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Author: Susana Jorge
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9898074396
Category : Accounting
Languages : en
Pages : 520
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Book Description
Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Author: Susana Jorge
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9898074396
Category : Accounting
Languages : en
Pages : 520
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Book Description
Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264060782
Category :
Languages : en
Pages : 134
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Book Description
This book summarises the available OECD and other international data on public sector inputs and processes. It also examines the existing internationally comparable data on outputs and outcomes, and recommends new approaches to measurement.
Author: Blazenka Knezevic
Publisher: Eduardo Tomé
ISBN: 9892077148
Category : Business & Economics
Languages : en
Pages : 739
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Book Description
Foreword A famous Portuguese Poet once said around one hundred years ago; “before I was born all the words that should save the Humanity had already been written.., the only thing that was missing was to save Humanity.” Fast forward to the 21st century services led and knowledge based economy, and we have myriads of theoretical study about the decisive assets – namely intangibles. Those analysis are made in several perspectives, namely Human Resources, Knowledge Management, Intellectual Capital, and also many sectorial perspectiveslike Trade, Economics, Logistics, Social Policy etc. However, today the question about the applicability of all these studies remains unsolved. So, it like, many of the words that will save the Knowledge Economy have already been written, all we need is to save the Knowledge Economy…Or is it not? The idea behind TAKE Conference was to provide a multidisciplinary forum in which those multiple perspectives will come together. We believe it is a fruitful operation and we intend to continue the exercise in the future. The problem of the relation between theory and practice in the knowledge economy is getting more important and not lessimportant with the development of the BRICS and other nations. TAKE main question will be one of the problems of the 21st century. Following the promising start of TAKE 2016 in Aveiro, Portugal, TAKE 2017 was organized by the Faculty of Economics of Zagreb University, around Prof. Blazenka Knezevic. I would like to thank her and her team for the massive effort in putting TAKE 2017 together. It will be a very nice and memorable conference. I would like also to thank the 5 keynotes, the special sessions and workshop organizes, the authors of the 60 papers and 5 posters, the stream leaders, the reviewers and the sponsors for the efforts. And to the 90 participants from 20 countries: Austria, Bosnia‐Herzegovina, Canada, Croatia, Germany, Hong Kong, Hungary, Netherlands, Mexico, Portugal, Poland, Romania, Russia, South Africa, Serbia, Slovakia, Spain, Thailand, United Kingdom, United States. A special word to Prof. Gaby Neumann from Wildau who organized the Proceedings. Let us make TAKE 2017 a great occasion and help save the knowledge economy a bit. Eduardo Tomé, Conference Chair Zagreb, July 2017
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 0102944385
Category : Political Science
Languages : en
Pages : 60
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Book Description
Government departments have been set a series of targets for implementing efficiency gains of £21.5 billion a year by 2007-08, as part of the Treasury's Efficiency Programme following on from the Gershon Review of public sector efficiency. This NAO report finds that considerable progress has been made by departments towards achieving the efficiency targets, and the Efficiency Programme has ensured a greater focus on value for money issues among senior staff. Progress has also been made in addressing measurement issues, supported by new guidance issued by the Office of Government Commerce, although some reported efficiency gains still carry a significant risk of inaccuracy. The OGC has also initiated a new reporting system to improve the accuracy of reported efficiency gains, but this would benefit from a greater review process to assess whether they meet good practice, either through a stronger internal audit within departments or by the OGC. Departments must improve the transparency of the reporting process, and do more to encourage staff to put forward ideas for efficiency improvements. A companion volume is available separately (HCP 156-II, session 2006-07, ISBN 9780102944372) containing twelve opinion pieces on options to improve efficiency in the public sector, written by commentators from the fields of business, trade unions, academia and management consultancy.
Author: Great Britain: Parliament: Joint Committee on Human Rights
Publisher: The Stationery Office
ISBN: 9780104012239
Category : Law
Languages : en
Pages : 124
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Book Description
In this report the Committee recommends amendments to the Health and Social Care Bill to ensure that private (or voluntary) sector care homes which accommodate publicly-funded residents are brought within the scope of the Human Rights Act. It also calls on the Government to implement recommendations in its earlier report on the human rights of older people in health care (HL 156-I/HC 378-I, session 2006-07, ISBN 9780104011447). The Committee's concerns arise from the meaning of "public function" and "public authority" in the Human Rights Act. It believes it was clear that Parliament intended the Act's requirement of public authorities to act compatibly with the European Convention on Human Rights to cover private-sector providers of publicly-funded services, and is disappointed that the Government has deferred a decision on a new statute to reinstate the original intention of the Act.
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 9780102969870
Category : Political Science
Languages : en
Pages : 36
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Book Description
HM Revenue & Customs' PaceSetter Programme, aimed at streamlining business operations, has improved productivity through new ways of working and may have contributed to greater staff engagement. However, the National Audit Office has concluded that the Programme is not yet value for money because the extent to which efficiency has improved is not clear; and some key principles of process improvement are not yet being applied strategically across the entire organisation and embedded into the Department's core processes. PaceSetter, introduced five years ago, is designed to help HMRC change the way it works, to deliver more for less resource. The Department has pioneered the use of process improvement techniques in central government. Improvements include the redesign of claim forms and the standardisation of procedures across offices. The Department estimated that PaceSetter produced productivity improvements, with over £400 million of resource savings and £860 million of tax yield. It is not clear, however, if reported savings represent overall efficiency improvements, in part because of the limited evidence on overall trends in business performance. The PaceSetter Programme has had a small positive impact on staff engagement but overall it is still low. HMRC does not have a full understanding of the costs of PaceSetter. The Department decided to monitor only certain of the costs excluding the salary costs of its own PaceSetter experts. NAO analysis shows a more complete assessment of costs brings the total spent on PaceSetter from £55 million to at least £115 million between 2005-06 and 2010-11.To maximise the benefits of PaceSetter, the Department needs to use the Programme to help it streamline its business operations in a more strategic way.
Author:
Publisher:
ISBN:
Category : Malta
Languages : en
Pages : 198
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Book Description
Author: Jeremy Lonsdale
Publisher: Edward Elgar Publishing
ISBN: 0857931806
Category : Business & Economics
Languages : en
Pages : 369
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Book Description
'It is time, 15 years on from the coining of the "Audit Explosion", to re-appraise the growth of new forms of auditing. As we move into what might be called "Auditing in Austerity" this book gives us that overview. An extremely well-informed team of authors has been assembled to deliver a comparative analysis that successfully mixes "insider" and "outsider" perspectives. This should be required reading, not just for auditors and their academic hangers-on, but for the wider audience of those interested in contemporary developments in democratic accountability and policymaking.' – Christopher Pollitt, Catholic University of Leuven, Belgium 'This book fills an important gap in the market. At a time when governments around the world face the largest deficits in decades, there is a strong need to reduce public expenditures whilst ensuring greater value for money from public services. This book addresses these concerns and many more. Each of the chapter authors is a senior practitioner and/or an academic who specialises in performance auditing and accountability in modern complex democracies. They explore the nature of the concepts which underlie current practice; set out a variety of institutional structures and processes, and identify the limits of both theory and practice. These make this a book of considerable significance and one which makes an important contribution to our understanding of the democratic process. This is not a narrowly-focused book only of interest to those who specialise in performance auditing. Given the richness of its analysis and the fine-grained understanding of institutions and processes, it has much to say to students of public administration, management and policy analysis. I am confident that this will rapidly become the standard reference for those who are interested in performance auditing.' – Peter M. Jackson AcSS, University of Leicester, UK 'What a good read. Insightful and challenging. It is likely to incite a lot of discussion on the wide-ranging views from the very well-informed and qualified contributors, not least from those who actually have to implement the findings and recommendations of performance audit reports. The focus is rightly on accountability for performance not only in achieving government program objectives in an economic, efficient and effective manner, but also on the audit institutions themselves. It should be welcomed by the public sector and particularly by the parliamentary institutions concerned with achieving accountability for government performance.' – Pat Barrett AO, Australian National University and former Australian Auditor-General (1995–2005) 'This book is a much welcome tonic for public administration. It is one of the few books that explicitly focus on how audit institutions carry out their performance auditing responsibilities. While auditors will likely read this, the authors have geared the book to a broader readership, including public managers who are often the subject of performance audits.' – From the foreword by Paul Posner, George Mason University, US This state-of-the-art book examines the development of performance audit, drawing on the experience in a number of different countries, including the United Kingdom, the United States, Australia, the Netherlands, and Belgium. The expert contributors identify the trajectory of performance audit, examine how it is conducted and consider what it is contributing to effective government. They conclude that, in the face of new challenges, performance auditors should focus both on their core responsibilities to ensure accountability, and continue to develop more insightful and sophisticated approaches to enable them to assess the growing complexity of the delivery of public services. By doing so, they can continue to play a valuable role in democratic accountability. Providing an up-to-date overview and discussion of performance audit, this highly topical book will appeal to all those working within audit, academics working in the fields of public management and public administration, as well practitioners in and close to state audit institutions. Members of Parliament, evaluators, internal auditors, researchers, policy analysts and consultants will also find this book invaluable.
Author: Great Britain: Parliament: House of Commons: Treasury Committee
Publisher: The Stationery Office
ISBN: 9780215038128
Category : Business & Economics
Languages : en
Pages : 36
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Book Description
This report gives an account of the work of the Treasury Committee and Sub-Committee in 2007. The report identifies four main themes of work: (i) a flexible reponse to topical issues; (ii) a strengthened and continuing priority for the scrutiny of the key elements of economic policy; (iii) a continuing commitment to scrutiny of the expenditure and administration of the Chancellor's of the Exchequer's departments; (iv) a commitment to innovations in practice. The report analyses the extent to which the Committee has fulfilled the core tasks of departmental select committees. Reports produced by the Committee, for this 2007 period, include: Are you Covered? Travel Insurance and its Regulation, (HCP 50-I, session 2006-07, ISBN 9780215032638); Unclaimed Assets within the Financial System, (HCP 533, session 206-07, ISBN 9780215035806); Financial Inclusion Follow-up: Saving for all and Shorter Term Saving Products, (HCP 504, session 2006-07, ISBN 9780215038128).
Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 0102937214
Category : Political Science
Languages : en
Pages : 72
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Book Description
This joint report by the National Audit Office and the Audit Commission examines the different ways in which public services are delivered, the nature of the links between partners in public service delivery chains, and how these can be made more efficient and effective. The report draws its conclusions in part from analysis of reports regarding three major Public Service Agreement (PSA) targets relating to affordable housing, increasing bus use, and halting the rise in child obesity. It recommends that government departments and their delivery partners use a self-assessment list of 12 strategic questions to help them understand their capacity to deliver efficient and effective public services, covering issues such as risk management, strategic funding plans and the need for a robust evidence base.
