The Implementation of Accruals Accounting in the Irish Public Sector PDF Download
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Author: Ciaran Connolly
Publisher:
ISBN: 9780903854795
Category : Accounting
Languages : en
Pages : 0
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Book Description
Over the last 25 years, numerous changes have occurred in the public sector in the Republic of Ireland (RoI) and UK. Collectively, these adjustments have been referred to as New Public Management (NPM) and are viewed as ways of improving planning, controlling, transparency and accountability.
Author: Ciaran Connolly
Publisher:
ISBN: 9780903854795
Category : Accounting
Languages : en
Pages : 0
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Book Description
Over the last 25 years, numerous changes have occurred in the public sector in the Republic of Ireland (RoI) and UK. Collectively, these adjustments have been referred to as New Public Management (NPM) and are viewed as ways of improving planning, controlling, transparency and accountability.
Author: Ms.Suzanne Flynn
Publisher: International Monetary Fund
ISBN: 1513589466
Category : Business & Economics
Languages : en
Pages : 59
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Book Description
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Author: International Federation of Accountants (IFAC)
Publisher:
ISBN: 9781887464215
Category : Accrual basis accounting
Languages : en
Pages : 15
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Book Description
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498312748
Category : Business & Economics
Languages : en
Pages : 76
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Book Description
This Fiscal Transparency Evaluation report highlights that Uzbekistan is embarking on a comprehensive reform program to strengthen public financial management and fiscal transparency. Wide-ranging reforms to improve the coverage, reliability, quality, and accessibility of fiscal reports are being developed and implemented, and some good progress already made. This assessment of fiscal transparency practices has been undertaken to support the government’s efforts to increase transparency by identifying priority areas for reform. An evaluation of practices against the IMF’s Fiscal Transparency Code (the Code) finds that tangible gains have been made over 2017 and 2018. In several areas where Uzbekistan’s practices do not currently meet the basic standard required under the Code, quick progress can be made. The report also provides a more detailed evaluation of Uzbekistan’s fiscal transparency practices and recommended reform priorities. Strengthening legislative oversight of the state budget with a view to reducing the extent to which in-year changes can be made to aggregate expenditures without prior parliamentary approval.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264270574
Category :
Languages : en
Pages : 128
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Book Description
This study looks at accounting and budgeting practices at the national government level in OECD countries. It discusses the challenges and benefits of accruals reforms and considers what steps countries are taking to make better use of accrual information in the future.
Author: New South Wales. Parliament. Legislative Assembly. Public Accounts Committee
Publisher:
ISBN: 9780731021833
Category : Accounting
Languages : en
Pages : 101
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Book Description
Author:
Publisher: Oxford University Press
ISBN: 0198883838
Category : Business & Economics
Languages : en
Pages : 401
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Book Description
The Resilience of New Public Management examines the role and significance of New Public Management (NPM) in contemporary society, and explores its emergence and resilience. Eminent scholars have said that NPM only existed from 1980-2000, and that we now live in a post-NPM world. This book tells a very different story. Evidence is presented in this book of 40 years of continuous NPM in public services, including government agencies, universities, and health care. NPM has diffused across sectors and globally since the 1980s, and in the process mutated to become modernization. It also coexists with alternative models of managing public services, including models such as digital era governance and network governance which were considered replacements for NPM. The capacity of NPM to mutate has caught many of its critics by surprise. This capacity for NPM to reinvent itself includes the adoption of Lean Management, the Toyota Production System. Early NPM adopter countries engaged with the use of Lean Management techniques, but late NPM adopters did not. The most recent alternative to NPM is Trust-based management, which has made significant advances in Scandinavian countries. However, Trust-based management is closely linked to proto-NPM and NPM practices and it has itself mutated to present itself as a friendlier and more supportive version of NPM, which at the very least deserves close scrutiny. The above trends are indicative of the resilience of NPM, and its intuitive appeal for policymakers. Its advocates argue that NPM has the capacity to deliver policy outcomes, but this book shows that such claims and aspirations are not always matched by the evidence of NPM in action.
Author: Anne-Marie McGauran
Publisher: Institute of Public Administration
ISBN: 9781904541301
Category : Business & Economics
Languages : en
Pages : 284
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Book Description
Author: Caroline Aggestam-Pontoppidan
Publisher: John Wiley & Sons
ISBN: 1119010292
Category : Business & Economics
Languages : en
Pages : 466
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Book Description
Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards. This book brings readers up to date on the standards, and describes their proper interpretation and real-world application. Examples and mini-case studies clarify the standards' roles throughout, giving readers a better understanding of complex processes, especially where the IPSAS deviate from IFRS. Readers also gain insight into smoothly navigating the transition for a public sector entity, which is moving to either IPSAS under accrual basis of accounting or to cash accounting IPSAS, plus an overview of IPSAS adoption status and methods around the world. Global public sector accounting is highly diversified, resulting in ongoing moves to harmonise standards worldwide. The IPSAS are international standards that largely follow the IFRS model, but differ in some key areas and include standards in places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight. Understand the meaning and role of each standard Apply the standards to real-world scenarios Manage the process of transition to IPSAS These standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more.
Author: Tarek Rana
Publisher: Taylor & Francis
ISBN: 1000967190
Category : Business & Economics
Languages : en
Pages : 433
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Book Description
The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current Covid- 19 and post- Covid- 19 era, across diverse social, political and institutional settings globally. This research-based edited book, targeted at scholars, professionals, teachers and consultants inthe fields of public sector accounting, auditing, accountability and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks and recommendations concerning a wide variety of institutions, practices and policies with a view to addressing the many emerging societal, governmental and professional issues. Spanning theoretical, empirical and policy discussion contributions, the book’s chapters will be readily accessible to accounting, auditing and management audiences alike.
