMITTEES, GOVERNANCE AND INTERNAL CONTROLS." NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/108.
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This research provides initial empirical evidence on the association between municipal audit committees and internal control problems. Prior research has reported on the use and benefits of municipal audit committees and the quality of governmental accounting and reporting. This study extends prior literature by investigating an area of governmental accounting not heavily researched.
This study also investigates the association between the presence of a municipal audit committee and the form of municipal governance, an area of governmental accounting not yet explored in the literature. Prior research on forms of governance indicates that the professional goals of the city manager, or the political goals of the mayor, may influence his or her decisions concerning municipal operations. Examining the association of the presence of an audit committee and form of governance allows for insight into a new area of municipal research.
This research finds that the presence of an audit committee is not associated with reported internal control deficiencies, but is positively associated with reported internal control weaknesses. This suggests that municipalities with audit committees have higher incidences of reported internal control weaknesses. There is also partial support for an association between the presence of an audit committee and the form of governance. However, the results are not conclusive and suggest that the political climate beyond form of governance influences decisions with regard to having audit committees.
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Ferry, Laurence. "A study of management accounting and control in governing the state : some lessons from a local government waste management service." Thesis, University of Warwick, 2011. http://wrap.warwick.ac.uk/47373/.
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Political priorities are represented through accounting, which makes it fundamental to governing Whitehall and Town Hall relationships (Wildavsky 1964, 1975; Hopwood 1984; Hood 1995, 2010). Public sector research showed accounting has been colonising through coercive institutional processes that can lead to dysfunctional performance (Broadbent and Laughlin 1997). In contrast private sector accounting literature suggested both coercive and enabling bureaucracies (Adler and Borys 1996) can be formalised as management control systems (Ahrens and Chapman 2004) to balance efficiency and flexibility for better performance (Brown and Eisenhardt 1997). The research question looks to explain how coercive and enabling control can work in a specific Town Hall waste management service, and organisation changes occur between them to manage Whitehall strategic ambitions. A nested research design methodology was employed to undertake a historical study of archaeologies and genealogies of accounting for policies and strategies (Hopwood 1987; Foucault 1972, 1977), which were linked to a case study of sites and practices (Schatzki 2000, 2001, 2002, 2005; Ahrens and Chapman 2005, 2007). Methods included archival research, interviews and observation, with data triangulated to support claims. It was found that phases of archaeologies were layered representing policies, strategies and practices, but with related genealogies of change. The genealogies illustrate coercive control could be enabling in the public sector, but with changing contexts this can shift from being empowering to constraining and even dysfunctional to performance. In addition, coercive control could be enabling through system design, system features and implementation context, but changes to the strategic context rather than just the structural context have to occur for enabling control to take on more ensuring notions. Furthermore, the use of system features (Ahrens and Chapman 2004) and processes (Wouters and Wilderom (2008)) are important for coercive procedures to be enabling, but so were practices and the situated functionality of accounting for establishing order, setting and developing current and future agendas, and accomplishing priorities.
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Lin, Jai-shin, and 林佳欣. "A Survey Study of Governmental Accounting Function in Taipei Government." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/01805105617886463035.
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碩士東吳大學
會計學系
87
This study intended to discuss the functions of financial reports in Taipei City Government. Firstly, the author try to collect and review the literatures of government fund accounting and financial operations of our government and other countries, then to interview the accounting officer of Taipei City Government and arrange a questionnaire survey. Through questionnaire survey, we can understand how governmental information users and providers perceive the usefulness and problems of governmental financial information, directions of future improvements, and format of financial statement presentations. The questionnaires were mailed to 52 legislators, 195 accountants, and 27 external auditors, with the response rates of 21.15%, 39.49%, and 51.85% respectively. The total response rate is 37.23%. The results of the empirical study are summarized as follows: (1) Users agree with annual financial report is useful. (2) The functions of governmental accounting information should be enhanced. (3) Providers tend to agree that information of long (short)-term liabilities should be enhanced. (4) In terms of monthly accounting report basis, 40.66% of respondent agree with current situation. The suggestions of this study include : (1) The governmental accounting information system is usefulness. (2) To enact governmental accounting principles, governmental accounting and reporting issues are so diverse and complex that it takes much time and great efforts to analyze the conceptual issues and to develop a broad understanding of governmental entities. (3) The Service efforts and Accomplishment standard is necessary to develop. (4) Function of internal government management is enhanced.
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Moore, William E. "Government furnished property: management and accounting." Thesis, 1986. http://hdl.handle.net/10945/21881.
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Li, Hsin-chen, and 李幸真. "A study on Government E-accounting Innovation." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/51402502460457023819.
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碩士國立中正大學
會計與資訊科技研究所
98
This research focuses on E-government. It is imperative to introduce “New Government Budgeting and Accounting Information Management System”（NGBA）and the government will face challenges of implementation of NGBA. The shift in revenue and expenditure management operation of the new system will affect integration of internal software and hardware of the entire organization and process reengineering, and it is expensive to develop the software. The success or failure of introducing NGBA has a crucial influence on developing the governmental E- accounting. This study investigates the benefits of NGBA to accountants and business personnel of trial offices by using four factors that are psychological influence, group influence, information quality and organization benefit. This study is recycling effective questionnaire 110, and the results of analysis are as follows: 1. Influences of accounting process reengineering on government officers: this study finds the highest ratio of positive opinion is information quality factor 81.82%, but organization benefit factor 55.45% and psychological influence factor 56.36% are the lowest. As a whole, the ratio of the positive opinion is 58.18%. 2. Variance analysis of accounting process reengineering to the subject’s individual information: This study finds the ratio of positive opinion of males in psychological influence factor is lower than expectation. There are significant differences between 2 different job categories on each factor. Accountant’s acceptance of accounting process reengineering is higher than business personnel, because the impact on business personnel is bigger. The acceptance of executive and high level personnel is higher and in psychological influence factor, the younger age and the lower ratio of positive opinion and in organization benefit factor, the younger age the higher ratio of positive opinion.