Dissertations / Theses on the topic '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/.
Full textPotter, 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.
Full textInglis, 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.
Full textGoddard, 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.
Full textBidour, 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.
Full textFarahin, 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/.
Full textAdeyemo, 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.
Full textAl-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.
Full textHarris, 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.
Full textMillennials 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
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.
Full textAlamri, 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/.
Full textMalagila, John. "Public sector external auditing in Tanzania : a theory of managing colonising tendencies." Thesis, University of Southampton, 2013. https://eprints.soton.ac.uk/364316/.
Full textStewart, 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.
Full textAu, 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.
Full textHenderson, 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.
Full textAlam, 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.
Full textUadiale, 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/.
Full textFerreira, 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.
Full textCom 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.
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/.
Full textJunaidi, 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.
Full textAldarmaki, 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/.
Full textMoll, 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.
Full textBroadbent, 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.
Full textHampson, 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/.
Full textKirchmann, 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.
Full textMat, 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.
Full textUmashev, Claudine Francoise. "Design and implementation criteria for the effectiveness of the balanced scorecard in a public sector organisation." Thesis, Queensland University of Technology, 2002.
Find full textMoll, 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.
Full textThesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Accounting and Finance
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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.
Full textWirtz, Holger. "Grundsätze ordnungsmässiger öffentlicher Buchführung." Berlin : Erich Schmidt, 2008. http://d-nb.info/988365871/04.
Full textŠantinová, 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.
Full textBARBERA, 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.
Full textMany 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.
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.
Full textMany 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.
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.
Full textKöhrmann, Hannes. "Die Rechnungslegung kommunaler Gebietskörperschaften : eine Analyse der Regelungen des NKF und der IPSAS /." Lohmar ; Köln : Eul, 2009. http://d-nb.info/997057009/04.
Full textRobertson, 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.
Full textJacobs, 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.
Full textMello, 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/.
Full textThe 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.
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.
Full textThe 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.
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.
Full textThe 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.
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.
Full textDemir, 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.
Full textКравченко, 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.
Full textLindholm, 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.
Full textMbelwa, 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.
Full textRodrigues, 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.
Full textPara 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.
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.
Full textA Contabilidade atua na geraÃÃo de informaÃÃes aos seus usuÃrios, tomando por base metodologia prÃpria, e, para atingir o seu objetivo, à 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 atà 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 à Contabilidade aplicada ao Setor PÃblico, notadamente no que diz respeito à convergÃncia internacional. Quanto à 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 hà aspectos a serem discutidos para uma efetiva convergÃncia Ãs normas internacionais, sendo a convergÃncia atual apenas parcial, nÃo se podendo afirmar que o Brasil està adotando as IPSAS, tendo em vista que essa adoÃÃo sà 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.
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.
Full textThe 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.
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.
Full textUdatná, 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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