Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Comparative Analysis of Governmental Accounting Diversity in the European Union
2013
Abstract Comparability of governmental financial reporting in the EU presents important problems, as long as the preparation of budget information is not harmonized and National Accounts works as the only reference to verify compliance with stability objectives. Understanding the differences between the magnitudes indicative of budgetary discipline and the diversity of accounting policies is of paramount importance, especially for the Eurozone. This paper quantifies and analyzes the differences between financial and budgetary reporting policies of EU members, identifies the main factors that determine their diversity and analyzes the results in light of the different traditions of public ad…
Vernacular budgeting and accounting routines – a longitudinal constructive case study
2022
PurposeThis case study aims to report a longitudinal analysis of the development and use of local “vernacular” accounting practice and a digital rolling-forecast system known as TeamBudget in a public sector organization.Design/methodology/approachThe study employs the constructive research approach which utilizes participative observation in the development of TeamBudget over the 15 years since 2004. The empirical data utilized includes eight interviews and documentary data for the system created.FindingsThe study demonstrates how the actions of employees responsible for developing a locally relevant financial planning system, TeamBudget, facilitated the emergence of new accounting routine…
Implementing Performance Reporting in Local Government: A Cross-Countries Comparison
2016
ABSTRACTProviding information on economy, efficiency, and effectiveness is one of the most important innovations in local government management, with performance reporting emerging as a new component for accountability and decision-making. This article compares 17 countries to ascertain whether there is convergence between them, studying key issues in the implementation of performance reporting by local governments. It also identifies some lessons that can be of use to countries that want to implement or improve performance reporting systems. Findings show that there is no convergence in practice or results, and that institutional factors influence the implementation of performance reportin…
Industry specialization and audit fees: a meta-analytic approach
2015
Purpose The purpose of this paper is to provide a comprehensive review of the literature that links auditor’s industry specialization (AIS) and audit fees (AFs) in order to clarify the puzzle of published results and provide overall conclusions that would help in future research. Design/methodology/approach To achieve this goal, the authors applied meta-analysis techniques in order to summarize, quantify and evaluate the published data related to the association between AIS and AF. Findings The meta-results are more robust when the proxy for AIS is the audit firm’s market share above 20 percent or the audit firm is jointly the national and city leader. For US-based studies, results are hom…
Do public sector mergers (re)shape reputation?
2014
Purpose – The public sector worldwide is under pressure to downsize, which has led to mergers of public sector organisations. This paper seeks to bridge the unstudied gap of what happens to organisational reputation after a merger. The paper discusses change and reputation in the public sector, and reports findings of a longitudinal study on stakeholder assessments of four public sector organisations undergoing mergers recently. Design/methodology/approach – Following a theory-driven content analysis, this longitudinal study compares stakeholder assessments of four public sector organisations' reputations a year before an organisational merger with assessments of the two resulting organisa…
Public Financial Management Reforms: The Role of Ipsas in Latin-America
2016
Summary During the last 30 years, many public administration reforms promoted by New Public Management have been undertaken. These reforms have spread to Latin-American countries and include changes in governmental accounting systems, where the implementation of International Public Sector Accounting Standards (IPSASs) has been a stimulus for modernization. This article aims to clarify the situation of IPSASs implementation in the Latin-American context as well as the stimuli for and effects of their implementation. The analysis shows that there is an emerging international trend to adopt IPSASs in Latin-American countries although at the same time, there are evident obstacles to achieving …
Comparative Analysis Between Portugal and Spain
2021
This chapter comparatively analyzes Portugal and Spain in relation to the implementation of the IPSAS-based accounting system as two European continental countries embedded in the Napoleonic administrative tradition and considered “latecomers” in the NPM reforms. It adds knowledge about the differences in the harmonization process and in the operationalization of the new accounting system in these particular contexts. Main findings show that IPSAS and the IFRS-based business accounting system have been important references for the new public sector accounting system in both countries. On the other hand, although Spain is more experienced in operationalizing the new IPSAS-based accounting sy…
Sostenibilidad contable en el sector ppblico colombiano: comentarios a partir del annlisis de cartera del fondo TIC del Ministerio TIC (Accounting Su…
2015
Spanish Abstract: El presente articulo se inscribe en la disciplina contable y aborda especificamente el ambito de la Contabilidad del sector publico. Trata el proceso de sostenibilidad contable y su importancia para el adecuado control y gestion de los recursos de las entidades estatales, desde una perspectiva practica en un caso de estudio. Asi, en primer lugar esboza un recuento historico de la sostenibilidad contable desde que se establecio el saneamiento como medida de organizacion publica. Enseguida el documento se centra en la sostenibilidad contable abordando el caso de estudio sobre las cuentas deudoras en acuerdos de reestructuracion del Fondo TIC (Ministerio TIC) y finalmente se …
Institutional Logics and Responses to Performance Measurement Systems
2012
: This comparative study analyzes institutional logics and categorizes organizational responses to performance measurement systems (PMSs) in two Finnish cities. We refine the typology of organizational responses and suggest how the choice of response depends on the institutionalized logic in the public sector accounting context (cf. Oliver, 1991). Further, we discuss and refine the types of successful co-operation under competing institutional logics (cf. Reay and Hinings, 2009). Our study also sheds light on practice variation in public sector accounting such as how and why PMS use materializes in different forms in units with different institutional logics.
Randomized Controlled Trials and real life studies. Approaches and methodologies: a clinical point of view.
2014
Randomized Controlled Trials (RCTs) are the "gold standard" for evaluating treatment outcomes providing information on treatments "efficacy". They are designed to test a therapeutic hypothesis under optimal setting in the absence of confounding factors. For this reason they have high internal validity. The strict and controlled conditions in which they are conducted, leads to low generalizability because they are performed in conditions very different from real life usual care. Conversely, real life studies inform on the "effectiveness" of a treatment, that is, the measure of the extent to which an intervention does what is intended to do in routine circumstances. At variance to RCTs, real …