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Accounting and accountability: recent developments in government financial information systems
Public Administration and Development, 2004AbstractIn developed countries, governmental accounting is considered as an integral part and a successful aspect of public sector reforms. In developing countries, besides being a tool for government financial management modernisation, accounting is regarded as a weapon against fraud and waste in government.
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Financial accountability: a missing link in university financial reporting systems
Managerial Auditing Journal, 1998There has been a public outcry in recent years for better accountability of resources consumed for higher education. Legislators in various states have responded with performance criteria and mandates for accountability. It is hoped that through such measures, universities will become better custodians of public funds leading to better and more ...
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The Management Accounting System of Financial Company
Korea Business Review, 2016본 연구는 금융기관인 A사를 대상으로 관리회계시스템을 구축한 배경 및 과정을 살펴보고 금융기관에 관리회계시스템을 성공적으로 정착하기 위한 방안을 제시하였다. 최근의 자본시장통합법 및 한․미 자유무역협정(Free Trade Agreement: FTA)의 체결은 자본시장의 경쟁을 심화시켰으며, 금융업계도 선진화된 경영관리의 필요성을 요구하고 있다. 이에 최근의 많은 금융기관들이 경영환경에 맞는 관리회계시스템을 변경 또는 구축하고 있는 실정이다. A사의 경영자가 관리회계시스템을 구축하면서 결정했던 주요한 의사결정사항은 다차원손익분석, 책임회계단위별 수익성분석, 업무원가의 산출, 자금원가의 산출, 일별/월별 손익의 산출, 데이터의
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Financial accounts reconciliation system using enhanced mapping algorithm
International Journal of Business Intelligence and Data Mining, 2022Olumide S. Adewale +3 more
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The Financial Accountability of Australia's Medicare System: A Generational Accounting Analysis
Financial Accountability & Management, 2001The financial sustainability of publicly funded health care systems is sensitive to the demographics of ageing populations, which have a significant bearing on their financial management, accountability and reporting of their financial performance. This paper examines historical and current trends in demographic structure of Australia's population that
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The Financial Accounting System Viewed as a Control System
Mid-American Journal of Business, 1988This paper views the outputs of the accounting information system as elements of a control system. These outputs may be of a financial accounting nature as well as a managerial accounting nature. Rewards for management are often based on measures typically found in the annual reports.
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Financial Accounting System Based on Knowledge Economy
2012The existing financial accounting system is providing service to the era of industrial economy. Along with the human society to the age of knowledge economy, for the existing accounting system put forward new challenge, How to adapt to the knowledge economy society unique economic environment, construction of the new financial accounting system will ...
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FINANCIAL ACCOUNTING WITHIN A SYSTEM OF NATIONAL ACCOUNTS
Review of Income and Wealth, 1959Petter Jakob Bjerve, Mikael Selsjord
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Accounting Systems and Financial Software
2012Larry E. Daniel, Lars E. Daniel
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