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Articles de revues sur le sujet « Governmental financial reporting »

Auteur : Grafiati

Publié le 4 juin 2021

Mis à jour le 5 février 2022

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1

Patton, James M. "ACCOUNTABILITY AND GOVERNMENTAL FINANCIAL REPORTING." Financial Accountability and Management 8, no. 3 (1992): 165–80. http://dx.doi.org/10.1111/j.1468-0408.1992.tb00211.x.

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Plummer, Elizabeth, Paul D. Hutchison, and Terry K. Patton. "GASB No. 34's Governmental Financial Reporting Model: Evidence on Its Information Relevance." Accounting Review 82, no. 1 (2007): 205–40. http://dx.doi.org/10.2308/accr.2007.82.1.205.

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This study uses a sample of 530 Texas school districts to investigate the information relevance of governmental financial statements published under Governmental Accounting Standards Board Statement No. 34 (GASB No. 34). Specifically, we examine whether the new government-wide statements provide information relevant for assessing a government's default risk, and if this information is incremental to that provided by the governmental funds statements. GASB No. 34 requires governments to publish governmental funds statements prepared on a modified accrual basis, and government-wide statements pr

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Mustapha, Maruf. "POLITICAL INFLUENCE AND GOVERNMENTAL FINANCIAL REPORTING." International Journal of Advanced Research 6, no. 2 (2018): 241–50. http://dx.doi.org/10.21474/ijar01/6434.

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Blessing, Linda, and Bernard Jump. "Governmental Accounting, Auditing and Financial Reporting." Public Budgeting & Finance 9, no. 2 (1989): 104–7. http://dx.doi.org/10.1111/1540-5850.00822.

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Bolívar, Manuel Pedro Rodríguez, Carmen Caba Pérez, and Antonio M. López Hernández. "Cultural contexts and governmental digital reporting." International Review of Administrative Sciences 72, no. 2 (2006): 269–90. http://dx.doi.org/10.1177/0020852306064614.

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The way in which public sector entities disseminate information publicly is affected by the degree of transparency adopted, and the construction and management of websites are increasingly essential elements of modern public administration. Nonetheless, differences in this process exist among governments worldwide, probably due to different contextual factors. This article examines and discusses the approach of Anglo-Saxon, South American and Continental European central governments to the use of the Web as a means of making financial disclosures. To measure the disclosure of governmental fina

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Soverchia, Michela. "How Can Technology Improve Government Financial Transparency?" International Journal of Public Administration in the Digital Age 2, no. 1 (2015): 24–38. http://dx.doi.org/10.4018/ijpada.2015010102.

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The aim of the article is to conduct a theoretical analysis concerning the role that XBRL – eXtensible Business Reporting Language – a digital and open standard more and more widespread all over the world for business disclosure, could play within governmental financial reporting. Literature about that is poor, and this research topic seems to be particularly relevant: considering the strong need for governments' information transparency strengthened by the fiscal crisis, XBRL could be a useful digital standard to push and improve governments' accountability and information transparency and co

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Patton, Terry K., and Paul D. Hutchison. "HISTORICAL DEVELOPMENT OF THE FINANCIAL REPORTING MODEL FOR STATE AND LOCAL GOVERNMENTS IN THE UNITED STATES FROM LATE 1800s TO 1999." Accounting Historians Journal 40, no. 2 (2013): 21–53. http://dx.doi.org/10.2308/0148-4184.40.2.21.

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This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditur

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Robb, A., and S. Newberry. "Globalization: governmental accounting and International Financial Reporting Standards." Socio-Economic Review 5, no. 4 (2007): 725–54. http://dx.doi.org/10.1093/ser/mwm017.

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Marshall, Dara, Mary L. Fischer, Renee Flasher, Amy Foshee Holmes, Carol M. Jessup, and Louella Moore. "Response to the GASB Invitation to Comment on Financial Reporting Model Improvements—Governmental Funds (Project No. 3-25I)." Journal of Governmental & Nonprofit Accounting 7, no. 1 (2018): 87–96. http://dx.doi.org/10.2308/ogna-52325.

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ABSTRACT The Governmental Accounting Standards Board (GASB) has been actively engaged in the process of making improvements to the financial reporting model to provide more useful information to the users of the financial reports of governmental entities. The GASB proposed three recognition approaches to replace the current financial resources reporting model for governmental funds. The three approaches vary along a time dimension. The “near-term” model is the most similar to the current model with a specified reporting period of 60–90 days. A “short-term” model extends the transaction reporti

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Henke, Trent S., and John J. Maher. "Government Reporting Timeliness and Municipal Credit Market Implications." Journal of Governmental & Nonprofit Accounting 5, no. 1 (2016): 1–24. http://dx.doi.org/10.2308/ogna-51601.

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ABSTRACT Municipal governments are often very slow in producing and disclosing financial statements, with the average time for filing compulsory statements taking over twice as long as the SEC-mandated time for publicly traded corporations. There are typically no governmental rules or explicit penalties connected with extended financial reporting. We propose this delay in reporting is likely to have negative capital market effects for the municipality and we investigate the credit market consequences of delayed reporting. Our empirical results are consistent with delayed reporting resulting in

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Deviani, Deviani. "Riset Pelaporan Keuangan Pemerintahan Selama Satu Dekade di Indonesia : Sebuah Review Literature." Wahana Riset Akuntansi 8, no. 2 (2020): 126. http://dx.doi.org/10.24036/wra.v8i2.110780.

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This paper aim to provides the overview of the state of research in the fields of governmental financial reporting in Indonesia over the period 2005-2015 and also explore avenue for future research. To achieve the aim, this paper reviews prior research on governmental financial reporting in Indonesia encompassing the research papers published in nine university journals, Accounting National Symposium (SNA), theses and dissertation from selected universities. A total of 28 studies were identified. Review based on the following three research question: 1) What topiks of interest to researchers,

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Kumaat, Anggi Kartika, Jenny Morasa, and Meily Y. B. Kalalo. "ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI SULAWESI UTARA." ACCOUNTABILITY 4, no. 2 (2015): 14. http://dx.doi.org/10.32400/ja.10521.4.2.2015.14-27.

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Financial recording and reporting are very important in a company. SKPD is works unit of the region government in the capacity of budged user/commodity user. Each and every region work unit provide information about financial recording and reporting. In this study the object taken at Department of Marine and Fishery of North Sulawesi Province. This study aims to show how financial recording and reporting appropriate with government regulation number 71 yaer 2010 cornerning governmental accounting standard ang internal affairs minister regulation number 57 year 2007 concerning regional financia

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Jegorow, Dorota. "Financial reporting in non-governmental organizations - legislation versus business practice." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 18, no. 1 (2017): 0. http://dx.doi.org/10.5604/01.3001.0010.2890.

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The analysis presented in the pages of this paper is focused on identifying new dimension of quality of financial reporting entities NGOs. The research process is based on the literature studies, analysis of existing legal acts and opinions of specialists practitioners - representatives of the third sector. Contrary to the expectations and assumptions of the architects of new solutions entered in the amended in 2015. Accounting Act in practice translate into significant decrease in the reporting obligations of NGOs. The scope of financial reporting, although formally been reduced, in practice,

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Cohen, Sandra, and Sotirios Karatzimas. "Accounting information quality and decision-usefulness of governmental financial reporting." Meditari Accountancy Research 25, no. 1 (2017): 95–113. http://dx.doi.org/10.1108/medar-10-2015-0070.

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Purpose This paper aims to provide an assessment of the decision-usefulness and quality of governmental financial reports in Greece under the recently adopted modified-cash basis. The evaluation is performed within the wider debate regarding the actual benefits of a transition toward an accounting paradigm that lies closer to accrual accounting as the Greek modified-cash basis borrows several accrual characteristics. Design/methodology/approach The transition to modified accruals is analyzed through the prism of the new institutional theory. The approach adopted builds on the characteristics o

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Caruana, Josette. "Shades of governmental financial reporting with a national accounting twist." Accounting Forum 40, no. 3 (2016): 153–65. http://dx.doi.org/10.1016/j.accfor.2016.06.002.

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Pridgen, Annette K., and W. Mark Wilder. "Relevance of GASB No. 34 to Financial Reporting by Municipal Governments." Accounting Horizons 27, no. 2 (2012): 175–204. http://dx.doi.org/10.2308/acch-50377.

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SYNOPSIS The Governmental Accounting Standards Board issued Statement No. 34, creating a new accrual-based financial reporting model. This study examines whether information from this model is associated with the default risk (a proxy for fiscal distress) of municipal governments and whether this information is incremental to that provided by the fund-based, modified-accrual reporting model. Ordered logistic regressions are used to analyze financial data from 2005 for a sample of 409 municipalities that participated in the Government Finance Officers Association award program. This study exten

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Garcia-Lacalle, Javier, and Lourdes Torres. "Financial Reporting Quality and Online Disclosure Practices in Spanish Governmental Agencies." Sustainability 13, no. 5 (2021): 2437. http://dx.doi.org/10.3390/su13052437.

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Good governance in the public sector implies high accountability levels. Accountability is a multidimensional concept that includes the quantity and reliability of disclosures as well as rendering accounts to the citizenry. Nowadays, good governance, accountability, and financial performance are key for the long-term sustainability of autonomous public sector organizations. The objective of this paper is to study how key governance features relate to the quantity and quality of the information disclosed. In particular, how the governing body, financial performance and organizational features r

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Bloom, Robert. "Reporting for State and Local Government Pension Plans." Compensation & Benefits Review 44, no. 3 (2012): 165–69. http://dx.doi.org/10.1177/0886368712455607.

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Financial reporting for state and local government pension plans needs to be improved. Although these governmental agencies in recent years have required greater contributions by employees toward their pensions along with increasing the retirement age and service years, reducing cost-of-living benefits, and reducing overtime allowances, investment losses and declining tax revenues stemming from the recession have aggravated the underfunding of their pension plans. Financial reporting of these plans could be enhanced by reflecting more realistic measures of the underlying obligation and the exp

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Lally, Martin T., and G. Stevenson Smith. "Capital charging and asset revaluations: New choices in governmental financial reporting?" International Journal of Accounting 32, no. 1 (1997): 45–62. http://dx.doi.org/10.1016/s0020-7063(97)90004-2.

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Aversano, Natalia, and Johan Christiaens. "Governmental Financial Reporting of Heritage Assets From a User Needs Perspective." Financial Accountability & Management 30, no. 2 (2014): 150–74. http://dx.doi.org/10.1111/faam.12032.

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Dagane, Mohamed, and Allan Kihara. "FINANCIAL CONTROL PRACTICES AND FINANCIAL SUSTAINABILITY OF NON GOVERNMENTAL ORGANIZATION IN GARISSA COUNTY, KENYA." International Journal of Finance 6, no. 3 (2021): 1–20. http://dx.doi.org/10.47941/ijf.685.

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Purpose: The current study sought to establish how financial control practices influences financial sustainability of Non-Governmental Organization in Garissa County, Kenya. The study specifically sought to establish how financial reporting, financial monitoring, financial audits and financial risk assessment influences financial sustainability of NGOs. Methodology: The study was anchored on the following theories: Agency Theory, Liquidity Trade-Off Theory, Cash Management Theory And The Rent Theory of Profitability. The study employed a descriptive survey research design and targeted 50

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Martins, Fabiana Vale de Sousa Prudente, and Diana Vaz de Lima. "Directives for public entities’ popular financial reporting." Revista Contemporânea de Contabilidade 18, no. 47 (2021): 91–108. http://dx.doi.org/10.5007/2175-8069.2021.e76071.

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This study analyzes different types of Popular Financial Reports (PFR) identifying the main characteristics responsible for achieving effective transparency and improving participative democracy. A model is suggested gathering core information and formatting techniques from national and international governmental experience on publishing reports designed to be intelligible to citizens. The crosschecking of criteria fixed by seven international awards/certificates provides the directives sustaining the proposed model, which also considered the four initiatives adopted in Brazil. When applying t

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Vela-Bargues, Jose Manuel, Rosa María Dasí-González, and Amparo Gimeno-Ruíz. "The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants As Internal Users Of Budgeting And Financial Accounting Information." Lex localis - Journal of Local Self-Government 16, no. 3 (2018): 453–76. http://dx.doi.org/10.4335/16.3.453-476(2018).

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Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports corresponding to 2016 fiscal year have been published, the main purpose of this paper is to empirically evaluate, the perceptions and opinions that local governmental accountants have about the recent reform. Our analysis has found a clear gap between the aims of the reform and the opinion of local governmental accountants, who consider the system too complex and clearly biased towards

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Caba Pérez, Carmen, and Antonio Manuel López-Hernández. "Governmental financial transparency in MERCOSUR member countries." International Review of Administrative Sciences 75, no. 1 (2009): 169–81. http://dx.doi.org/10.1177/0020852308099511.

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In the last century, the MERCOSUR member countries have carried out reforms aimed at achieving better public financial information for governmental decision-taking. Important changes are currently taking place on the international public accounting scene, and the International Federation of Accountants (IFAC) has published International Public Sector Accounting Standards (IPSAS), by which it seeks to ensure that governmental financial reports include financial information of sufficient quality to support decision-making by different users, and at the same time to improve the comparability of t

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Anessi-Pessina, Eugenio, Carmela Barbera, Cecilia Langella, et al. "Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges." Journal of Public Budgeting, Accounting & Financial Management 32, no. 5 (2020): 957–65. http://dx.doi.org/10.1108/jpbafm-07-2020-0115.

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PurposeThe paper aims to offer a viewpoint on how governmental budgeting needs to be reconsidered after the COVID-19 outbreak.Design/methodology/approachBuilding on extant research, and drawing on the Italian context, the paper provides reflections on four interrelated aspects: (1) how budgeting and reporting processes and formats are being modified; (2) how budgeting may enhance governments' financial resilience; (3) how citizens are involved in the budgeting cycles and (4) how emergency responses may produce opportunities for corruption.FindingsTo tackle COVID-19 related challenges, budgetin

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Christiaens, Johan, Christophe Vanhee, Francesca Manes-Rossi, Natalia Aversano, and Philippe van Cauwenberge. "The effect of IPSAS on reforming governmental financial reporting: an international comparison." International Review of Administrative Sciences 81, no. 1 (2014): 158–77. http://dx.doi.org/10.1177/0020852314546580.

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Kinnersley, Randall L. "THE DEVELOPMENT OF THE TOTALS COLUMN ON THE COMBINED BALANCE SHEET FOR STATE AND LOCAL GOVERNMENTS IN THE UNITED STATES DURING THE 20th CENTURY." Accounting Historians Journal 43, no. 1 (2016): 33–57. http://dx.doi.org/10.2308/0148-4184.43.1.33.

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This study examines the historical development during the 20th century of the totals column reported on the financial statement that reported assets, liabilities, and equity for all funds of state and local governments (SLGs) within the United States. This research documents the evolution of accounting standards that addressed the totals column. SLG accounting professionals and standards-setters debated whether it was appropriate for SLGs to report a combined totals column throughout the century. The totals column was optional or forbidden in some reporting standards. Other SLG standards permi

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Gesso, Carla Del. "Gender Budgeting Implementation in Italian Regional Governments: Institutional Behavior for Gender Equality and Women’s Empowerment." International Business Research 12, no. 12 (2019): 110. http://dx.doi.org/10.5539/ibr.v12n12p110.

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Gender budgeting has great potential to promote the United Nations 2030 Agenda concerning gender equality and women&rsquo;s empowerment. This article shares some reflections on the need to implement and institutionalize gender budgeting at the regional level, both by embedding gender issues into the overall regional government budgetary process and by promoting gender equality disclosures. An empirical insight into the institutional behavior of Italian regional governments is provided. The study seeks to understand how the gender perspective is integrated into the governmental strategy tha

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Aversano, Natalia, Johan Christiaens, Paolo Tartaglia Polcini, and Giuseppe Sannino. "Accounting for heritage assets." International Journal of Public Sector Management 33, no. 2/3 (2019): 307–22. http://dx.doi.org/10.1108/ijpsm-12-2018-0275.

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Purpose Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters submitted by governmental organizations regarding the consultation paper (CP) on HA in order to understand what is the position of the governmental organizations in relation to critical issues of the accounting and financial reporting of HA. Design/methodology/approach From a methodological point of view, a content analysis was performed. First, the responses were classified accor

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Shim, Jae-Young. "The Role and Requirements of Information for Accountability Purpose in Governmental Financial Reporting." Korean Governmental Accounting Review 14, no. 2 (2016): 81–104. http://dx.doi.org/10.15710/kgar.2016.14.2.81.

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Soverchia, Michela. "Analyzing Governmental Accounting and Financial Reporting: Italy, European Union, and the United States." International Journal of Public Administration 33, no. 11 (2010): 529–33. http://dx.doi.org/10.1080/01900692.2010.507113.

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Barghouthi, Orobah Ali. "Financial Reporting and Corporate Governance in Developing Countries: A literature Review." International Journal of Shari'ah and Corporate Governance Research 1, no. 1 (2018): 26–31. http://dx.doi.org/10.46281/ijscgr.v1i1.58.

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Transparency is one of those terms that have many facets. It is used in different ways. It can refer to the openness of governmental functions. It can also refer to a country’s economy. Or it can refer to various aspects of corporate governance and financial reporting. The Organisation for Economic Co-operation and Development (OECD, 1998) lists transparency as one element of good corporate governance. Kulzick (2004) and others (Blanchet, 2002; Prickett, 2002) view transparency from a user perspective. According to their view, transparency includes the following eight concepts: accuracy, consi

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Stalebrink, Odd J., and Jonathan L. Gifford. "Transportation Asset Management: The Value of Enterprise-Based Financial Reporting." Transportation Research Record: Journal of the Transportation Research Board 1729, no. 1 (2000): 51–56. http://dx.doi.org/10.3141/1729-07.

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The adoption of enterprise-based financial reporting practices in the public transportation infrastructure has the potential to facilitate the use of profitability analysis and, thus, the management of public transportation infrastructure assets. However, a major challenge for successful implementation is the ability to generate in a public setting what the Governmental Accounting Standards Board refers to as “satisfactory” system input values. Because market prices are not generated in these environments, they must be simulated. Two promising approaches for generating such measurements are re

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Keating, Elizabeth K., and Eric S. Berman. "Unfunded Public Employee Health Care Benefits and GASB No. 45." Accounting Horizons 21, no. 3 (2007): 245–63. http://dx.doi.org/10.2308/acch.2007.21.3.245.

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The Government Accounting Standards Board (GASB) recently released Statement No. 45, Accounting and Financial Reporting by Employers for Post-Employment Benefits Other Than Pensions and its companion Statement No. 43 for pooled stand-alone health care plans, which will profoundly affect American governmental finance. The goal of this article is to encourage governments to consider carefully a full range of options in funding and restructuring other post-employment benefits (OPEB). This article will review Statement No. 45's potential impact on governments and review existing disclosures in fin

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Tiron-Tudor, Adriana, Cristina Silvia Nistor, and Cristina Alexandrina Stefanescu. "“United in diversity” public sector financial, statistical and budgetary reporting in the European Union." International Journal of Public Sector Management 33, no. 2/3 (2019): 265–83. http://dx.doi.org/10.1108/ijpsm-12-2018-0272.

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Purpose The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level. Design/methodology/approach The paper carried out an exploratory data analysis of the harmonisation of statistical, budgetary and financial reporting at the EU level. A mapping visualisation offers a comprehensive overview of the current state of connections between these reporting systems. Findings The results reveal th

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Pike, John. "The future of sustainable real estate investments in a post-COVID-19 world." Journal of European Real Estate Research 13, no. 3 (2020): 455–60. http://dx.doi.org/10.1108/jerer-07-2020-0042.

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Purpose The purpose of this paper is to suggest that property investors should engage with governments to influence outcomes. Global collaboration is required from the real estate investment community, working closely with governments and legislators, to provide a clear road map to zero carbon emissions. Covid-19 has shown how quickly governments around the world can react with draconian responses, including widespread lockdowns, when faced with an existential threat. What bigger existential threat is there than climate change? Design/methodology/approach Personal viewpoint from general resear

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Previts, Gary John, and Richard E. Brown. "THE DEVELOPMENT OF GOVERNMENT ACCOUNTING: A CONTENT ANALYSIS OF THE JOURNAL OF ACCOUNTANCY, 1905 TO 1989." Accounting Historians Journal 20, no. 2 (1993): 119–38. http://dx.doi.org/10.2308/0148-4184.20.2.119.

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This content analysis of Journal of Accountancy items relating to governmental accounting spans a period of nine decades which included two world wars, a severe economic depression, and conflicts in Korea and Vietnam, These decades marked the departure from simpler local government accounting concerns alone to national governmental issues and the call for consistent accountability among the myriad federal agencies and programs. Considering the growth of the public sector, its importance to all other spheres of American life, the complexity of governmental financial administration, and the even

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Voorhees, William R., and Robert S. Kravchuk. "The New Governmental Financial Reporting Model under GASB Statement No. 34: An Emphasis on Accountability." Public Budgeting & Finance 21, no. 3 (2001): 1–30. http://dx.doi.org/10.1111/0275-1100.00040.

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Chertkova, A. V. "Studying the global use of international public sector accounting standards." Finance and Credit 26, no. 11 (2020): 2524–41. http://dx.doi.org/10.24891/fc.26.11.2524.

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Subject. The article analyzes the international application of the International Public Sector Accounting Standards (IPSAS) so as to evaluate and use successful practices of implementing and applying them, and avoid typical errors in settling and harmonizing the Russian accounting practice in accordance with the IPSAS. Objectives. I formulate what mainly distinguishes the international use of the IPSAS. Methods. The study is based on the comparative analysis method. Results. As a result of the study, I discovered some difficulties in implementing and adopting the IPSAS. In theory, the difficul

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Wandera, Tom Victor, and Dr Paul Sang. "Financial Management Practices and Sustainability of Non Governmental Organisations Projects in Juba, South Sudan." International Journal of Finance 2, no. 4 (2017): 38. http://dx.doi.org/10.47941/ijf.113.

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Purpose: The purpose of this study was to investigate the effect of financial management challenges on financial sustainability of Non-Governmental Organizations in south Sudan.Methodology: The study used descriptive research design. The target population of the study was all the 112 NGO in South Sudan at July 31st 2015. A census of all the 112 key financial manager personnel was taken since the population is small. Primary data was collected through the administration of the questionnaires. This study generated both qualitative and quantitative data. Data was analyzed mainly by use of descrip

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AbuGhazaleh, Naser M., Amer Qasim, and Clare Roberts. "The Determinants Of Web-Based Investor Relations Activities By Companies Operating In Emerging Economies: The Case Of Jordan." Journal of Applied Business Research (JABR) 28, no. 2 (2012): 209. http://dx.doi.org/10.19030/jabr.v28i2.6842.

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Using a multi-theoretical approach, this study seeks to examine the determinants of corporate web-based investor relations (IR) activities for companies listed on Amman Stock Exchange. Jordan provides an interesting context to pursue the objectives of this study because it provides insights into how listed companies are voluntarily responding to recent government and financial market regulators initiatives to encourage the use of the internet and to keep financial market participants informed about corporate activities. A survey analysis is conducted to examine online reporting practices of Jo

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Kozlowski, Stephen, Hussein Issa, and Deniz Appelbaum. "Making Government Data Valuable for Constituents: The Case for the Advanced Data Analytics Capabilities of the ENHANCE Framework." Journal of Emerging Technologies in Accounting 15, no. 1 (2018): 155–67. http://dx.doi.org/10.2308/jeta-52096.

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ABSTRACT Constituent demands for improved transparency in governmental reporting have increased since the 2008 financial crisis in the U.S. that impacted the financial well-being of many individuals and entities, including state and local municipalities. Since then, several governmental entities have provided an open data environment. However, these early initiatives do not incorporate robust analytic capabilities that are able to satisfy numerous and varied constituent inquiries. This research proposes development of the ENHanced ANalytic Constituent Environment (ENHANCE) framework in respons

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Babatunde, Shakirat. "Governmental Financial Reporting Reforms and Relationship Marketing: An Analysis of International Public Sector Accounting Standards Implementation." Journal of Promotion Management 25, no. 5 (2019): 700–721. http://dx.doi.org/10.1080/10496491.2019.1585600.

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Benito, Bernardino, Isabel Brusca, and Vicente Montesinos. "The harmonization of government financial information systems: the role of the IPSASs." International Review of Administrative Sciences 73, no. 2 (2007): 293–317. http://dx.doi.org/10.1177/0020852307078424.

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The publication of International Public Sector Accounting Standards (IPSASs) in the field of governmental financial reporting has raised the necessity for a wide-ranging discussion about the harmonization of public sector accounting systems. The article has a double aim: to show the adoption or not of IPSASs in local and central government and to analyse the level of convergence between the different countries studied. In order to achieve these objectives, we carried out an empirical study, whose results allow us to show that while some accounting systems are very close to the IPSASs model, ot

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Feng, Nancy Chun, and Daniel G. Neely. "Going Concern Disclosure for Local Governments." Journal of Public and Nonprofit Affairs 3, no. 2 (2017): 176. http://dx.doi.org/10.20899/jpna.3.2.176-196.

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Going concern opinions (GCOs) indicate that auditors have significant doubt about an entity’s ability to continue operation one year after the financial statement date. This study addresses the following research questions: What are the factors that motivate auditors to issue GCOs to governmental entities? Does a governmental entity disclose going concern uncertainty in the footnotes or the MD&A section of annual financial reports (AFRs) either the year before or the year when the entity receives a GCO? To what extent does the entity disclose the GCO factors used by auditors? We find that

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Moussalli, Stephanie D. "STATE AND LOCAL GOVERNMENT ACCOUNTING IN 19th CENTURY AMERICA: A REVIEW OF THE LITERATURE." Accounting Historians Journal 35, no. 1 (2008): 167–95. http://dx.doi.org/10.2308/0148-4184.35.1.167.

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Although 19th century America offers a natural experiment in government accounting practices and voluminous original records still exist, a review of the literature on the period's state and local government accounting finds few secondary articles and almost no contemporary literature before 1875. After that, reformers, decrying the municipal accounting practices of their time, wrote profusely so that some secondary studies of that literature exist. The governmental financial records of the 1800s varied in quality from excellent to scandalous and would, if properly sampled and described, not o

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Carpenter, Vivian L., Rita Hartung Cheng, and Ehsan H. Feroz. "Toward an empirical institutional governance theory: Analyses of the decisions by the 50 US state governments to adopt generally accepted accounting principles." Corporate Ownership and Control 4, no. 4 (2007): 42–59. http://dx.doi.org/10.22495/cocv4i4p3.

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In this paper, we develop and empirically test an institutional governance theory for explaining the decisions by the population of 50 US state governments to adopt Generally Accepted Accounting Principles (GAAP) for external financial reporting. Governmental accounting studies have generally explained the governance choice of an accounting method in terms of the economic consequences of these choices for managerial welfare and other microeconomic determinants of those decisions. While the explanatory power of these models are generally good, there is often a large unexplained variance which i

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Rowbottom, N., and M. A. S. Schroeder. "The rise and fall of the UK operating and financial review." Accounting, Auditing & Accountability Journal 27, no. 4 (2014): 655–85. http://dx.doi.org/10.1108/aaaj-09-2012-1107.

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Purpose – The purpose of this paper is to analyse the controversial repeal of legislation requiring UK companies to disclose an Operating and Financial Review (OFR). After a lengthy period of consultation and the preparation of a reporting standard, legislation was passed in March 2005 requiring UK listed companies to disclose a separate statement of management commentary, an OFR. In November 2005 the Chancellor unexpectedly and controversially announced the repeal of the OFR during a speech to the largest business lobbying group in the UK. Design/methodology/approach – The analysis draws upon

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Malik, Muhammad Sadiq. "Effective Internal Controls for Asian Countries." Asia Proceedings of Social Sciences 2, no. 2 (2018): 132–36. http://dx.doi.org/10.31580/apss.v2i2.414.

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The purpose of this article is to formulate an internal controls framework for instituting effective internal controls for the Asian countries private sector companies and public sector organizations. This research formulates recommendations for company management and governmental organizations of Asian countries regarding effective internal controls. Latest trends formulated from modern industryâ€™s best practices, private sector companies and public sector organizations including U.S. DOD can be utilized by the Asian countries as a useful document to design a suitable internal controls for t

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Bostan, Ionel. "Juridical Tools of Governmental Nature Used to Mitigate Various Difficulties of the Financial and Budgetary System." Annals of the Alexandru Ioan Cuza University - Economics 61, no. 2 (2014): 133–48. http://dx.doi.org/10.2478/aicue-2014-0010.

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Abstract The lack of supervision and thorough regulation of the financial system, by virtue of the exercise of the principle of laissez-faire, is likely to lead to imbalances with destructive consequences on the standard of living and savings of the population. The global crisis which started in 2007 is the most illustrative example in this regard. This has highlighted the inability of the regulatory and supervisory institutions to adapt to the realities of the market. As a result, nowadays authorities are still concerned with restoring the balance between the freedom of the markets, firms and

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