Dissertations / Theses: 'Public sector accounting'

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Selaratana, Sannudee. "Accountability in the Thai public sector." Thesis, University of Glasgow, 2009. http://theses.gla.ac.uk/1280/.

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The objectives of the thesis are: (1) to contribute to the literature on the issue of accountability in public sector organisations in a developing country; and (2) to explore the relationship between accountability theory and accountability aspects implemented and reflected in a developing country. There are three general research questions: How is accountability as defined in a western context reflected by public sector organisations in a developing country?; How do government departments in a developing country implement accountability?; and How does the experience of implementation in a developing country help us think about theories of accountability? In order to achieve these objectives, this thesis explores accountability in the Thai public sector with a particular focus on Thai government departments. It is motivated by the implementation of public sector reform in Thailand and the promulgation of the Royal Decree on Criteria and Procedures for Good Governance B.E. 2546 (2003) following the Asian Economic Crisis in 1997 in order to recover Thailand from the crisis and to enhance accountability in operations. From the literature review, a practical guideline, based on four concepts of accountability in practice, is developed for conducting interviews, and an analytical framework of coding schemes is developed for analysing the interview data. There are two main empirical parts. The first part is an interview-based case study, where semi-structured interviews were conducted, while the second examines communications in the public domain, where the content analysis was conducted. The implementation of the aspects of accountability from western society does not lead to the creation of an entirely new system. It helps people in society to realise what they had in the past and clarifies the aspects of accountability that should be implemented. To enhance accountability in government departments, some improvement is needed. There are some factors such as cultural perspectives, incentives, motivations, pressures, systems, and organisational culture that influence the accountability relationship. The contribution is (1) to discuss the literature on accountability issues in a developing country and (2) to link the findings with accountability theory in the public sector in a developing country. The findings show that the understanding of the aspects of accountability, the focus on types of accountability, qualification and educational training, and cultural perspectives, including motivations and incentives of accountors and accountees, affect the accountability relationship and how a developing country implements accountability.

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Potter, Bradley N., and mikewood@deakin edu au. "Reforming Australian public sector accounting: An episode of institutional thinking." Deakin University. School of Accounting, Economics and Finance, 2003. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20051017.155728.

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In recent years in Australia, accounting reforms have been developed which have resulted in the application of commercial systems of accounting to diverse public sector organisations. The reforms, which include the requirement to recognise infrastructure and heritage resources as assets in financial reports, endorse financial notions of accountability and performance that have been traditionally applied within private sector, profit-seeking organisations. Such notions are applied to a range of public sector organisations for the first time, even though the primary missions or objectives of many of these organisations are social, rather than financial in orientation. This critical, interpretative case study, set within the context of not-for-profit public museums, seeks to enhance an understanding of public sector accounting change based on these unique social organisations. The study examines three aspects of the reforms, namely, their development, their promotion and their defence. This examination is undertaken using the ideas contained in Mary Douglas (1986) How Institutions Think as the key theoretical construct. The supplementary perspectives of problematisation and epistemic communities are used to assist in applying the primary theoretical construct by explaining how, and by whom, these reforms were advocated and implemented in this specific instance. The study shows how the interpretation and application of the statements comprising the conceptual framework have shaped the development, promotion and defence of detailed standards developed for specific public sector organisations. In doing so, the study addresses two key research questions: (1) How were financial notions of accountability and performance of Australian public sector organisations constructed during the period 1976-2001 and articulated in the CF, once its development began, within this reform period? (2) How were these notions and other concepts of financial reporting outlined in the CF interpreted and applied in the (i) development; (ii) promotion; and (iii) defence of detailed accounting standards for not-for-profit public museums in Australia during the period under investigation? The study demonstrates that the concepts of financial reporting outlined in the conceptual framework were used by a relatively small group of technical experts located in influential positions in accounting regulation and in other fields to justify the application of accrual accounting within diverse public sector organisations. During the period examined, only certain questions were posed and certain issues considered and many problems associated with the implementation of the reforms were not considered. Accordingly, a key finding of the study is that each aspect of the reform period was guided and constrained by institutional thinking. In addition, the study shows how the framework's content can be used to permit equally well-argued, but conflicting, accounting policies to be adopted and defended for the same items, indicating the framework to be of only limited value as a technical tool. This leads to another key finding of the study, namely, that the framework is best understood as a political tool, serving a crucial role in enabling accrual accounting reforms to be developed, promoted and defended within the public sector. Thus, the study seeks to offer an enhanced understanding of the nature and determinants of accounting change, and accordingly, it broadens an understanding of the use of the conceptual framework, as an institution, in developing, promoting and defending changes to accounting practice.

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Inglis, Sher Jaclyn. "Cognitive aspects of public sector accrual accounting in organizational context." Thesis, Queensland University of Technology, 1995. https://eprints.qut.edu.au/35853/1/35853_Inglis_%201995.pdf.

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Original cross discipline applied research on cognitive aspects of accrual accounting in the public sector has been reported. Literature reviewed was relevant to accrual basis and cash basis accounting for the operations of government, accounting output and user orientation, leading to decision making as seen by accountants. Decision making and problem solving as seen by cognitive science was selectively reviewed in relation to heuristics, goal directedness, representation and functional fixity, and expert novice differentiations. In the work environment. fifty employees of a Government Department from managers to sub managers were given the Watson Glaser Critical Thinking Appraisal Form A and a battery of eight in context unstructured work problems cross treated to examine accrual versus cash bases of accounting, accounting jargon versus plainer English representation, and goal directedness versus no goal directedness. The population sample also permitted study of distinctions of gender, age, and expert versus novice differences at three levels, being accountants versus non accountants, managers versus potential managers and non managers, and successful problem solvers versus the rest. Trial design included unobtrusive process tracing by computer as to requests for additional data readily available at no extra cost. Results revealed gender, age, and critical thinking measures were unimportant, and problem solving was not enhanced by either accrual or cash basis accounting output when either method provided full disclosure of relevant information. Plainer English representation shortened problem solving time, but did not enhance problem solving outcomes, and was in this way more efficient but not more effective across all subjects, including accountants. Solution outcomes were enhanced only by goal directedness, showing that. when accounting output was offered to internal users of accounting to facilitate their decision making, the goal effect cognitive factor was more important than any accounting and representation issues examined. For the introduction of accrual accounting to the public sector, attention to goal directedness was the major implication inferred from the study. Collectively neither managers nor accountants showed persistent results suggestive of expert status in the domain of contemporary accounting issues in government. When expertise was identified by perfect score for a problem, experts called for more information that was available at no extra cost, and spent longer time looking at it, increasing overall problem solving time.

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Goddard, Andrew Richard. "Financial and organisational control in the public sector : a paradigmatic exploration." Thesis, University of Southampton, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.241941.

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Bidour, Jamal Ibrahim. "Introduction of accrual accounting system into the public sector : measuring the health sector performance in Jordan." Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.397719.

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Farahin, Ali N. "The institutionalisation of accrual accounting : exploratory evidence from the Malaysian public sector." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/95675/.

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Motivated by unresolved debates on the appropriateness of accrual accounting in the public sector context and limited empirical support justifying its suitability within developing countries, this research seeks to fill such important knowledge gap. It expands the ongoing interest in the development of public sector accounting by focusing on an in-depth exploration of contextual interactions between institutions and processes of accounting change in one of the developing countries, Malaysia. As Malaysia is currently undertaking a radical accounting reform at the federal level, the research explored how it becomes institutionally embedded within political and administrative structures. By applying Critical Realism and Institutional Theory as theoretical lenses, this research employed qualitative strategies for primary and secondary data collected at lead agencies and three selected ministries. These include a thorough review of government documents, interviews with key actors and observations of their responses towards reform activities. The analyses revealed how the ultimate institutionalisation of accrual accounting approach, was constrained by the key actors’ limited capacity for action along with unaccommodating power dependencies. Moreover, the tension that arose between multiple expectations and the inherent attributes and culture of the public organisations that were strongly embedded in social welfare logics heavily influenced their interests and commitments in applying the efficiency logics prescription which underpin accrual accounting. The data also revealed the difficulties in complying with the International Public Sector Accounting Standards requirements, especially by organisations with distinctive assets where the relevant government policies still appear ambiguous. Consequently, there is heterogeneity in organisational responses and the quality of accounting information produced proved to be below expectations. The new financial information indicating the government’s financial position has imposed some political risks that have caused political support for the project to fluctuate. Therefore, rather than functioning as a management tool, accrual accounting has become a political tool. If these issues remain unresolved, the research implies that the Malaysian government will not be able to realise the value promised by accrual accounting, of which, may result in significant consequences in its effort to become a developed nation.

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Adeyemo, Margaret Folashade. "Introduction of accrual accounting and budgeting to the public sector of Nigeria." Thesis, University of Birmingham, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633065.

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Traditionally, cash and accrual bases of accounting are used respectively for public and private sector accounting. This notion has been justified by the supposedly distinct fundamental differences that exist in the objectives and goals pursued in each sector and the purposes that the financial reports are expected to achieve. The different environment in which each sector operates also lends credence to this notion. However, the partitioning wall between the two sectors' bases of accounting is crumbling. It is fast being realised that resources are scarce in both the private and public sectors. Consequently, their efficient management and reporting in a given entity's operation is essential. This study first, presents an account of governmental accounting and budgeting as practised in Nigeria, and relates it to the experience of other countries to identify similarities and otherwise on the issues of accounting innovation. Second, it assesses the opinion and views of those most knowledgeable about the financial details of the public sector of Nigeria. These are the Accountants - General as the producers of governmental accounting information, and the users of the information are the directors of finance and budget executives of government and other top management officials. Thereafter, the prevailing opinion is adopted in analysing Professor Luder's Contingency Model that has been described as the paradigm of accounting innovation in the public Sector. The outcome of the study indicates that by Luder classification criteria, accounting innovation is not currently feasible in Nigeria. However, most of the stimuli that positively jolt other countries into the process of accounting innovation are present in the situation of Nigeria. Moreover, the users and producers of governmental accounting information in the public sector of Nigeria are overwhelmingly aware of the inadequacy of accounting information produced by the cash accounting basis. Nonetheless, they disagreed to a shift from the cash basis of accounting to accrual accounting. Instead, preference is indicated for a combination of the two bases of accounting (similar to the practice in Spain). Since accounting innovation has not taken place in Nigeria, it is concluded that the stimuli may not have existed in the appropriate proportion. However, more firmly, the other variables that will positively complement the stimuli are quite inadequate; and above all the political will for the change is yet to emerge.

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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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Harris, Tanya S. "Employee Engagement| The Path to Understanding Public Sector Silent Heroes---Millennial Accountants." Thesis, California Baptist University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10931959.

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Millennials are the fastest growing generational cohort to enter the professional workforce. The workplace is changing, and public sector leaders need tools to attract, motivate, and retain the talent to fill the void left by baby boomers who are retiring in massive numbers. Engaging employees has been shown to increase productivity, efficiency, morale, and retention, and millennials indicated that they need and want to be engaged within their organizations. This research study explores the topic of millennial employee engagement by conducting a qualitative study using phenomenology to understand how millennials define employee engagement, their lived experiences, and the antecedents that influence their level of employee engagement. Twenty local public sector accountants were interviewed and confirmed that a universal definition of employee engagement would remain elusive. Drawing on relevant literature, individual and organizational employee engagement antecedents were selected and analyzed to determine if there is an impact on millennial public sector accountants. This study revealed that millennial public sector accountants were most influenced by management support, work/life balance, professional growth and development, having a voice, and providing technical expertise in order to help their organization serve the greater good. When millennials perceive that they will receive a benefit from their organization, they will then reciprocate with increased commitment and productivity. The results of this study may enable public sector leaders to understand how to engage millennials to bring out their greatest potential, and in turn, organizations will have the tools and resources to meet their organizational goals and mission and to provide the highest level of services to their citizens. Keywords: Employee engagement, millennials, antecedents, management support, perceived supervisor support, social exchange theory, reciprocal relationship, accountants, public sector

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Aziz, Asmah Abdul. "Financial reporting by Scottish local authorities." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk/R?func=search-advanced-go&find_code1=WSN&request1=AAIU603192.

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This research examines financial reporting by Scottish local authorities. Two particular aspects have been examined, namely audit lags and audit incidents. 65 local authorities were examined for the period 1989/90 until 1995/96. This period is classified as the pre-reorganisation period. Then the research continued by analysing audit lags and audit incidents for the 32 new postreorganisation local authorities for 1996/97 and 1997/98. The researcher used Luder's (1992) contingency model of public sector accounting innovations as a framework to analyse the stimuli for financial reporting changes in the Scottish local authorities. The effect of audit qualifications appears not to be a strong stimulus for the local authorities to improve financial reporting. The discussion on audit lags was divided into pre-reorganisation and postreorganisation periods. In addition, the ten local authorities in the Grampian and Tayside regional areas were studied for an additional 14 years. The results indicated that there was a persistent pattern among the local authorities in Scotland. The good performers were always good and the poor performers were always poor. Authorities like Angus DC managed to get an audit lag of around 4 months, while some local authorities took more than two years. Thus it is not impossible to get the accounts certified within four months. Audit incidents were classified into two categories, that is Audit Qualifications (AQ) and Comments Short of Audit Qualification (CSAQ). The performance among authorities varies tremendously. While some regional councils obtained very few audit incidents, some have many. Likewise some district councils have many and some have none. Islands appear to have more audit incidents. As proven by some authorities, getting a clean report is not impossible. Therefore it is important for local authorities to emphasise improving the audit lags and improving the quality of the accounts to obtain a clean report every year. Lengthy audit lag reflects inefficiency in management. This not only suggests weak internal control but also indicates that financial reporting is considered as a low priority task. Numerous audit incidents seem to signal that local authorities have not complied with all the rules and regulations. Repeated audit incidents imply that they were not serious in rectifying the situation. Reorganisation appears to disturb the ranking of the councils resulting in much longer audit lags in the last year of the abolished councils and the first two years after reorganisation. Thus, reorganisation contributes to longer audit lags and leads to numerous audit incidents, especially for 'limitation in audit scope'. Undoubtedly, Scottish local authorities should improve their financial reporting and their accountability to the public.

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Alamri, Ahmad. "Management accounting change in the Saudi public health sector : a neo-institutional perspective." Thesis, University of Essex, 2016. http://repository.essex.ac.uk/16369/.

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This research has investigated and analysed why and how Management Accounting (MA) has contributed, at the institutional level, to improving Health Care Quality (HCQ) within the Saudi Arabian Public Health Sector (SAPHS). Analysing these developments as a form of change consistent with the dynamics found in the emergence of New Public Management (NPM), this study draws on Neo-Institutional Sociology (NIS). The research studies how MA change operated across institutional contexts within an NPM-based approach to improving health care and public health in the Kingdom of Saudi Arabia (KSA). It focuses on how, in this context, the roles and practices of MA have been defined, designed and implemented to promote ‘quality outcomes’ in health care. Methodologically this has involved two extensive case studies of MA change in two carefully selected hospitals, including semi-structured interviews with accountants, management, consultants and clinicians along with the collection and analysis of key documentary information used in managing the human and financial resources within the hospitals. The findings show how and how far new management accounting practices (MAPs) have promoted the ability and ‘right’ of management to coordinate control and monitor the human and financial resources, but in a way that specifies HCQ outcomes for patients, thus meeting both economic and social/political objectives. It is argued that MAPs had significant success because the allocation of budgetary resources by the Ministry of Health (MOH) was based on hitting non-financial quality and productivity targets. In both hospitals MAPs came to operate within a ‘non-accounting budgetary style’ (Hopwood, 1973) de-emphasising cost control, and managers and staff focussed just on effectiveness and efficiency measures. However, this initiative can also be seen as a response to significant institutional pressures and concerns at both government and professional levels, responding to ‘public voice’ concerns over HCQ. The response drew on world-leading medical research and practitioners to introduce best-practice HCQ solutions allied to internationally accredited quality standards into the KSA hospital sector. The study found that coercive, mimetic and normative isomorphism all contributed to the successful implementation of the HCQ agenda, and the new MAPs here contributed to strengthening the internal and external legitimacy of certain key KSA institutions. There was some institutionally significant resistance from clinicians who saw these MAPs as compromising their professionally-defined focus on quality outcomes for patients. But over time, the mix of ‘soft’ quality and ‘hard’ MA derived targets was increasingly accepted and internalised as integral to delivering HCQ.

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Malagila, John. "Public sector external auditing in Tanzania : a theory of managing colonising tendencies." Thesis, University of Southampton, 2013. https://eprints.soton.ac.uk/364316/.

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This study investigates the public sector external auditing (PSA) phenomenon in Tanzania, and seeks to understand the role of PSA, and the conditions in which it operates. In recent years, Tanzania has shown increased recognition of the contribution PSA makes to accountability, performance and the fight against corruption (CAGT, 2007). While empirical evidence to support this recognition is lacking in Tanzania, the literature review revealed mixed findings. Furthermore, the study responds to calls for more PSA studies in developing countries (Goddard, 2010) in general (Leung, White and Cooper, 2011) and those which adopt critical interpretive approaches (Baker and Bettner, 1997). The study adopts and implements a critical interpretive research strategy in fieldwork undertaken at the National Audit Office of Tanzania (NAOT). Specifically, it employs the grounded theory method (GTM) as an interpretive approach and strategically accommodates critical thinking in questioning and interpreting the case under study (Laughlin, 1995; Gibson, 2007). It also adopts elements of Habermas’ critical theory (HCT) as a lens through which interpretively field gained understanding is extended (Habermas, 1987). This study’s findings indicate that PSA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, managing colonising tendencies appeared to be the core strategy for both the government and external auditors. While the government appeared to manage NAOT appearance and exploited the legitimising features of PSA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. External auditors managed their relationship with auditees and the complexities of PSA roles. Managing colonising tendencies resulted into obscured subordination of PSA, contributing to cosmetic accountability and growing public interest in PSA. This research contributes to the understanding of the role and conditions shaping PSA in a developing country. It provides field-based evidence that maintaining an appearance of SAI’s ‘supremacy’ without resolving problems in the underlying power relations leads to superficial contributions from PSA. It also contributes to critical interpretive research in developing countries. Exploiting the pragmatic nature of grounded theory (GT), the research provides a practical demonstration of accommodating critical theory in a GTM. Finally, the colonisation thesis in HCT helped the researcher to develop a societal extension of the emergent theory, which also extended the thesis by highlighting external auditors’ responses to colonisation.

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Stewart, Elaine. "Recent public sector accounting reforms in the United Kingdom : intended benefits and actual outcomes." Thesis, Queen's University Belfast, 2016. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.711908.

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This research examines accounting reform within the United Kingdom (UK) central government, with particular emphasis on the introduction of Resource Accounting and Budgeting (RAB), the adoption of Whole of Government Accounts (WGA), the transition from UK Generally Accepted Accounting Practice to International Financial Reporting Standards (IFRS) and the Clear Line of Sight Alignment Project (CLOS). Utilising document content analysis and semi-structured interviews, this research sought to: identify the intended benefits and drawbacks claimed by successive UK governments for introducing RAB, WGA, IFRS and CLOS; ascertain the principal benefits and drawbacks experienced following the implementation of RAB, WGA, IFRS and CLOS, including the reasons why each was introduced; and examine the implications of the research findings for theory and practice. Through the employment of Institutional Theory, Isomorphism, responses to institutional pressure and Legitimacy Theory, the findings indicate that government publications are used to document institutional compliance with what is considered acceptable and, despite evidence suggesting that the reforms may not achieve their intended benefits, successive UK governments continue to promote rhetorical themes which are considered legitimate. These findings also provide evidence to support the view that accounting reforms are used as a way of legitimising how governments plan, manage and control public expenditure. While the accounting reforms continue to be perceived as legitimate, they will be employed as a means to satisfying external requirements to modernise, rather than for internal decision making. This research develops our understanding into the way in which the implementation of accounting reform is communicated through government publications and the possible reasons why, despite being considered appropriate for the UK public sector, the accounting reforms have not delivered the benefits to the extent envisaged.

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Au, Chung-man Johnsman, and 歐中民. "The development of value for money auditing in the public sector in Hong Kong: problems and issues." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1993. http://hub.hku.hk/bib/B31964217.

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Henderson, Elisa Juliet Christian. "Public accountability and crisis in the banking sector : the case of the UK." Thesis, University of Edinburgh, 2014. http://hdl.handle.net/1842/14233.

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The marked disintegration of the UK banking system in 2008 led to significant Government ownership in two major banks: The Royal Bank of Scotland (RBS) and Lloyds Banking Group (LBG) (National Audit Office, 2009). The banks are termed ‘quasi-nationalised’ due to the retention of stock exchange listings alongside Government ownership The thesis offers a documentary analysis on the public accountability of these banks. The research themes are: - The impact of Government intervention on the accountability of the quasi-nationalised banks - The banking crisis through the lens of financial reporting for RBS and LBG - Newspaper reporting of the banking crisis in RBS and LBG A multiple theory framework is utilised in the study. Property rights (Alchian, 1974; Alchian and Demsetz, 1973; Demsetz, 1967) and agency theory (Fama, 1980; Jensen and Meckling, 1976) explore the implications of Government Intervention. Impression Management and Stigma (Goffman, 1968; Goffman, 1956a) are used to critique financial reporting since the crisis. Critical Discourse Analysis assesses newspaper reporting of the banks’ finances (Fairclough, 2010; Fairclough, 1995). Summary findings for the three research themes are as follows. Quasi-nationalisation has been a positive response to the banking crisis. Banks acknowledge they must consider societal responsibilities as well as corporate profits. Yet the increased accountability mechanisms have been difficult to define and enforce. Property rights theory applauds the retention of private sector scrutiny. Agency theory, however, identifies the muted disciplinary effects of the markets in the circumstances. The banks’ financial reporting gives an alternative perspective on the banking crisis. Both banks acknowledge their role in the crisis but simultaneously distance themselves from it. RBS highlights the virtues of a ‘new’ bank different from the failed one. LBG explains poor results through ‘market dislocation’. The statutory accounts themselves are relegated in favour of managerially defined pro forma numbers and promotional materials. In this way, the statutory numbers can be seen as part of the ‘dirty work’ (Goffman, 1956b) of the crisis. Using critical discourse analysis (Fairclough, 2010; Fairclough, 1995), findings are that newspaper reporting of the banks’ accounting results occurs across a broad spectrum of titles and articles. Headlines favour big numbers for impact. But constant focus on banking pay endures. The accounts provide an important counterpoint to the news context of the banks. Positively, accounting is portrayed as a neutral challenger to the public relations news process and fulfils democratic accountability. Critically, however, it is in the interests of papers to create and sustain media panics (Leach, 2006). The thesis responds to calls for literature on the financial crisis (British Accounting Review, 2012; Journal of Accounting and Public Policy, 2011; Arnold, 2009), multi-theoretical research in the public sector (Jacobs, 2012; Kurunmäki et al., 2003), linguistic theory in accounting (Evans, 2010) and accounting in the tabloids (Jeacle, 2012) as well as interpretive research in financial reporting (London School of Economics, 2011; Brennan and Solomon, 2008; Parker, 2007).

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Alam, Manzurul. "The budgetary process in uncertain contexts : a study of public sector corporations in Bangladesh." Thesis, London School of Economics and Political Science (University of London), 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.321135.

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Uadiale, O. M. "Applicability of performance management systems framework in public sector : a case study of a teaching hospital in Nigeria." Thesis, University of Essex, 2018. http://repository.essex.ac.uk/21207/.

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This study seeks to examine the applicability of performance management systems (hereafter, PMSs) framework in public sector. Using a teaching hospital as a case study, this thesis provides empirical evidence on how PMSs are functioning from the context of Nigeria. It demonstrates the extent to which performance management can be understood/explained using a framework developed in the western context. To maintain anonymity the hospital is termed the Nigerian State Hospital (NSH). The study draws on the contingency theory of management accounting to identify and explain contextual factors which could influence the design and operation of PMSs in the NSH. Data were collected using a triangulated approach. Interviews were the main sources of evidence and were conducted with various members of staff of the NSH. The interview evidence was supplemented with observation and document analysis. Various documents on health policies, newspaper articles were analysed. Furthermore, a number of observations were made and documented. The case findings were analysed using Ferreira and Otley’s (2009) PMSs framework and interpreted using the lenses of contingency theory. The study revealed the implication of contextual factors on the operation and structure of PMSs from an emerging economy context. It showed that the application of PMSs framework cannot be generalised but needs to be contextually understood and adapted to local structural conditions. Based on the findings, the study proposes an extension to Ferreira and Otley’s (2009) PMSs framework to incorporate contingencies which are likely to implicate its application in healthcare settings in EEs. Overall, the study contributes to PMSs literature in emerging economies by providing empirical evidence on how PMSs are functioning from the context of Nigeria. The findings have implications for the design and use of PMSs in public sector in Nigeria and emerging economies.

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Ferreira, Carla Maria Marques Pereira. "Harmonização contabilística no sector público: constrangimentos na adopção das IPSAS." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2014. http://hdl.handle.net/10400.5/6552.

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Tese de Mestrado em em Administração Pública - MPA, especialização em Administração Pública
Com o Memorando assinado com a TROIKA em 2011, o Governo assumia “estender a adopção a toda a Administração Central o Plano Oficial de Contabilidade Pública, o que permitirá a integração das três vertentes da contabilidade – a orçamental, a patrimonial e a analítica – e assim conhecer com maior rigor a situação orçamental e patrimonial das entidades públicas, assim como conhecer os custos dos bens e serviços produzidos.” A implementação de práticas uniformes e comparáveis em base de acréscimo para todos os sectores da Administração Pública é crucial para a harmonização dos sistemas contabilísticos de acordo com as Normas Internacionais de Contabilidade do Sector Público. A presente dissertação pretende abordar o impacto da aplicação das International Public Sector Accounting Standards (IPSAS) no Sector Público Administrativo e, particularmente, identificar as consequências dessa implementação na Contabilidade Pública e as possíveis mudanças que poderão ocorrer na Contabilidade Nacional. A investigação efectuada no âmbito deste trabalho pretende apontar os factores facilitadores ou de entrave à aplicação das IPSAS na Administração Pública Portuguesa. A análise centrou-se nas normas internacionais existentes, na situação actual das Administrações Públicas e na opinião de especialistas na área da contabilidade.
With the Memorandum signed with the TROIKA in 2011, the Government took "extend adoption to any Central Administration the Official Public Accounts, which allow the integration of the three aspects of accounting - the budget, the sheet and analytical - and so know more accurately the budgetary and equity of public entities, as well as meet the costs of goods and services produced." The implementation of uniform and comparable practices on an accrual basis for all sectors of the public administration is crucial to the harmonization of accounting systems in accordance with the International Public Sector Accounting. This thesis aims to address the impact of the implementation of International Public Sector Accounting Standards (IPSAS) and the Public Sector, particularly the consequences of this implementation on Public Accounts and hence what changes may occur in the National Accounts. The research undertaken aims to identify the facilitating or hindering factors concerning the implementation of IPSAS in the Portuguese Public Administration. The analysis focuses on existing international standards, the current situation of the Public Administrations and on the opinion of experts in the field of accounting.

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Baker, Ronald H. "An institutional perspective on management accounting change in the public sector : a case study from Canada." Thesis, Aston University, 2006. http://publications.aston.ac.uk/10896/.

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This thesis reports on a four-year field study conducted at the Saskatchewan regional office of the Department of Indian Affairs and Northern Development, a large department of the Government of Canada. Over the course of the study, a sweeping government-wide accounting reform took place entitled the Financial Information Strategy. An ethnographic study was conducted that documented the management accounting processes in place at the regional office prior to the Financial Information Strategy reform, the organization’s adoption of the new accounting system associated with this initiative, and the state of the organization’s management accounting system once the implementation was complete. This research, therefore, captures in detail a management accounting change process in a public sector organization. This study employs an interpretive perspective and draws on institution theory as a theoretical framework. The concept of loose coupling and insights from the literature on professions were also employed in the explanation-building process for the case. This research contributes to institution theory and the study of management accounting change by recognizing conflicting institutional forces at the organizational level. An existing Old Institutional Economics-based conceptual framework for management accounting change is advanced and improved upon through the development of a new conceptual framework that incorporates the influence of wider institutional forces, the concepts of open and closed organizational systems and loose coupling, and the recognition of varying rates of change and institutionalization of organizational activity sets. Our understanding of loose coupling is enhanced by the interpretation of institutional influences developed in this study as is the role of professionalization as a normative influence in public sector organizations.

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Junaidi, Hadysyam. "Transition Towards Accrual Accounting and Disclosure Requirements in the Malaysian Public Sector: A Case of Sarawak." Thesis, Curtin University, 2018. http://hdl.handle.net/20.500.11937/68414.

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Drawing from the institutional theory and the Ouda’s (2010) Prescriptive Model, this study examines the disclosure requirements for the transition towards accrual accounting in the Malaysian public sector, by taking a case of Sarawak local authorities (SLA). The study demonstrates that there is a low level of accrual disclosure in the SLA’s annual financial statements. In conclusion, the accrual implementation would require a comprehensive transition framework available for the reference of the SLA.

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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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Moll, Jodie, and j. moll@griffith edu au. "Organisational Change and Accounting Control Systems at an Australian University A Longitudinal Case Study." Griffith University. School of Accounting and Finance, 2003. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20030407.133112.

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This thesis provides an attempt to better understand the design and operation of accounting control systems as part of an interrelated control package in an Australian higher education institution subject to an increasingly competitive environment. The study was designed: (1) to understand how and why the accounting control systems changed; (2) to understand how accounting shapes and can be shaped by other institutional processes; and (3) to understand the roles accounting control systems play in higher education institutions. The research aims and objectives lend to a longitudinal case study approach. The data collection consisted of two phases: (1) a pilot study to determine issues for the intensive study and to identify or develop a suitable theoretical framework; and (2) an intensive field study of the subject organisation to develop and explain the observations. Data collection involved a triangulation approach that mixes three sources: interview, observation, and document evidence over a two-year period between 2000 and 2002. The interviewees were selected from different hierarchical levels: Vice-Chancellor, Pro-Vice-Chancellor, Deans, Heads of School, general staff, and Education Queensland. This thesis draws on multiple theoretical perspectives to understand the complexities of accounting control systems change. These perspectives are: institutional theory, leadership theories, political and power theories, and resistance theories. Such an emergent research strategy was deemed pertinent to build a more holistic analysis and to offer alternative explanations of the phenomena under scrutiny. The case highlights a number of findings. First, despite the suggestion that universities operate as autonomous institutions, the University studied still succumbed to external pressures, especially from the Federal Government, for a more managerialist approach. In this study Federal Government pressures were the primary source of change identified. Second, the design and operation of the accounting control systems was found to be contingent on the related control systems and vice versa. Third, the accounting control systems played several roles in the organisation. In particular, they provided visibility to external constituents giving the impression that rational techniques had been employed consistent with Government prescriptions. This was the case for both the budget system and the performance management system. In addition to this, from an internal perspective, the budget was used to promote a sense of equity and fairness, at the same time reducing conflict in the organisation. Finally, the budget system was found to be a source of power in the organisation; it determined the level of control used to direct organisational activity. Implications for future research are presented in the concluding section.

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Broadbent, Pamela Jane. "The values underlying accounting - An exploration of their gendered nature and the implications for the extension of the use of accounting and "accounting logic" in the UK public sector." Thesis, University of Sheffield, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.698120.

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Hampson, Veronica M. M. "The application of management accounting for achieving public sector outcomes-based performance management in Queensland - a case study." University of Southern Queensland, Faculty of Business, 2009. http://eprints.usq.edu.au/archive/00006529/.

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This research investigates the application of management accounting practices (MAP) for achieving public sector outcomes-based performance management (OBPM) in Queenslandunder its Managing for Outcomes (MFO) policy. It identifies specific principles that support a performance-based environment in which outcomes-based performance is measured and for which costs are determined. This research also investigates whether there is support for the proposed MAP and examines the extent to which MAP is adopted. The research approach provides a complementary view of what should be happening with that which isactually happening in relation to MAP in the agency selected for this research.An insider research approach was undertaken for this research, drawing on a process of reflexive awareness and careful judgement to reframe, as theoretical knowledge, the tacit knowledge that has become deeply segmented in the Queensland public sector. A mixedmethod approach was used to limit the risk of the insider researcher losing objectivity and to ensure the standards of academic rigour. The approach utilised a group of criticalpractitioners, in a co-operative style of reflective inquiry, to co-create knowledge in the development of the theoretical principles. Document analyses and a case study including interviews with participants from two work units operating within one Queensland Government agency were conducted for the purposes of gaining knowledge of theQueensland Government’s MFO policy, the intended-MAP and the MAP-in-use, in particular performance measurement and cost management. An independent interviewer wasemployed wherever possible with the aim to limit possible insider researcher bias during the interview process.Findings suggest a significant gap exists between what the objectives of the MFO policy is seeking to achieve and the operational level at which this policy operates. Consultations with the critical group of practitioners and evidence from an analysis of documentation provide support for the theoretical principles. However, evidence from the case study interviews indicates a limited application of these principles. The “performance story” of theagency lacks logical links between the services it delivers and the government outcomes to which it contributes. The use of measures is not uniform throughout the agency. The agency’s ability to assess the efficiency and effectiveness to which it delivers services islimited by the fact that it reports mainly output oriented cost information. Thus, any extolments that the agency has improved their cost of delivery are largely rhetoric ratherthan anything real based on sound costing information. With an apparent compliance focus by the agency, the implication of these findings is that the costing approach adopted is one that is more likely to be based on its needs to secure sufficient resource allocations throughbudgeting processes of the Government.Opportunities exist to examine the broader social, cultural and political contexts within which Queensland government agencies operate. The findings of this study suggest that the technical merits of the proposed MAP that should be adopted by the Queensland government agencies are not sufficient to motivate agencies to adopt them. Future research that gains a fuller understanding of this aspect seems to be a logical progression.

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Kirchmann, Ulrich. "Steuerung von Kommunen nach international public sector accounting standards (IPSAS) : Verwendung internationaler Rechnungslegungsstandards zur Ressourcenbewirtschaftung im kommunalen Haushalt /." Düsseldorf : IDW-Verl, 2009. http://d-nb.info/995795304/04.

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Mat, Daud Zaidi. "The study of the audit expectations gap in the public sector of Malaysia." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/447.

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The audit expectations gap is a prominent issue in the private sector. However, in the public sector, the audit expectations gap is an emerging issue that has received little attention by reseachers. To date, only a limited number of studies on the audit expectations gap in the public sector are available, either in the context of a financial audit or a performance audit. This study focused on the audit expectations gap in the context of the latter. The importance of the performance audit function in the Malaysian public sector, combined with recent developments related to this type of audit in the country (such as increasing expectations among the users and associated problems in practice) were the reasons for conducting the study in this area. Thus, the study aims to identify the existence of the audit expectations gap in the Malaysian public sector. In achieving this objective, it explores the perceptions of auditors and Public Account Committee (PAC) members, auditees and ‘other users’ (consisting of journalists, politicians and academics). The conceptual framework in this study was developed based on Chowdhury’s (1996) and Porter’s (1993) approaches. Utilising the accountability-based framework as suggested by Chowdhury, six audit concepts (auditor independence, auditor competence, audit scope, auditor ethics, audit reporting and auditing standards) were examined. Porter’s model was subsequently utilised to identify the nature and the components of the gap. This study employed two types of research methods: interviews and audit report analysis. Interviews were conducted with 37 participants comprising of auditors, PAC members, auditees and ‘other users’. The second research method involved the examination of four performance audit reports. The findings of this study indicated that the audit expectations gap exists in the Malaysian public sector in the context of performance auditing. The analysis of interviews and audit reports clearly suggest that the audit expectations gap exists over a number of auditing issues. These comprise fraud detection exercises, the influence of management, executive and other parties on auditors, outsourcing the audit to private audit firms, content and format of the audit report and extending the audit mandate to cover the question of merits of policy.

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27

Umashev, Claudine Francoise. "Design and implementation criteria for the effectiveness of the balanced scorecard in a public sector organisation." Thesis, Queensland University of Technology, 2002.

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28

Moll, Jodie. "Organisational Change and Accounting Control Systems at an Australian University: A Longitudinal Case Study." Thesis, Griffith University, 2003. http://hdl.handle.net/10072/366986.

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This thesis provides an attempt to better understand the design and operation of accounting control systems as part of an interrelated control package in an Australian higher education institution subject to an increasingly competitive environment. The study was designed: (1) to understand how and why the accounting control systems changed; (2) to understand how accounting shapes and can be shaped by other institutional processes; and (3) to understand the roles accounting control systems play in higher education institutions. The research aims and objectives lend to a longitudinal case study approach. The data collection consisted of two phases: (1) a pilot study to determine issues for the intensive study and to identify or develop a suitable theoretical framework; and (2) an intensive field study of the subject organisation to develop and explain the observations. Data collection involved a triangulation approach that mixes three sources: interview, observation, and document evidence over a two-year period between 2000 and 2002. The interviewees were selected from different hierarchical levels: Vice-Chancellor, Pro-Vice-Chancellor, Deans, Heads of School, general staff, and Education Queensland. This thesis draws on multiple theoretical perspectives to understand the complexities of accounting control systems change. These perspectives are: institutional theory, leadership theories, political and power theories, and resistance theories. Such an emergent research strategy was deemed pertinent to build a more holistic analysis and to offer alternative explanations of the phenomena under scrutiny. The case highlights a number of findings. First, despite the suggestion that universities operate as autonomous institutions, the University studied still succumbed to external pressures, especially from the Federal Government, for a more managerialist approach. In this study Federal Government pressures were the primary source of change identified. Second, the design and operation of the accounting control systems was found to be contingent on the related control systems and vice versa. Third, the accounting control systems played several roles in the organisation. In particular, they provided visibility to external constituents giving the impression that rational techniques had been employed consistent with Government prescriptions. This was the case for both the budget system and the performance management system. In addition to this, from an internal perspective, the budget was used to promote a sense of equity and fairness, at the same time reducing conflict in the organisation. Finally, the budget system was found to be a source of power in the organisation; it determined the level of control used to direct organisational activity. Implications for future research are presented in the concluding section.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Accounting and Finance
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29

Cullen, Lisa. "The influence of career perceptions on career progress of accountants in the state public sector." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/1885.

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Research into career progression within professional, business and management disciplines is widespread. The present study goes beyond prior research that has tended to focus on barriers to career progression and examined both internal and external factors that may influence career progression. This research was motivated by gaps in prior literature and is significant for several reasons. Firstly, there is a lack of female accounting professionals occupying more senior positions within the state public sector. Secondly, there is a lack of research into career anchors in Australia. Thirdly, no research has examined the influence of internal factors (career anchors) on career progression of men and women in Australia in a single study. Finally, recent publications by government departments have expressed concerns for attracting and retaining accounting professionals within their ranks. Career anchor theory was the main theory adopted for this research where career perceptions are conceptualised by the eight career anchors described by Schein (1993). These are technical functional competence (TFC), managerial competence (MC), entrepreneurial creativity (ENT), autonomy (AUT), pure challenge (PC), security (SEC), lifestyle (LS), and service or dedication to a cause (SVC). The primary research questions addressed in this study were, “Are the career perceptions of qualified accountants working in the state public sector related to their current level of career progression? And, to what extent do career intentions and work-related barriers moderate this relationship and are there gender and state variances present?” Data was sourced with the assistance of CPA Australia from responses to a questionnaire distributed to CPA members working in the Western Australian (WA) and New South Wales (NSW) state public sectors. The sample comprised a total of 404 useable responses, attaining a response rate of 32%. Interviews were also conducted with 20 participants in WA. A total of 22 hypotheses were examined using various statistics including ordinary least squares (OLS) multiple regression and moderated regression. An analysis of findings demonstrated that all eight career anchors were present, with the LS career anchor being the most prominent overall. However, female respondents in NSW ranked PC higher than the LS career anchor, indicating that balancing work and home life is secondary to these individuals who value a challenge. Regression analysis also found possessing a MC career anchor to be beneficial to the career progression of men but not women. In addition, regression analysis found that the LS career anchor was negatively associated with career progression, but this only affected women, not men. This provides empirical support that despite women having similar talents, motives and values as their male counterparts, such as possessing a strong desire to climb the corporate ladder, this may not lead to career progression. Also, having a desire to balance work and home negatively influences the career progression of female accounting professionals but not males.

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Wirtz, Holger. "Grundsätze ordnungsmässiger öffentlicher Buchführung." Berlin : Erich Schmidt, 2008. http://d-nb.info/988365871/04.

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Šantinová, Věra. "Účetnictví veřejného sektoru dle české legislativy a IPSAS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142150.

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The aim of this work is to introduce the issue of the public sector. Work explains principles and funding of public sector but the main attention is focused on its accounting. Accounting of public sector is viewed from the perspective of czech legislation and International Accounting Public Sector Standards (IPSAS). The last mentioned one is dealing only with the selected standards which shows the specifics of public sector. It includes for example revenue from non-exchange transactions, impairment of non-cash-generating assets and financial statements of public sector entities.

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BARBERA, CARMELA. "Public sector accounting in tempo di austerity. Strategie finanziarie, resilienza e ruoli dell'accounting nelle relazioni tra Stato ed enti locali." Doctoral thesis, Università Cattolica del Sacro Cuore, 2017. http://hdl.handle.net/10280/35757.

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Molti studi hanno evidenziato come le riforme legate al NPM abbiano favorito l’adozione di logiche di mercato nelle amministrazioni pubbliche, basate sul rafforzamento dell’efficienza e dell’efficacia, e l’introduzione di innovazioni manageriali nell’erogazione dei servizi pubblici. In ciò, i meccanismi contabili pubblici hanno giocato un ruolo importante. Alcuni hanno enfatizzato che sono poche le evidenze sulla relazione tra logiche di NPM e maggiore performance, sottolineando che l’efficienza e l’orientamento ai risultati non sono sufficienti a evitare le conseguenze di shock. Altri affermano che le recenti misure di austerity hanno portato ad un rinnovato interesse sia in approcci di tipo privatistico, che a logiche neo-weberiane, ma sono anche emersi nuovi paradigmi. Date queste considerazioni, la mia ricerca mira a contribuire (i) alla letteratura di pubblica amministrazione e a quella di financial management investigando come le risposte organizzative a eventi negativi sono legate alle precedenti strategie finanziarie e condizioni e capacità organizzative, e come la resilienza organizzativa sia influenzata da condizioni interne ed esterne; (ii) alla letteratura di public sector accounting, esplorando come l’accounting inficia sulle relazioni tra stato ed enti locali nell’ambito delle politiche di austerity, e le relative conseguenze su come i servizi pubblici sono organizzati, erogati e a chi.
Many studies have emphasized how NPM reforms have led to the adoption of market logics within public sector organizations, based on enhancing efficiency and effectiveness, and to the introduction of managerial innovations to public service delivery. In this, public accounting mechanisms have played a relevant role. Some have emphasized that there are scant evidences of the relation between NPM logics and increased performance, with “efficiency” and “result-orientation” being not sufficient to avoid the consequences of shocks. Others claim that the recent austerity measures has led to a renewed interest on both private-like approaches and neo-weberian logics, but also to the emergence of post-NPM paradigms. Based on these considerations, my research aims (i) to contribute to public administration and public sector financial management literature by investigating how organizational responses to negative events are rooted in past financial strategies and organizational conditions and capacities, and how organizational resilience is affected both by internal and external conditions; (ii) to contribute to public sector accounting literature by exploring how accounting is implicated in the (re)shaping of the relationship between central and local governments under the emergence of austerity policies, and how this affects how public services are organized, provided, and to whom.

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BARBERA, CARMELA. "Public sector accounting in tempo di austerity. Strategie finanziarie, resilienza e ruoli dell'accounting nelle relazioni tra Stato ed enti locali." Doctoral thesis, Università Cattolica del Sacro Cuore, 2017. http://hdl.handle.net/10280/35757.

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Molti studi hanno evidenziato come le riforme legate al NPM abbiano favorito l’adozione di logiche di mercato nelle amministrazioni pubbliche, basate sul rafforzamento dell’efficienza e dell’efficacia, e l’introduzione di innovazioni manageriali nell’erogazione dei servizi pubblici. In ciò, i meccanismi contabili pubblici hanno giocato un ruolo importante. Alcuni hanno enfatizzato che sono poche le evidenze sulla relazione tra logiche di NPM e maggiore performance, sottolineando che l’efficienza e l’orientamento ai risultati non sono sufficienti a evitare le conseguenze di shock. Altri affermano che le recenti misure di austerity hanno portato ad un rinnovato interesse sia in approcci di tipo privatistico, che a logiche neo-weberiane, ma sono anche emersi nuovi paradigmi. Date queste considerazioni, la mia ricerca mira a contribuire (i) alla letteratura di pubblica amministrazione e a quella di financial management investigando come le risposte organizzative a eventi negativi sono legate alle precedenti strategie finanziarie e condizioni e capacità organizzative, e come la resilienza organizzativa sia influenzata da condizioni interne ed esterne; (ii) alla letteratura di public sector accounting, esplorando come l’accounting inficia sulle relazioni tra stato ed enti locali nell’ambito delle politiche di austerity, e le relative conseguenze su come i servizi pubblici sono organizzati, erogati e a chi.
Many studies have emphasized how NPM reforms have led to the adoption of market logics within public sector organizations, based on enhancing efficiency and effectiveness, and to the introduction of managerial innovations to public service delivery. In this, public accounting mechanisms have played a relevant role. Some have emphasized that there are scant evidences of the relation between NPM logics and increased performance, with “efficiency” and “result-orientation” being not sufficient to avoid the consequences of shocks. Others claim that the recent austerity measures has led to a renewed interest on both private-like approaches and neo-weberian logics, but also to the emergence of post-NPM paradigms. Based on these considerations, my research aims (i) to contribute to public administration and public sector financial management literature by investigating how organizational responses to negative events are rooted in past financial strategies and organizational conditions and capacities, and how organizational resilience is affected both by internal and external conditions; (ii) to contribute to public sector accounting literature by exploring how accounting is implicated in the (re)shaping of the relationship between central and local governments under the emergence of austerity policies, and how this affects how public services are organized, provided, and to whom.

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Alani, Haris Kareem. "The role of accounting in project appraisal and control in a developing nation : the example of the Iraqi agricultural sector." Thesis, University of Hull, 1987. http://hydra.hull.ac.uk/resources/hull:5391.

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The primary objective of this thesis is to assess the role of accounting in the economic development process of Iraq. The study highlights the crucial role of accounting information and techniques in the planning, decision-making, and control of economic activities at both micro and macro levels. A secondary objective is to affirm the importance of accounting and economic data in project appraisal and control. An attempt is made to reappraise two public agricultural projects which have already been evaluated by Iraqi planners and executed by two different foreign companies. The study also examines the projects' implementation and operating stages in an attempt to identify any failures in performance. The thesis can be divided into three parts: The first discusses the role of accounting in the economic development process. The second part gives a broad outline of accounting practice in Iraq and its impact on planning, control, and decision-making at both the micro and macro levels with particular reference to methods of project selection, appraisal, implementation, and control. The agricultural sector has been chosen for this purpose. The third part of the study is an empirical investigation of the appraisal, implementation, and control processes of two agricultural projects, aiming to show that accounting information and techniques have a vital role to play in project appraisal and control, and in linking the objectives of an investment project to those of national economic development.

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Köhrmann, Hannes. "Die Rechnungslegung kommunaler Gebietskörperschaften : eine Analyse der Regelungen des NKF und der IPSAS /." Lohmar ; Köln : Eul, 2009. http://d-nb.info/997057009/04.

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Robertson, Simon. "Accounting for the divergence between privatisation theory and practice in developing countries : the case of the water sector in Ghana." Thesis, University of Hertfordshire, 2011. http://hdl.handle.net/2299/6058.

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The performance and operation of privatisation in the water sector in developing countries typically diverges from that proposed within the rationalising theoretical framework. There is a broad literature that considers the various aspects of such performance and operation, from the nature of outcomes typically characterised by dispute and renegotiation, to the implications for consumers. It is the purpose of this thesis to analyse the underlying factors that contribute to this typical dispute and renegotiation process, utilising the theoretical rationale for the programme, and its associated weakness and assumptions, as an explanatory framework. Through this analysis it is possible to expose and identify the particular aspects of private sector participation (PSP), the contracts established and administration thereof, which contribute to such problematic implementation. The utilisation of such a framework further permits the identification of likely implications for the functioning of PSP where implemented prospectively. The examination of these connections is performed in a case study environment, with privatisation of water services in Ghana providing the context. The Ghanaian experience shows significant deficiencies in contract design that entail considerable delays and disputes between parties, with contractual deficiencies intensifying the already inevitable role of institutional intervention. Conceptions of water as a merit good and human right, problematic commercial viability, and an incoherent implementation with local contextual variation all further contribute to the contradictory environment of the water sector in Ghana. Theoretical weaknesses, inconsistencies and problematic assumptions are manifest in the sector and contribute to divergence in performance, and where ideological commitment to the programme is evident, this divergence is exaggerated. Theoretical validity for sector policy is therefore questionable, with consequences of increased distortion in risk transfer, significant concessions to the private sector, and the increased role of institutions. This process, it is proposed, threatens the functioning of the programme where implemented, with regulation undermined, inherent and acknowledged renegotiation and dispute, paralleled by a failure to provide sufficient capacity and structure to sector institutions.

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Jacobs, Kerry. "The impact of accounting led reform in the New Zealand public sector : an empirical study of schools and GP practices." Thesis, University of Edinburgh, 1998. http://hdl.handle.net/1842/21324.

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There has been considerable interest in the public sector changes in New Zealand, as they were seen as characterising an international reform trend. This thesis employs a critical change model to evaluate the development and impact of accounting-led reform in the New Zealand public sector. By combining an analysis of the reform initiatives in health and education, and longitudinal-case studies of schools and GP practices, this study examines the question of how teachers and the doctors managed new forms of financial control and visibility. The critical theoretical model used here was derived from the Laughlin and Broadbent research on the accounting-led reform within the UK. The generalisability of their UK research was evaluated by applying their theory and methodology in the New Zealand context. Although New Zealand now constitutes an important site for research, much of the existing literature has focused on the policy proposals for the reform of health and education. There have been few evaluations of the changes in accounting practices and forms of accountability that were implemented. Based on the Laughlin and Broadbent theoretical model it was expected that the New Zealand reforms would be seen as a threat to the autonomy of GPs and teachers and would consequently, be absorbed, protecting the core values and real work of the organisation. The case studies revealed that there were strong similarities between the UK and the New Zealand experiences. However, the findings suggested that the theoretical framework needed modification in a number of ways. Laughlin and Broadbent's conclusion that small groups absorb change was found to be too simple and was extended in the study to recognise that change can also be absorbed at the institutional level. The concept of institutional absorbing structures is and important theoretical contribution of this study and also provides a link between the organisational focus of the Laughlin and Broadbent studies and the supra-organisational level. Another important finding was that while the financial and administrative reforms were absorbed, changes in the core work structures and practices could not be absorbed, indicating that the nature of the change process is under-theorised in the current framework and further work is required.

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Mello, Gilmar Ribeiro de. "Governança corporativa no setor público federal brasileiro." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-28072006-093658/.

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O setor público representa um papel importante na sociedade e a efetiva governança nesse setor pode encorajar o uso eficiente de recursos, a exigência de responsabilidade em prestar contas para o administrador dos recursos, melhorar a administração e entrega dos serviços e, portanto, contribuir para tornar melhor a vida das pessoas. Atualmente, muitos países estão passando por uma reavaliação completa do papel do governo na sociedade. Surge disso uma redefinição da relação político-administrativa projetada para assegurar maior responsabilidade e uma redução do poder dos administradores. Nesse contexto, este trabalho tem como objetivo geral verificar a aplicabilidade dos princípios e recomendações de governança corporativa para o setor público, indicados no estudo 13 do PSC/IFAC, ao setor público federal brasileiro. Para a realização desse propósito, utilizou-se uma abordagem qualitativa, a qual foi dividida em pesquisa bibliográfica e pesquisa de campo. A técnica de coleta de dados utilizada na pesquisa de campo foi a entrevista, dividida em duas partes: a primeira, utilizando a entrevista não estruturada, consistiu em deixar o entrevistado relatar a situação dos planos de gestão dos governos Fernando Henrique Cardoso e Lula; a segunda, utilizando a entrevista estruturada, consistiu em aplicar o questionário sugerido no estudo 13, do PSC/IFAC, com questões relacionadas às recomendações de governança para o setor público. A entrevista foi realizada na administração pública federal, em especial na Secretaria de Gestão, do Ministério de Planejamento, Orçamento e Gestão. De uma forma geral, no que diz respeito aos princípios destacados no estudo 13, que deram origem às recomendações de governança, eles estão em consonância com os principais eixos da administração pública brasileira. Portanto, os princípios são perfeitamente aplicáveis ao setor público federal brasileiro. Quanto às recomendações de governança, percebe-se, também, a sua plena aplicabilidade, entretanto, deve-se considerar que os procedimentos checados estão a um nível mínimo de governança e que algumas recomendações precisam ser mais bem adaptadas ao setor público, pois estão com um enfoque muito privado.
The public sector plays an important role in society, and its effective governance may encourage the efficient use of resources, the demand for responsibility of reporting to the administrator of the resources; enhance administration and the delivery of goods, thus contributing to improve peoples lives. Many countries have gone through a complete re-evaluation of the role played by the government in society. This gives rise to a redefinition of the political-administrative relationship, which is devised to ensure that administrators face an increase in responsibility and a decrease in power. Within this context, the present dissertation aims at verifying the applicability to the public sector, of the principles and recommendations of corporative governance, as indicated in study 13 of PSC/IFAC, to the Brazilian Federal Public Sector. The qualitative approach, which comprised bibliographic and field research, was used in order to reach the intended purposes. Interviews were used for the data collection in the field research, and they presented two distinct parts: one using non-structured interview, which consisted of allowing the interviewee to report the situation of the management plans run under the presidency of Mr. Fernando Henrique Cardoso and Mr. da Silva; the other, based on structured interview, consisted of applying the questionnaire suggested by study 13, of PSC/IFAC, with questions on the governance recommendations for the public sector. The interview was carried out within the federal public administration, in special the Management Secretary an organ within the Ministry of Planning, Budgeting and Management. In general terms, it is possible to state that the same principles that gave rise to the recommendation of governance, and that are emphasized in study 13, are in agreement with the basics of the Brazilian Public Administration. Therefore, the principles are absolutely applicable to the Brazilian Federal Public Sector. As far as governance recommendations go, it is noticeable that its thorough applicability is possible; however, one must take into account that the procedures verified are at a minimum level of governance, and that some recommendations have to be better adapted to the public sector, because they are still excessively focused on the private sector.

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LANGELLA, CECILIA. "Questioni di attendibilità, comprensibilità e impatto nei sistemi contabili delle aziende pubbliche." Doctoral thesis, Università Cattolica del Sacro Cuore, 2021. http://hdl.handle.net/10280/96134.

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La tesi analizza come i sistemi contabili possano contribuire alla creazione e allo sviluppo del valore pubblico e considera, nello specifico, tre prospettive: (i) il ruolo di alcuni meccanismi di governance e auditing nell’assicurare l’attendibilità dei dati di bilancio; (ii) gli effetti della trasparenza (e, in particolare, della comprensibilità delle informazioni contabili) sulla partecipazione dei cittadini; e (iii) gli impatti delle riforme contabili nella lotta alla corruzione. I risultati dimostrano che i sistemi contabili forniscono le modalità operative per comunicare, diffondere e sviluppare il valore pubblico. Alcune caratteristiche dei Collegi Sindacali sono risultate cruciali per assicurare l’attendibilità dei dati di bilancio, contribuendo così a rendere visibili alcuni aspetti del valore pubblico. Determinati attributi della trasparenza si sono dimostrati efficaci nel migliorare la comprensibilità delle informazioni contabili per i cittadini, sostenendone in questo modo la partecipazione. Da ultimo, le riforme contabili hanno generalmente avuto successo nella lotta alla corruzione. Tuttavia, da alcuni risultati è emerso che i sistemi contabili possono anche essere implicati in comportamenti non etici e volti alla distruzione del valore pubblico.
The thesis is aimed at investigating how accounting systems can contribute to the creation and development of public value. Three facets of public sector accounting research are explored, namely: (i) the role of governance and auditing arrangements in assuring the reliability of financial information; (ii) the effects of transparency (and, in particular, of the understandability of financial information) on democratic participation; and (iii) the impact(s) of accounting in the fight against corruption. Results show that accounting systems do provide the operational ways to communicate and develop public value. Specific auditors characteristics have proven to be crucial for assuring the reliability of financial information, thus contributing to making aspects of public value and its distribution in the society more visible. Certain transparency attributes were found to be effective in improving citizens’ understanding of governments’ financial performance, thus sustaining democratic participation. Finally, accounting-based anti-corruption reforms have largely been recognized as successful. However, drawing on a more critical point of view, accounting may also be implicated in unethical behaviors and in the destruction of public value.

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LANGELLA, CECILIA. "Questioni di attendibilità, comprensibilità e impatto nei sistemi contabili delle aziende pubbliche." Doctoral thesis, Università Cattolica del Sacro Cuore, 2021. http://hdl.handle.net/10280/96134.

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La tesi analizza come i sistemi contabili possano contribuire alla creazione e allo sviluppo del valore pubblico e considera, nello specifico, tre prospettive: (i) il ruolo di alcuni meccanismi di governance e auditing nell’assicurare l’attendibilità dei dati di bilancio; (ii) gli effetti della trasparenza (e, in particolare, della comprensibilità delle informazioni contabili) sulla partecipazione dei cittadini; e (iii) gli impatti delle riforme contabili nella lotta alla corruzione. I risultati dimostrano che i sistemi contabili forniscono le modalità operative per comunicare, diffondere e sviluppare il valore pubblico. Alcune caratteristiche dei Collegi Sindacali sono risultate cruciali per assicurare l’attendibilità dei dati di bilancio, contribuendo così a rendere visibili alcuni aspetti del valore pubblico. Determinati attributi della trasparenza si sono dimostrati efficaci nel migliorare la comprensibilità delle informazioni contabili per i cittadini, sostenendone in questo modo la partecipazione. Da ultimo, le riforme contabili hanno generalmente avuto successo nella lotta alla corruzione. Tuttavia, da alcuni risultati è emerso che i sistemi contabili possono anche essere implicati in comportamenti non etici e volti alla distruzione del valore pubblico.
The thesis is aimed at investigating how accounting systems can contribute to the creation and development of public value. Three facets of public sector accounting research are explored, namely: (i) the role of governance and auditing arrangements in assuring the reliability of financial information; (ii) the effects of transparency (and, in particular, of the understandability of financial information) on democratic participation; and (iii) the impact(s) of accounting in the fight against corruption. Results show that accounting systems do provide the operational ways to communicate and develop public value. Specific auditors characteristics have proven to be crucial for assuring the reliability of financial information, thus contributing to making aspects of public value and its distribution in the society more visible. Certain transparency attributes were found to be effective in improving citizens’ understanding of governments’ financial performance, thus sustaining democratic participation. Finally, accounting-based anti-corruption reforms have largely been recognized as successful. However, drawing on a more critical point of view, accounting may also be implicated in unethical behaviors and in the destruction of public value.

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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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Demir, Merjem, and Hanna Wallerstig. "Balanserat styrkort inom hälso- och sjukvården : Bidrar det till ett gemensamt språk och en helhetsbild?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-19899.

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I samband med en omorganisation av hälso- och sjukvården i Region Gävleborg där bland annat fyra divisioner bildades infördes det balanserade styrkortet som styrverktyg i verksamheten. Styrkortet var ett intressant verktyg för hälso- och sjukvården då det inkluderar såväl finansiella som icke-finansiella aspekter. Syftet med studien är att öka förståelsen för hur det balanserade styrkortet anpassas inom offentliga hälso- och sjukvårdsorganisationer med avseende på om det bidrar till ett gemensamt språk och en helhetsbild av verksamheten. Denna undersökning gjordes utifrån en kvalitativ fallstudiedesign inom Region Gävleborgs hälso- och sjukvårdsorganisationer. Undersökningen utfördes med hjälp av semistrukturerade intervjuer där fokus legat på chefer och ansvariga personer inom den berörda verksamheten. Den teoretiska referensramen inleddes med allmän forskning kring styrkortet för att sedan smalas av till en mer anpassad bild av styrkortet inom studiens valda bransch. Resultatet visade att styrkortet medförde ett gemensamt språk samt att kommunikationen mellan de tre organisatoriska nivåerna spelade en central roll för en fungerande verksamhet. Det framgick även ur resultatet att styrkortet kunde medföra en helhetsbild över verksamheten med förutsättning att man vet hur styrkortet ska tillämpas och mätas. Det kan även konstateras att det finansiella perspektivet inte utesluts, utan att det istället utmärker sig som en summa av de övriga perspektivens resultat. Eftersom studien bygger på en deduktiv ansats avslutas den med en analys där teorin kopplas ihop med det insamlade empiriska materialet för att på så sätt kunna urskilja huruvida dessa stämmer överrens med varandra. Studien avslutas med en slutsats där innehållet summeras ihop och utformar studiens bidrag samt svarar på syftet.

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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко, and Olena Volodymyrivna Kravchenko. "Гармонізація обліку в державному секторі." Thesis, Луцький національний технічний університет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/59791.

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Функціонування державного сектору повинно супроводжуватися застосуванням адекватної системі бюджетного обліку і формуванням достовірної фінансової звітності про використання довірених активів та виконання прийнятих зобов'язань бюджетними установами. Діюча система бухгалтерського обліку державних установ постійно вдосконалюється з метою більш повного приведення положень діючих нормативних документів у відповідність з фактичним змістом відображених в обліку фінансово-господарських операцій, а також з вимогами чинного законодавства в галузі бухгалтерського обліку в Україні і світі.

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Lindholm, Cecilia. "Ansvarighet och redovisning i nätverk : en longitudinell studie om synliggörande och osynliggörande i offentlig verksamhet /." Uppsala : Företagsekonomiska institutionen, Univ, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-3499.

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45

Mbelwa, Latifa. "Determinants of the use of accounting information in the public sector budgetary decision-making processes : the case of Tanzanian Local Government Authorities (LGAs)." Licentiate thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-85370.

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Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. However, it is argued that the adoption of accounting reforms by public sector entities in developing countries is attributed to the seeking of financial legitimacy, rather than increasing organisational efficiency (Mzenzi, 2013; Mkasiwa, 2011; Adhikari and Mellemvik, 2011; Tambulasi, 2007; Sarker, 2006). Therefore, it is the interest of this study to research the use of accounting information by public sector entities in developing countries. This study is based on an interpretative approach and employs an exploratory case study strategy with two cases (LGAs) in order to accomplish four specific objectives. The roles and responsibilities of LGAs and their multiple actors in delivering public services to the citizens, and their roles in budgetary decision-making attributed by the adopted accounting practices, represent the major motivation of this study. Institutional theory and its three branches, which are Old Institutional Economics (OIE), New Institutional Sociology (NIS) and New Institutional Economics (NIE), were used in the process of developing the initial model, and the overall interpretation of findings. The findings of this study revealed three dimensions of instrumental-conceptual use, which included conceptual use, decision relevant, and recommendations use of accounting information in decisions related to estimations and collections of own source revenue. Furthermore, the study’s findings showed that legitimating use was the main dimension of the symbolic use of accounting information in the budget approval, as well as in the decision about estimating and collecting revenue from external sources. It further identified 22 factors influencing the use of accounting information in the budget decision-making processes. The study findings also revealed that instrumental-conceptual use of accounting information increases both an organisation’s budget efficiency as well as its external financial legitimacy. On the other hand, the symbolic use of accounting information decreases the organisation’s budget efficiency and the actual external financial legitimacy but increases the promised external financial legitimacy. This is attributed, mainly, by external institutional pressures that result in decoupling behavior in the use of accounting information in budgetary decision-making processes. In addition, the findings revealed that budget efficiency and acquired financial legitimacy are interdependent. This means that the high financial legitimacy acquired can indicate high budget efficiency in the situation the instrumental-conceptual use exists than the symbolic legitimating use of accounting information. The study proposes a model of the determinants of the use of accounting information in budget decision-making processes for budget efficiency and external financial legitimacy. It informs reformers, practitioners, policy-makers and researchers about the necessary measures to undertake to make sure that NPM reforms, especially accounting reforms, enhance both efficiency and financial legitimacy in the public sector organisations through the use of accounting information.

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Rodrigues, Carla Susana Ferreira. "A adoção das IPSAS pela 1ª vez no Setor Público Português: estudo de caso: distrito de Lisboa." Master's thesis, Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais, 2015. http://hdl.handle.net/10400.26/10644.

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Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Contabilidade e Finanças
Para que possa existir harmonização dos sistemas contabilísticos, de acordo com as International Public Sector Accounting Standards (IPSAS), torna-se necessária a adoção de um conjunto de normas de contabilidade com base no acréscimo em todos os níveis da Administração Pública. O International Public Sector Accounting Standards Board (IPSASB) tem vindo a desenvolver esforços com vista à harmonização mundial da contabilidade para o setor público. A União Europeia (UE) tem manifestado o apoio a esta iniciativa, tendo já emitido orientações para que os Estados membros adaptem a contabilidade do setor público às IPSAS. O objetivo do presente estudo consiste na verificação do eventual impacto da aplicação das IPSAS no Setor Público Português. Analisa-se as alterações ao nível dos ativos fixos tangíveis, especificamente, dos Bens de Domino Público (BDP) pelo peso significativo que detêm no ativo da maioria das entidades públicas. Aborda-se as alterações que advêm desta implementação e os reflexos nas demonstrações financeiras dos organismos. Adota-se o método do estudo de caso descritivo, uma vez que são descritas e analisadas as demonstrações financeiras da entidade em estudo. Utiliza-se como técnica de investigação a entrevista semiestruturada. Verifica-se que os resultados obtidos coincidem com a literatura (por exemplo, Teixeira e Mata, 2013) analisada, onde se verifica que os BDP detêm um peso muito significativo na maioria dos organismos públicos em Portugal, apontam ainda para o facto de as IPSAS não poderem ser simplesmente aplicadas tal como estão a toda a Administração Pública e que, no entanto, constituem uma referência incontornável para o estabelecimento das contas harmonizadas no Setor Público.
Abstract: In order to accomplish the harmonization of accounting systems, according to the Public Sector Accounting Standards, it is necessary to adopt a set of accounting standards accrual based in all levels of public administration. The International Public Sector Accounting Standards Board (IPSASB) has been developing efforts towards global harmonization of accounting for the public sector. The European Union (EU) has expressed support to this initiative, and has already issued guidelines for member states to adapt public sector accounting to International Public Sector Accounting Standards (IPSAS). The aim of this study is to evaluate the possible impact of the application of (IPSAS) in the Portuguese Public Sector. We analyze changes at tangible fixed assets level, specifically at the heritage assets level, because of the significant weight they hold in the assets of most public entities. We address changes that come from this implementation and the reflections in financial statements of public entities. We adopt the descriptive case study method as we describe and analyze the financial statements of the entity under study. We use the semi-structured interview as a research technique. We notice that the results obtained coincided with those found in the performed literature review, as they pointed out that IPSAS cannot be simply applied as they are to all public administration, and that, however, they are a major reference for the establishment of harmonized accounts in the Public Sector.

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Sousa, HeloÃsa Viana de. "ConvergÃncia das normas brasileiras de contabilidade do setor pÃblico Ãs normas internacionais de contabilidade do setor pÃblico: um ensaio teÃrico." Universidade Federal do CearÃ, 2011. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14370.

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CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior
A Contabilidade atua na geraÃÃo de informaÃÃes aos seus usuÃrios, tomando por base metodologia prÃpria, e, para atingir o seu objetivo, Ã influenciada pelas tecnologias de informaÃÃo e comunicaÃÃo e pelo processo de evoluÃÃo social, desenvolvimento econÃmico e institucional. No atual estÃgio de evoluÃÃo da ciÃncia contÃbil, a Contabilidade tem sido alvo de discussÃes sobre a elaboraÃÃo de padrÃes e normas que promovam a convergÃncia com base nos padrÃes contÃbeis internacionais. Nesse contexto, o objetivo geral do trabalho foi analisar a convergÃncia existente entre as normas brasileiras e as normas internacionais de contabilidade aplicadas ao setor pÃblico, a partir da anÃlise comparativa das Normas Brasileiras de Contabilidade TÃcnica do Setor PÃblico (NBC T SP) e das normas internacionais de Contabilidade do Setor PÃblico (IPSAS), editadas atÃ o final do ano de 2010. A pesquisa justifica-se pela abrangÃncia da investigaÃÃo e a necessidade de maior discussÃo acadÃmica e conceitual de temas relacionados Ã Contabilidade aplicada ao Setor PÃblico, notadamente no que diz respeito Ã convergÃncia internacional. Quanto Ã metodologia, utilizou-se a pesquisa qualitativa. Quanto ao seu objetivo, realizou-se de forma exploratÃria, e, em relaÃÃo Ãs tÃcnicas de anÃlise de dados, utilizou-se a pesquisa bibliogrÃfica e documental nas 31 IPSAS e nas 10 NBC T SP, aplicando-se a tÃcnica da anÃlise de conteÃdo, tendo o tema das normas como unidade de significaÃÃo. Os resultados apontaram para a existÃncia de diferenÃas entre as normas, as quais foram reunidas em torno de trÃs categorias de anÃlise. ApÃs a anÃlise, conclui-se que existe um processo de aproximaÃÃo no plano cientÃfico entre as normas que permite verificar a necessÃria convergÃncia das normas brasileiras Ãs normas internacionais de Contabilidade do Setor PÃblico. Entretanto, as NBC T SP apresentam uma exposiÃÃo conceitual de qualidade, enquanto as IPSAS apresentam um conteÃdo mais focado em procedimentos operacionais, o que permite verificar que hÃ aspectos a serem discutidos para uma efetiva convergÃncia Ãs normas internacionais, sendo a convergÃncia atual apenas parcial, nÃo se podendo afirmar que o Brasil estÃ adotando as IPSAS, tendo em vista que essa adoÃÃo sÃ pode ser afirmada se ocorrer em todos os aspectos, nÃo apenas de forma parcial.
Accounting works in the generation of information to all users based on its own methodology, and to achieve its goal is influenced by information and communication technologies and also by the process of social, economic and institutional development. At the current moment of evolution of science accounting, it has been subject to discussions on the development of standards and rules that promote convergence based on international accounting standards. In this context, the main purpose of this study was to analyze the convergence between Brazilian standards and international accounting standards applied to public sector starting with the comparative analysis of the Brazilian Accounting Standards to Public Sector (NBC T SP) and International Public Sector Accounting Standards (IPSAS), issued by the end of 2010. This study is justified by the research scope and also by the need for greater academic and conceptual discussion related to accounting applied to the Public Sector, especially with regard to international convergence. A qualitative research was applied as methodology. In order to reach its goal, the study used the exploratory method, and a literature and documental research over IPSAS 31 and the NBC T 10 SP was developed as techniques of data analysis, applying also the technique of content analysis, with the issue of standards as a unit of meaning. The results pointed out to the existence of differences between the standards, which were gathered around three categories of analysis. After the analysis, the study concludes that there is a process of rapprochement in the scientific area among the standards in order to verify the necessary convergence of Brazilian standards with international standards of the Public Sector Accounting. However, the NBC T SP presented an exhibition of conceptual quality, while IPSAS have a more content focused on operational procedures, which shows that there are aspects to be discussed for an effective convergence with international standards, being this only a partial convergence, that there is no way to affirm that Brazil is adopting IPSAS considering that this adoption may be established only if it happens in all aspects, not just partially.

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Івашина, М. А. "Організація обліку і контролю доходів і витрат бюджетних установ." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71357.

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У роботі досліджені питання організації обліку і контролю доходів і витрат бюджетної установи. Основною метою роботи є дослідження теоретичних основ і розробка практичних рекомендацій щодо організації обліку і контролю доходів і витрат бюджетних установ.
The master’s thesis focuses on the organization of accounting and control of income and expenditure in public sector institution. The main aim of this research is to recommendations to improve the theoretical, methodological and practical issues of accounting and control of income and expenditure in public sector institutions.

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Stárková, Kateřina. "Analýza hospodaření obecně prospěšných společností v konkrétních podmínkách Domova Sue Ryder, o.p.s.v letech 2006 - 2009." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73598.

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The main aim of this thesis is to get acquainted with issues concerning the non-profit sector in Czech Republic. The first part is theoretical, and defines the concrete types of non-profit organizations and their legal regulations. Further attention is paid to accounting for non-profit organizations, and definitions of terms commonly used in connection with non-profit organizations such as fundraising or self-financing. The second part describes the economy of a specific non-profit organization, namely Domov Sue Ryder, a public benefit organization. This part analyzes the revenues, expenses, and profit of Domov Sue Ryder for the period 2006 - 2009 in distribution to main and additional activities.

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Udatná, Štěpánka. "Účetnictví státu České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75847.

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Abstract:

The aim of the Thesis is to describe the environment of Public Sector Accounting in the Czech Republic, which is currently undergoing significant conceptual changes. The Thesis defines the "Accounting of the State Czech Republic" in terms of both the concept of public sector legislation and regulations, and also from the perspective of international context. An integral part is also survey, which aimed to identify public sector - accountants view of the ongoing reform.

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Dissertations / Theses on the topic 'Public sector accounting'

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