Search results for "Public sector accounting"
showing 5 items of 5 documents
Accrual financial reporting in the public sector: is it a reality?
2014
Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental european countries, including spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrual- based financial information coexist. this may create problems for the full implementation of accrual financial statements. this paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrual- based financial figures are significan…
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.