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Journal articles on the topic 'Public sector financial management'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

GUSAROVA, L. V. "FINANCIAL MANAGEMENT IN THE PUBLIC SECTOR." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 1 (2021): 71–76. http://dx.doi.org/10.36871/ek.up.p.r.2021.01.01.011.

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The article substantiates the relevance of implementing the principles of financial management in the public sector. Based on the analysis of foreign experience, the mechanisms for monitoring and evaluating the quality of financial management of public administration bodies and chief administrators of budget funds are revealed. The expediency of introducing a risk-based methodology in the management of budget resources of the Russian Federation is revealed.

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Hodges, Ron, and Howard Mellett. "Reporting public sector financial results." Public Management Review 5, no. 1 (2003): 99–113. http://dx.doi.org/10.1080/1461667022000028870.

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Slater, Susanne V. "Curriculum Development for Public Sector Financial Management." Public Budgeting & Finance 9, no. 1 (1989): 85–91. http://dx.doi.org/10.1111/1540-5850.00811.

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L., Wahua,, Anderson, P. D., Quayson, J. W., Chava, P., and Brobbey, S. "Public Sector Audit Reforms and Financial Management." Journal of Advanced Research and Multidisciplinary Studies 4, no. 4 (2024): 71–888. http://dx.doi.org/10.52589/jarms-vrcuirir.

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Developing economies across the world face high public corruption and weak financial management, and the role of sound audit practices in shaping the narratives is still at the exploring stage in most countries in sub-Saharan Africa. This research explores the nexus between public audit reforms and public sector financial management using survey research design and Nigeria as a case study. Participants in the study were drawn from The Office of the Auditor General of the Federation (OAuGF) Headquarter in Abuja. Agency theory anchored this study and simple descriptive analytics was used in test

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Widjaja, Gunawan, and Hotmaria Hertawaty Sijabat. "Public Sector Law and State Financial Management for Development Financing." Journal of Posthumanism 5, no. 1 (2025): 141–51. https://doi.org/10.63332/joph.v5i1.492.

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This study uses the literature research method to examine the legal and financial management implications of development financing. The results show that a strong legal framework and sound financial management system are key to creating sustainable, inclusive, and long-term growth-oriented development. The implications include increasing transparency, strengthening accountability, and improving the quality of public spending, all of which are vital in supporting development financing. This research recommends continuous regulation development and updating, capacity building, and integrity in p

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6

Mohammed Ali, Umar. "The Assessment Of Financial Management As A Tools For Control Public Sector." American Journal of Management and Economics Innovations 3, no. 06 (2021): 26–31. http://dx.doi.org/10.37547/tajmei/volume03issue06-05.

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This study was carried out with a view of assessment of financial management as a tool for control in public sector. With special reference to ministry of finance, Borno State and to suggest on how to alleviate them. These included: (1) lack of good records keeping. (2) Mismanagement of funds and, (3) centralization of meaning financial resources in the execution of the ministry among other things: the reviewed was the review of related literature. The related was management, public sector, financial control, characteristics of financial control result in key areas, objective of financial cont

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EFIMOVA, N. P., and A. A. VASILIEV. "FINANCIAL MANAGEMENT OF PUBLIC SECTOR ORGANIZATIONS: DEVELOPMENT PROSPECTS." MOSCOW UNIVERSITY BULLETIN ON STATE AUDIT, no. 1, 2024 (2024): 7–21. https://doi.org/10.55959/msu2413-631x-27-15-1-01.

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The article presents a study of domestic and foreign practice of theoretical aspects of determining the financial management of public sector organizations, its importance in the public financial system, as well as monitoring the quality of public finance management. Based on the study of the practice of the Accounting Chamber of the Russian Federation in assessing the quality of management, an analysis of the quality of financial management of individual chief administrators of budgetary funds is presented. The UK’s experience in improving the quality of financial management has been studied.

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Tikk, Juta. "Developments in public sector financial management in Estonia." Business and Economic Horizons 5 (April 18, 2011): 47–56. http://dx.doi.org/10.15208/beh.2011.14.

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Reddick, Christopher G. "Public-Sector E-Commerce and State Financial Management." Social Science Computer Review 22, no. 3 (2004): 293–306. http://dx.doi.org/10.1177/0894439304263636.

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Chi-Chi, Onuorah Anastasia, and Appah Ebimobowei. "Accountability and Public Sector Financial Management in Nigeria." Oman Chapter of Arabian Journal of Business and Management Review 1, no. 6 (2012): 1–17. http://dx.doi.org/10.12816/0002105.

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Седова, М. Л., and А. Н. Воронцов. "Digital financial management tools for the public sector." Management and Business Administration, no. 4 (December 25, 2023): 155–64. http://dx.doi.org/10.33983/2075-1826-2023-4-155-164.

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в статье дана характеристика используемых цифровых инструментов управления финансами в общественном секторе в Российской Федерации, выявлены государственные информационные системы, в которых в наибольшей степени применяются нейронные сети. Предложены критерии для оценки зрелости государственных информационных систем в сфере управления общественными финансами. The article describes the characteristics of the digital financial management tools used in the public sector in the Russian Federation, identifies state information systems in which neural networks are most used. Criteria for assessing t

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Victoria Adebayo, Adesola, and Kehinde Damilola Ilesanmi. "Financial resource management in the Nigerian public sector: policy measures to address loopholes." Problems and Perspectives in Management 18, no. 2 (2020): 329–39. http://dx.doi.org/10.21511/ppm.18(2).2020.27.

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Despite concerted efforts made by successive government administrations in Nigeria to eliminate or better still minimize the menace of fraud, embezzlement, misappropriation of funds, inflation of contract prices, payment of salaries to ghost workers etc., it seems as if the challenge is far from being over. It is believed that the implementation of effective and efficient financial control systems may result in better performance, accountability, and better reporting process in the public sector. This study aims to assess the effectiveness of financial control in the public sector of Nigeria u

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Confidence, Joel Ihenyen, and Mathew Gospel Erebi. "Effects Of Nigerian Financial System on Financial Management in Public Sector." Journal of Accounting and Financial Management 9, no. 9 (2023): 62–72. http://dx.doi.org/10.56201/jafm.v9.no9.2023.pg62.72.

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Murphy, David S. "The evolution of public sector financial management in Bulgaria." International Journal of Managerial and Financial Accounting 1, no. 4 (2009): 370. http://dx.doi.org/10.1504/ijmfa.2009.025362.

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Isaac, Ajibola, Samuel Samson Ojeme, and Akinola Akinwumi Olusegun. "Budgetary Control and Public Sector Financial Management in Nigeria." International Journal of Advanced Multidisciplinary Research and Studies 4, no. 4 (2024): 603–8. http://dx.doi.org/10.62225/2583049x.2024.4.4.3077.

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This paper examines the effect of budgetary control on government financial management in Nigeria. The study acquired secondary data from various governmental statistical agencies on Nigeria's budgetary control indicators. Descriptive statistics and panel regression models were employed for data estimation. The study revealed that government revenue budget variance analysis has a positive (0.213762) and significant (P=0.0000<0.05) impact on government funds, while government tax compliance rate has a positive (0.015558) and significant (P=0.0196<0.05) effect on public funds. Additionally

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Nyamita, Micah Odhiambo, and Elijah Wanamboe Wekesa. "A Review of Economic Status and Public Sector Financial Management Reforms in Kenya." Journal of Economics and Public Finance 1, no. 1 (2015): 47. http://dx.doi.org/10.22158/jepf.v1n1p47.

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<em>Practical concerns relating to successful public financial management ultimately determines whether or not there is good governance at all public sector institutions</em><em>. Although there is growing literature on national public financial management in general, the researchers feel that less attention has been focused on the financial management reforms in Kenya. This paper, therefore, reviewed literature on public sector financial management reforms in Kenya, starting with the current economic status in Kenya. The exceptionality of this paper was the use of a signific

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Onukelobi, Peace Chinwe, and Pius V. C. Okoye. "Effects of Financial Management Reforms on Financial Corruption in Nigeria Public Sector." International Journal of Trend in Scientific Research and Development 3, no. 6 (2019): 839–52. https://doi.org/10.5281/zenodo.3589020.

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This paper examined Financial Management Reforms and its Effect on Curbing Financial Corruption in Nigeria Public Sector. A survey design was adopted in the study and a sample of three hundred and twenty four 324 respondent which consist of Accountants and Auditors from Anambra state MDAs. The variables used for this study consists of dependent and independent variables. The dependent variable for this study is financial management reform proxy as IPSAS, TSA, IPPIS, and GIFMIS. The data generated were subjected to different statistical tests such as descriptive statistics, correlation analysis

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Venuti, Marco. "Editorial: Getting into risk management and financial sustainability issues." Risk Governance and Control: Financial Markets and Institutions 8, no. 4 (2019): 4–5. http://dx.doi.org/10.22495/rgcv8i4editorial.

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The forth issue of the journal provides contributions to the exploration of subjects related to different research areas: public and private sectors, merger and acquisition, insurance activity and sustainability. In particular, the issues dealt with concern: economic risk, operational risk, performance administration satisfaction, efficacy public sector organizations, mergers, financial statements, reinsurance, insurers, solvency, profitability, taxes, financial sustainability and microfinance

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Dzomira, Shewangu. "Governance and financial health risk in an emerging economy’s public sector." Public and Municipal Finance 6, no. 1 (2017): 83–87. http://dx.doi.org/10.21511/pmf.06(1).2017.09.

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Public sector financial health coupled with good governance is an indispensable ingredient of the growth route of any particular nation. The financial health antecedents in the public sector include under-spending of capital budgets, going concern and debt management. The study seeks out to scrutinize governance and financial health in an emerging country’s public sector. The study has been directed by the two theories namely, Agency theory and Stewardship theory. Governance hassles may take place in relation with numerous principal-agent affairs as well as stewardship matters. This study is c

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Chornovol, Alla, Julia Tabenska, Tetiana Tomniuk, and Liudmyla Prostebi. "Public finance management system in modern conditions." Investment Management and Financial Innovations 17, no. 4 (2020): 402–10. http://dx.doi.org/10.21511/imfi.17(4).2020.34.

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The public finance management system is an important lever for equalizing financial and budgetary disproportions in the context of institutional changes. The paper aims to substantiate the directions of development of the public financial management system. Economic and statistical methods and correlation-regression analysis methods are used to determine the relationship between the GDP deflator and the share of revenues, expenditures, the general government budget deficit, and public debt in GDP, assessing the features of the public financial management system in Ukraine and EU countries. Thi

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Tsiatkovska, Olena. "ACCOUNTING OF NON-FINANCIAL ASSETS IN THE MANAGEMENT OF PUBLIC SECTOR ENTITIES." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 30, 2021): 40–47. http://dx.doi.org/10.35774/ibo2021.03-04.040.

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Introduction. The article examines the economic nature and main purpose of non-financial assets, the classification of non-financial assets according to different approaches, the relationship between public sector accounting and the management of non-financial assets. Methods. Methods of induction, deduction, comparison and synthesis have been used in the study of the economic essence and in the elaboration of the author’s definition of «non-financial assets». Methods of analysis, comparison and synthesis have been applied in the study of the classification of non-financial assets and in the e

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22

Kusi, Baah Aye, Elikplimi Komla Agbloyor, Agyapomaa Gyeke-Dako, and Simplice Anutechia Asongu. "Financial Sector transparency and net interest margins: Should the private or public Sector lead financial Sector transparency?" Research in International Business and Finance 54 (December 2020): 101260. http://dx.doi.org/10.1016/j.ribaf.2020.101260.

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Obaid, Hayder Jasim, Khanm Noori Kaka Hama, and Mohanad Hameed Yasir. "The Role of Financial Literacy in Achieving Financial Satisfaction Through Financial Well-Being." International Journal of Professional Business Review 8, no. 7 (2023): e01607. http://dx.doi.org/10.26668/businessreview/2023.v8i7.1607.

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Purpose: The aim of this study is to identifying the financial knowledge's role in the achievement of financial satisfaction through financial well-being. Theoretical framework: The financial service sector in Iraq has been undergoing major transformation due to technological developments and innovations in terms of operating efficiency, This requires increasing financial knowledge of customers to use financial technology. Design/Methodology/Approach: The Employees working in public sector and workers working in private sectors were taken as the study sample, for identifying the differences am

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Abd Rahman, Ishak, Mas Ayu Rusli, Abdullah Sanusi Othman, and Azmi Aziz. "FINANCIAL LITERATIONS OF PUBLIC SECTOR EMPLOYMENT: ISSUES AND CHALLENGES." Advanced International Journal of Banking, Accounting and Finance 2, no. 3 (2020): 13–25. http://dx.doi.org/10.35631/aijbaf.23002.

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Smart financial decision-making practices based on the level of knowledge and literacy of an individual will enhance the ability to manage financial management practices wisely. The purpose of this study is to investigate the level of financial literacy among public sector workers from Klang Valley including Putrajaya. In addition, the study aimed to identify differences in the level of financial literacy based on gender and marital status and to identify the relationship between financial literacy level and academic achievement. The data collected were analyzed descriptively to obtain frequen

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Dr Eunice Ralph Court and Dr Marshal Iwedi. "PUBLIC SECTOR FINANCIAL MANAGEMENT REFORMS AND GOVERNMENT EXPENDITURE IN NIGERIA." Finance & Accounting Research Journal 6, no. 4 (2024): 567–79. http://dx.doi.org/10.51594/farj.v6i4.1024.

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 In Nigeria, governmental inefficiencies and mismanagement of public resources have led to challenges in fulfilling societal needs effectively. To address these issues, various financial management reforms have been implemented, aiming to enhance transparency, accountability, and efficiency. However, the impact of these reforms on government expenditure remains uncertain due to persistent corruption and operational challenges. This study investigates the influence of public sector financial management reforms, including the Government Integrated Financial Management Information System (G

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Giniyatullina, D. R. "Improving Internal Audit in the Public Sector." Accounting. Analysis. Auditing 6, no. 2 (2019): 95–100. http://dx.doi.org/10.26794/2408-9303-2019-6-2-95-100.

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The transition to a digital economy, as well as structural changes generated in connection with this and a set of theoretical, methodological and practical issues related to the development of organizational and methodological support of subjects of internal financial auditing in public sector organizations, are relevant and most interesting for scientific study. The last decade has undergone a fundamental change in the organization of internal financial audits, associated with the implementation of international norms and standards in the legislation of the Russian Federation. In accordance w

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Iskandar, Takiah Mohd, Yati Md Lasa, and Norul Syuhada Abu Hassan. "Financial management performance of public sector: quality of internal auditor." International Journal of Accounting, Auditing and Performance Evaluation 10, no. 3 (2014): 229. http://dx.doi.org/10.1504/ijaape.2014.064233.

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Ross, Justin M., and Siân Mughan. "The Effect of Fiscal Illusion on Public Sector Financial Management." Public Finance Review 46, no. 4 (2016): 635–64. http://dx.doi.org/10.1177/1091142116676360.

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An important concern to the efficiency of public finance systems is that voters may suffer from various “fiscal illusions” that can be exploited by politicians to grow the public sector. This article contributes evidence on the specific public financial management mechanisms by associating the impact property reassessments have on the “visibility” of budget size signaled by property tax rates. Using data from Virginia cities and counties from 2001 to 2011, the results indicate mass reappraisals, which reduce property tax visibility cause contemporaneous property tax levy increases, as do reapp

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Dragija Kostić, Martina, Sanja Broz Tominac, and Matko Ljubić. "What are the reasons behind publishing non-financial reports by Croatian public sector entities?" Management 28, no. 1 (2023): 153–67. http://dx.doi.org/10.30924/mjcmi.28.1.10.

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The number of studies on non-financial reporting by public sector entities is steadily increasing. Public sector entities have begun to report non-financial data to meet the needs of various stakeholders. Previous research has shown that public entities have begun to disclose non-financial information through various non-financial reports, such as sustainability reports, popular reports, integrated reports, and reports on websites or social media. This paper examines the disclosure of non-financial information in the form of non-financial reports by Croatian public sector entities and the reas

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Rashied, Ahmed Saeed, Azzam Khalid Chyad, Wadah Qasem, and Nazar Habeeb Abbas. "The Impact of Financial Management Reforms on Budget Efficiency, Transparency, and Wastage Reduction Across Diverse Regions." Journal of Ecohumanism 3, no. 5 (2024): 743–62. http://dx.doi.org/10.62754/joe.v3i5.3935.

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Background: Financial management reforms are vital for enhancing public sector efficiency, transparency, and accountability. These reforms aim to optimize budget allocation, reduce fiscal wastage, and improve governance. Objective: This study evaluates the impact of financial management reforms implemented across public sector institutions in five global regions between 2015 and 2023. Key performance indicators assessed include budget efficiency, financial transparency, and wastage reduction. Methods: A mixed-methods approach was utilized, incorporating quantitative analysis of financial data

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Wang, Wenjing, and Arthur S. Guarino. "Crisis Management Strategy in Handling Financial Sector Scandals in the Digital Transformation Era." International Journal of Economics and Financial Research, no. 73 (August 28, 2021): 115–31. http://dx.doi.org/10.32861/ijefr.73.115.131.

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This paper provides empirical evidence of how scandals could affect financial institutions in terms of market stock price, yearly returns, and the length of time it took to regain the public’s trust and ultimately recover in the long run. Moreover, we carefully examine the importance of dealing with crisis management in the digital transformation era’s financial service sector. We specialize in crisis management, which aims to mitigate the destruction of companies’ public crises in existence. Finally, based upon investigating scandals in public and private financial sectors in the United State

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Bin Mohamad Kamal, Mohamad Ezrien, and Siti Sarah Binti Khazalle. "Concealing Financial Distress With Earnings Management: A Perspective on Malaysian Public Listed Companies." International Journal of Financial Research 12, no. 2 (2021): 341. http://dx.doi.org/10.5430/ijfr.v12n2p341.

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Earnings Management is prevalent among corporations, resulting to misleading information disclosed on financial statements. By adopting agency theory argument, in line with fulfilling shareholders expectations on financial performance while securing their position and interest within the company, management may be influenced to engage earnings management when the actual financial outcome is in financial distress. Hence, this study attempts to identify whether companies listed on Industrial Product sector of Malaysian Bourse experienced financial distress condition and embark on earnings manage

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MacLeod, RoseAnne. "Public Sector Financial Management20101Andreas Bergmann. Public Sector Financial Management. Harlow: FT Press 2009. 186 pp., ISBN: 978‐0‐273‐71354‐8." Pacific Accounting Review 22, no. 2 (2010): 170–72. http://dx.doi.org/10.1108/01140581011074539.

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Anyanwu, Felicia Akujinma, and Amalachukwu Chijindu Ananwude. "Public Sector Financial Management and Economic Growth Sustainability in Nigeria: 1986 to 2020." Journal La Bisecoman 2, no. 6 (2022): 11–22. http://dx.doi.org/10.37899/journallabisecoman.v2i6.546.

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The Nigerian experience with public sector finance management demonstrates fiscal irresponsibility. In Nigeria, the public sector is comprised of the Federal, State, and Local governments, as well as parastatals and organizations that provide public goods and services. Nigeria's public sector, with its diverse financing sources, plays a critical role in economic management via the creation and execution of economic policies, efficient budgeting and planning targeted at attaining domestic and external balancing goals. The purpose of this research was to determine the influence of public sector

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Matangabonde, Passion, and Florance Shumba. "Public Sector Accounting: A Theoretical and Global Perspective, With a Focus on Zimbabwe." International Journal of Research and Innovation in Applied Science IX, no. X (2024): 535–43. http://dx.doi.org/10.51584/ijrias.2024.910049.

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This paper explores the key areas of public sector accounting, adoption of International Public Sector Accounting Standards (IPSAS) and the importance of standardized accounting practices to enhance transparency and accountability. The focus is on global trends, regional practices particularly on current status of Zimbabwe. Zimbabwe public sector accounting faces significant challenges, including inadequate financial transparency and accountability mechanisms. The country ranks low in cybersecurity, which further complicates financial management and data integrity. The study reviews theoretica

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Parab, Sanjeeta, Shripad Marathe, Lynessa Lynette Linson, Sankeeta Korgaonkar, and Prameeta Narvekar. "Evaluating key financials of public versus private sector banks in India: An investment perspective." Banks and Bank Systems 19, no. 4 (2024): 274–87. https://doi.org/10.21511/bbs.19(4).2024.21.

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India’s banking sector, with its mix of public and private banks, presents diverse opportunities from an investment perspective. The relative performance of public and private sector banks is a crucial consideration when optimizing investment allocation strategies. Much academic debate has centered around the comparative performance of the public versus private sector, with conflicting findings. This study aims to analyze the financial performance of public versus private banks in India from a comparative investment perspective. To analyze the financial performance of public and private banks

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Dzomira, Shewangu. "Financial accountability & governance in an emerging country." Corporate Ownership and Control 14, no. 3 (2017): 204–8. http://dx.doi.org/10.22495/cocv14i3c1art6.

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In the public sector the agents have the responsibility of being accountable to the exploitation of the resources towards service delivery. The public sector expenditure has been characterised with wasteful and fruitless, irregular and unauthorised expenditures. Therefore governance embraces the engagements set to certify that the anticipated upshots for stakeholders (citizens) are limpid and realized. This study is grounded on agency theory as it seeks out to analyse public expenditure and governance in South Africa’s public sector. The research study followed a qualitative research approach

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Raj, Dr Maria Antony. "IMPACT OF RISK MANAGEMENT IN PUBLIC AND PRIVATE SECTOR BANKS." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 06 (2024): 1–5. http://dx.doi.org/10.55041/ijsrem35554.

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The research paper aims to examine the impact of risk management on the performance of private and public sector banks in India. Effective risk management is crucial for mitigating risks and improving bank performance. The study utilizes the CAMELS approach, a rating system that analyses various ratios to evaluate bank performance. The ratios considered include capital adequacy ratios, asset quality ratios, management capability ratios, earnings quality ratios, liquidity ratios, and sensitivity to market risk. The analysis covers the period from 2018 to 2022, and descriptive statistics are emp

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Ahmad Azman, Aida Nurina, Siti Khadijah Salleh, Jaizah Othman, Maryam Yousefi Nejad, Aza Alina Md Kassim, and Zunirah Mohd Talib. "Factors Affecting Enterprise Risk Management in the Public Listed Financial Services Sector." Journal of Management & Science 20, no. 1 (2022): 9. http://dx.doi.org/10.57002/jms.v20i1.215.

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The purpose of this study is to investigate the relationship of factors or determinants that could affect Enterprise Risk Management (ERM), focusing on the financial services sector listed in Bursa Malaysia. The study used 31 financial services companies’ annual reports from 2011 until 2020. A logit regression approach is used, and the dummy variable used as the dependent variable is equal to one if firms implement ERM and zero if not. Four independent variables are firm size, leverage, profitability, and cash reserves. The findings of this study are that profitability, leverage, and cash rese

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Fedchenko, Elena, Timur Timkin, Anastasiya Lysenko, Dariya Gorohova, and Anna Zueva. "MODEL OF THE SYSTEM OF FINANCIAL CONTROLLING IN THE CONTEXT OF RISK MANAGEMENT IN THE PUBLIC SECTOR." Revista Gestão & Tecnologia 24, no. 2 (2024): 193–216. https://doi.org/10.20397/2177-6652/2024.v24i2.2834.

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The study aims at developing a model of financial controlling for the public sector of the Russian Federation with due regard to the requirements of risk management. The methodology includes an analysis of other studies on the topic and the functioning of US and German controlling systems. It is concluded that the model should be based on a single digital platform and include information, analytical, methodological, instrumental, and accounting support. The main conclusion is that a system of financial controlling of economic entities in the public sector ensures better financial planning, acc

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Rautiainen, Antti, and Vilma Luoma-aho. "Reputation and financial reporting in Finnish public organizations." Journal of Public Budgeting, Accounting & Financial Management 33, no. 4 (2021): 487–511. http://dx.doi.org/10.1108/jpbafm-10-2020-0179.

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PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur finding

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Sims, Ronald R., and Serbrenia J. Sims. "Managing Public Sector Training during Times of Financial Stress." Public Personnel Management 23, no. 4 (1994): 611–30. http://dx.doi.org/10.1177/009102609402300407.

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This paper first discusses the importance of effectively managing public sector training during times of reduced funding. Second, it presents a framework for the systematic analysis of key training resources. Third, it provides recommendations that can assist public sector trainers during times of economic downturns. And, finally, the article concludes with several proactive approaches to increasing training efficiency currently in use in the public sector.

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Wonar, Klara, Masdianah Masdianah, Adolf Z. D. Siahay, Bill J. C. Pangayow, Hesty T. Salle, and Novalia H. Bleskadit. "The Effect of Transparency, Accountability, and The Concept of Value for Money on Public Sector Financial Management At The Regional Financial And Asset Management Agency (BPKD) Papua Province." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 4 (2024): 7508–16. http://dx.doi.org/10.31539/costing.v7i4.9868.

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This research aims to determine the influence of transparency, accountability, and the concept of value for money on public sector financial management at BPKAD Papua Province. This type of research is associative. The sample in this study was 50 state civil servants in the secretariat sector, budget sector, district/city financial development sector, regional treasury and cash sector, regional asset management sector, and accounting sector. The data sources used in this research are primary data and secondary data. Data collection techniques using questionnaire data. The data analysis techniq

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DEMIANYSHYN, Vasyl, Volodymyr KOSTETSKYІ, and Vasyl DEMIANYSHYN. "MODERNIZATION OF ACCOUNTING OF FINANCIAL RESOURCES IN THE PUBLIC SECTOR UNDER THE CONDITIONS OF THE REFORM OF THE PUBLIC FINANCE MANAGEMENT SYSTEM AND STRENGTHENING OF FINANCIAL SECURITY." WORLD OF FINANCE, no. 4(73) (2023): 22–44. http://dx.doi.org/10.35774/sf2022.04.022.

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Introduction. Reforming the public finance management system, including modernization of the accounting of financial resources and strengthening the financial security of economic entities in the state sector, is one of the most important problems of the Ukrainian government, as well as domestic scientists and practitioners. The scale of such reformation is very large and diverse. They include all components of the economic system of the state, aimed at minimizing the negative aspects of the current management system, expected risks and cover a wide range of practical actions. This would allow

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Rizki Inmas Pratiwi, Hali ah, and Andi Kusumawati. "The Influence of Transparency, Governance, and Financial Accountability in Managing Financial Reporting in the Public Sector." International Journal of Educational and Life Sciences 2, no. 10 (2024): 1165–80. http://dx.doi.org/10.59890/ijels.v2i10.2571.

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Transparency, good governance and effective financial accountability are key pillars in the management of financial statements in the public sector. Transparency allows stakeholders to access financial information clearly, which in turn increases accountability and public trust. Good governance refers to the application of the principles of accountability, participation and efficiency in financial management. Meanwhile, financial accountability is the basis for ensuring that every use of public resources is properly accounted for and according to the rules. This study aims to analyze the effec

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Aisyah Fadilah Lubis, Putri Kumala Dewi Lubis, Indriana Dachi, and Rina Rina. "Analisis Akuntansi Manajemen Sektor Publik Di Kantor Desa Sei Rotan." Ekonomi Keuangan Syariah dan Akuntansi Pajak 1, no. 3 (2024): 124–33. http://dx.doi.org/10.61132/eksap.v1i3.200.

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Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic

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Krambia-Kapardis, Maria, Colin Clark, and Anastasios Zopiatis. "Satisfaction gap in public sector financial reporting." Journal of Accounting in Emerging Economies 6, no. 3 (2016): 232–53. http://dx.doi.org/10.1108/jaee-08-2013-0040.

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Purpose – Public information disclosure is a manifestation of transparency and contributes to governance-by-disclosure. Also, better financial reporting can improve the credibility and integrity of public finances and contribute to a better management of public resources. A survey was carried out in Cyprus of users’ of public financial reports concerning an expectation gap about the types of information included in such reports (information needs expectation gap) as well as the quality of such information (information quality satisfaction gap). The paper aims to discuss these issues. Design/me

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KRINICHANSKII, Konstantin V. "The non-financial sector debt: Global trends." Finance and Credit 27, no. 1 (2021): 41–62. http://dx.doi.org/10.24891/fc.27.1.41.

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Subject. This article examines the non-financial sector debt ratio relative to the GDP of emerging and developed market economies. Objectives. The article aims to find out what institutional units show debt growth or reduction, what causes and conditions prevent debt decline or lead to its growth in different countries and sectors, and highlight the foundations of public policy in this area. Methods. For the study, I used a cross-country comparative analysis, grouping method, and graphical and trend analyses. The study covers 43 market economies, including 26 developed and 17 emerging ones. Th

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Raju, Gandham, and Ghanathe Ramesh. "A Study on Management of Non-Performing Assets in Context of Public Banks Sectors." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 02 (2024): 1–13. http://dx.doi.org/10.55041/ijsrem28664.

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The management of Non-Performing Assets (NPAs) remains a critical concern, especially within the public sector, where financial institutions play a pivotal role in supporting economic growth. This study aims to comprehensively analyse and evaluate the strategies employed by public sector entities to effectively manage NPAs, considering the unique challenges and regulatory frameworks governing these institutions. KEYWORDS; NON PERFPRMING ASSETS, PUBLIC SECTOR BANKS, FINANCIAL MANAGEMENT, ASSET QUALITY, RISK MITIGATION, . CREDIT RISK, BANKING SECTOR

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Žubule, Ērika, and Lūcija Kavale. "EVALUATION OF EFFICIENCY IN THE PUBLIC SECTOR." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 4 (May 26, 2016): 463. http://dx.doi.org/10.17770/sie2016vol4.1560.

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The paper is focused on the efficiency of government activities and possibilities of evaluating it. Nowadays an appropriate use of public finances is an urgent problem of financial management of the state. Therefore, a special emphasis is put on the necessity to evaluate the results of activities of the public sector. These results have become an important element of the public financial system oriented towards results, as they form a stable base for planning and evaluating government budget resources. Being unaware of results, it is impossible to estimate if the aims and tasks set by the gove

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