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The evolution of budgetary, accounting and financial reporting systems
2013In this chapter, we examine the most recent evolution of budgetary, accounting, and financial reporting systems in International Institutions (IIs) and International Non-Governmental Organizations (INGOs). Stemming from private companies’ initiatives, some INGOs have adopted, from the beginning, quite modern and business oriented accounting systems ...
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Budgetary accounting and reporting practices in Bahraini governmental units: An empirical study
International Business Review, 2009Abstract Each government engages in a full budget cycle involving the preparation of own budgets and supportive documents. In Bahrain, important administrative changes and major reforms have been implemented aimed at improving the overall efficiency, effectiveness, transparency, performance, accountability and sound budget management.
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What Do Government Budgets Tell Us? Organization and Reporting of Singapore's Budgetary Accounts
SSRN Electronic Journal, 2015This paper examines the organization and reporting structure of Singapore’s public budgetary accounts and implications for public financial management. The budget’s current reporting scope and structure does not provide an adequate representation of the government’s fiscal position.
Chang Yee Kwan +2 more
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The Influence of the Traditional Reporting Model on Fijian Budgetary Addresses
国際開発研究フォーラム, 2015This study analyses the Bainimarama Regime's use of the Indigenous Traditional Reporting model in the government's budget address from 2010 to 2013. It considers how alternative reporting models were interpreted by the Fijian government as a means of displaying various forms of accountability The results of the etic analysis of indigenous budget speech
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Journal of Management Accounting Research
ABSTRACT Many organizations are moving toward a more open, transparent working environment. However, a concurrent trend toward remote work in organizations could moderate the effect of this move toward organizational openness by reducing organizational identification.
Jeremy B. Lill +2 more
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ABSTRACT Many organizations are moving toward a more open, transparent working environment. However, a concurrent trend toward remote work in organizations could moderate the effect of this move toward organizational openness by reducing organizational identification.
Jeremy B. Lill +2 more
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SSRN Electronic Journal, 2012
In this paper, we investigate the impact of workforce change announcements affecting their own department and the department of a peer manager on managers’ budgetary reporting choices. We apply reciprocity theory to explain managers’ budgetary reporting response to announcements about his/her own department.
James N. Cannon, Todd A. Thornock
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In this paper, we investigate the impact of workforce change announcements affecting their own department and the department of a peer manager on managers’ budgetary reporting choices. We apply reciprocity theory to explain managers’ budgetary reporting response to announcements about his/her own department.
James N. Cannon, Todd A. Thornock
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Government Information Quarterly, 2014
Abstract The adoption of open government initiatives is not in vacuum. They are usually adopted in complex settings influenced by not only IT factors but also other factors from different structures, such as contextual, organizational, collaboration, knowledge, and trust.
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Abstract The adoption of open government initiatives is not in vacuum. They are usually adopted in complex settings influenced by not only IT factors but also other factors from different structures, such as contextual, organizational, collaboration, knowledge, and trust.
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New federal reporting standards for budgetary institutions as a logical development of the reform
Buhuchet v zdravoohranenii (Accounting in Healthcare)This article analyzes the content and practical implications of the introduction of two new federal public finance accounting standards, effective January 1, 2027 — the FSSS “Accounting (Financial) Reporting of State (Municipal) Budgetary and Autonomous Institutions” and the FSSS “Budget Reporting”.
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The work of the Donetsk Botanical Garden is aimed at solving urgent problems in the field of plant introduction and selection, research on biodiversity in the steppe zone and the development of scientific foundations for its conservation, industrial botany, biological invasions in terrestrial and aquatic ecosystems.
Prykhodko, S.A., Kozub-Ptitsa, V.V.
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Prykhodko, S.A., Kozub-Ptitsa, V.V.
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