Relevant bibliographies by topics / Public sector accounting / Dissertations / Theses
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Dissertations / Theses on the topic 'Public sector accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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1

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 de
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2

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 man
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3

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 Depa
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4

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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5

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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6

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 de
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7

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 exp
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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 sector
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9

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
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10

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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<p>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 u
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11

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 foc
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12

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,
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13

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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14

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, W
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15

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
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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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17

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
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18

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<br>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 to
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19

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
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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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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 stud
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22

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 organisati
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23

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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24

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 whic
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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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26

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 i
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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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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
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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
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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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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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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 afferma
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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 afferma
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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 exam
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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
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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
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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 f
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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 sv
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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 sv
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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 th
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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 falls
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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко та 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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44

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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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 in
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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<br>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 (U
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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<br>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 anal
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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.<br>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, a
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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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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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