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2016
Accounting is the most basic tool for recording operations occurred between an entity and other operators, which provides the information useful for decision making and accountability. The accounting system in a public entity represents the basis to correctly manage financial resources and to evaluate the government performance and the achievement of ...
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Accounting is the most basic tool for recording operations occurred between an entity and other operators, which provides the information useful for decision making and accountability. The accounting system in a public entity represents the basis to correctly manage financial resources and to evaluate the government performance and the achievement of ...
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Public Sector Accounting and Auditing in Switzerland
2015In the following chapter, the state and government architecture in Switzerland and its political system is discussed, as this is the basis for the understanding of public financial management in Switzerland. Both, the federal organizational structure of Switzerland and its leading political principle, direct democracy, significantly influence public ...
Fuchs, Sandro +3 more
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Public Sector Accounting, Auditing and Control in Croatia
2019Monografi ja sadrži sustavni pregled osnova računovodstva, revizije i kontrole u javnom sektoru odabranih država: Republike Hrvatske, Bosne i Hercegovine zastupljenu s dva entiteta (Federacija Bosne i Hercegovine i Republika Srpska), Republike Slovenije i Republike Srbije.
Vašiček, Vesna, Vašiček, Davor
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2011
Preface. Acknowledgement. 1. The nature of public sector accounting. PART 1. MANAGEMENT ACCOUNTING. 2. Management accounting and control. 3. Budget preparation. 4. Programme budgeting. 5. Zero-base budgeting. 6. Investment appraisal. PART 2. FINANCIAL ACCOUNTING. 7. Financial accounting theory. 8. Financial accounting techniques. 9. Capital accounting.
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Preface. Acknowledgement. 1. The nature of public sector accounting. PART 1. MANAGEMENT ACCOUNTING. 2. Management accounting and control. 3. Budget preparation. 4. Programme budgeting. 5. Zero-base budgeting. 6. Investment appraisal. PART 2. FINANCIAL ACCOUNTING. 7. Financial accounting theory. 8. Financial accounting techniques. 9. Capital accounting.
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Sustainability accounting and accountability in the public sector
2014Research and learning about sustainability accounting is very often focused on for-profi t, business organizations. This makes sense when we consider the historic role of corporations in generating wealth and their sometimes contentious impacts on environment and society.
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Sector policing and public accountability
Policing and Society, 1995[Traditional British policing is relatively low on numbers, low on power and high on accountability;…..it is undertaken with public consent which does not mean acquiescence but a broad tolerance indicating a satisfaction with the helping and enforcement roles of policing.” (Joint Consultative Committee 1990:4) Perhaps it is time to return to basics and
Bill Dixon, Betsy Stanko
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2015
This book has been written to provide readers with a discussion of different aspects of financial and management accounting in the public sector. The book provides relevant information and guidance needed for accountability and decision making in this context, and explains how financial management tools are implemented and used in the public sector. By
Budding, Tjerk +2 more
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This book has been written to provide readers with a discussion of different aspects of financial and management accounting in the public sector. The book provides relevant information and guidance needed for accountability and decision making in this context, and explains how financial management tools are implemented and used in the public sector. By
Budding, Tjerk +2 more
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International Journal of Research and Innovation in Social Science
The paper examined the impact of International Public Sector Accounting Standards (IPSAS) on enhancement of accountability in the Nigeria public sector. A sample of 164 respondents was selected from the Account Departments of all government ministries in the Nigerian public service.
Kelechi Enyinnaya +1 more
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The paper examined the impact of International Public Sector Accounting Standards (IPSAS) on enhancement of accountability in the Nigeria public sector. A sample of 164 respondents was selected from the Account Departments of all government ministries in the Nigerian public service.
Kelechi Enyinnaya +1 more
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Accounting standards and the public sector
Public Money & Management, 1990During the 1980s governments have appeared to accept the need for commonly agreed standards of financial reporting which reflect best practice. One result has been that the previously accepted consensus on financial reporting in the public sector has been shattered. There are still, however, some important questions to be resolved.
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2000
Accounting has changed a great deal over the last 50 years and the progress that has been realised makes it possible today to approach new fields of accounting responsibility with new ideas. There were three areas of accounting that were largely foreign to each other — private sector accounting, public sector accounting and national income accounting.
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Accounting has changed a great deal over the last 50 years and the progress that has been realised makes it possible today to approach new fields of accounting responsibility with new ideas. There were three areas of accounting that were largely foreign to each other — private sector accounting, public sector accounting and national income accounting.
openaire +1 more source