scholarly journals Issues and ways of improving the certification of accounting and analytics staff in state-funded institutions

2021 ◽  
pp. 33-46
Author(s):  
Elena N. Lishchuk ◽  
Sergey D. Kapelyuk ◽  
Olga A. Chistiakova
Keyword(s):  
System Analysis ◽  
Professional Competence ◽  
Financial Statements ◽  
The State ◽  
The Public ◽  
Advantages And Disadvantages ◽  
Job Functions ◽  
Novosibirsk Region ◽  
Certification Procedure

Subject. In recent years, there has been a powerful reinforcement of the requirements for the quality of accounting and the reliability of the data presented in the financial statements of institutions within the public sector. This led to more rigorous requirements for the competence of accounting and analytics staff. An analysis of the economic literature showed that the procedure for the certification of accounting employees and the assessment of their job functions in state-funded institutions have not been thoroughly studied. Purpose. The authors consider the certification of accounting employees in state-funded institutions as a tool to assess their job functions and the level of their professional competence. The article presents the results of testing methodological tools for the certification of accounting and analytics staff in a state-funded institution. Methods. The research objectives were solved using the methods of system analysis, content analysis, and sociological methods. The authors of the article summarised the results of previous studies and considered the regulations. The research involved the analysis of appeals to the State Labour Inspectorate regarding issues related to the certification of personnel. The authors identified the main reasons for such appeals and the types of violations of employees' rights during certifications. The work classifies the main methods for the certification of accounting and analytics staff and identifies their advantages and disadvantages. Results. The analysis of employees’ appeals to the State Labour Inspectorate showed that in many cases appeals related to the violation of employees' rights during the certification of personnel were caused by violations of the certification procedure. The research is a scientific novelty as it proposes methodological tools which are represented by a set of developed criteria and tests used to assess the job functions of those in accounting and analytics positions. The developed tools were tested in a state-funded institution in the Novosibirsk Region. Conclusions. The study confirmed the need for employee certification to assess their job functions and professional competence. Validation of the research results allowed making recommendations for upskilling employees and their professional retraining.

scholarly journals 4.1. Государственное регулирование проведе­ния государственных закупок с участием аудиторских организаций

2020 ◽  
Author(s):  
E.I. Efremova ◽  
E.A. Fedchenko
Keyword(s):  
Public Procurement ◽  
Financial Statements ◽  
The State ◽  
State Control ◽  
Full Disclosure ◽  
The Public ◽  
Goods And Services ◽  
Customer Information ◽  
Procurement System

The article analyzes the procedure of procurement by the state control bodies with the participation of audit organizations. In recent years, the procurement system has improved in terms of openness and transparency of tenders due to the gradual electronics and innovations in legislation. The public procurement system is used for the acquisition by the state of a wide variety of goods and services, but it is far from perfect in the procurement of specific areas. The system does not provide for full disclosure of customer information for such orders where it is highly desirable, in particular when conducting a tender for the audit of financial statements. These and many other factors may ultimately affect the quality of audit services, which is why it seems relevant to study the control system of procurement from audit organizations and mechanisms to ensure the high quality of the audit.В статье анализируется порядок проведения государственными контрольными органами закупок с участием аудиторских организаций. В последние годы система закупок усовершенствовалась в части открытости и прозрачности торгов благодаря постепенной цифровизации и нововведениям в законодательстве. Система государственных закупок служит для приобретения государством самых различных товаров и услуг, однако она далеко не совершенна при осуществлении закупок в специфических областях. Система не предусматривает раскрытие полной информации о заказчике для таких заказов, в которых это весьма желательно, в частности, при проведении конкурса на аудит финансовой отчетности. Эти и многие другие факторы в конечном итоге могут влиять на качество предоставления аудиторских услуг, именно поэтому представляется актуальным изучение системы контроля закупок у аудиторских организаций и механизмы обеспечения высокого качества проводимого аудита.

ISO 9001 and the public service: an investigation of the effect of the QMS on the quality of public service organizations

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jorge Armando López-Lemus
Keyword(s):  
Public Sector ◽  
Service Quality ◽  
Public Service ◽  
Public Services ◽  
The State ◽  
Iso 9001 ◽  
Knowledge Generation ◽  
Content Type ◽  
The Public

Purpose The purpose of this paper is to identify the influence exerted by a quality management system (QMS) under ISO 9001: 2015 on the quality of public services organizations in Mexico. Design/methodology/approach The methodological design was quantitative, explanatory, observational and transversal, for which a sample of 461 public servants from the state of Guanajuato, Mexico was obtained. To test the hypotheses, a structural equation model (SEM) was developed through the statistical software Amos v.21. For the analysis of the data, software SPSS v.21 was used. Regarding the goodness and adjustment indices of the SEM (χ2 = 720.09, df = 320, CFI = 0.933, TLI = 0.926 and RMSEA = 0.05) which, therefore, proved to be acceptable. Findings According to the results obtained through the SEM model, the QMS under ISO 9001: 2015 is positively and significantly influenced tangible aspects (β1 = 0.79, p < 0.01), reliability (β2 = 0.90, p < 0.01), related to response quality (β3 = 0.93, p < 0.01), guarantees (β4 = 0.91, p < 0.01) and empathy (β5 = 0.88, p < 0.01) of the quality related to public services in Mexico. The study’s key contribution is that it discovered that implementing a QMS in accordance with the ISO 9001: 2015 standard has an impact on the quality of public services, with the most influential quality of response. Similarly, the assurance and dependability of service quality turned out to be important in providing public service quality. Research limitations/implications In this paper, the QMS was only evaluated as a variable that intervenes in the process of obtaining quality in public service under the ISO 9001 standard in its 2015 version. In this regard, the results’ trustworthiness is limited to the extent that the findings may be generalized in the state of Guanajuato, Mexico’s public service. As a result, the scientific community is left primarily focused on service quality to promote new future research. Practical implications The ISO 9001: 2015 standard’s QMS is one of the tools for success in both the commercial and government sectors. However, there are practical limitations, which focus on the time during which managers exercise their vision in the public sector: first, the dynamics that managers play in public policy; second, the length of time they have served in public office; and third, the interest of directors of public institutions to improve the quality of service provided by the government. Other practical consequences concern organizational culture and identity, public servant commitment, senior management or secretaries of government, as well as work and training. Originality/value The findings of this paper are important and valuable because they foster knowledge generation in the public sector through the ISO 9000 quality area. A model that permits the adoption and implementation of a QMS based on the ISO 9001: 2015 standard in public organizations that seek to provide quality in their services offered to the user is also presented to the literature. Similarly, the paper is important because there is currently insufficient research focusing on the variables examined in the context of public service in Mexico.

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT

2014 ◽  
Vol 1 (2) ◽  
pp. 49
Author(s):  
Winda Kurnia ◽  
Khomsiyah Khomsiyah ◽  
Sofie Sofie
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Time Pressure ◽  
Financial Statements ◽  
The Public ◽  
Public Accountant

The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.<br /><br />

scholarly journals Mechanisms of corporate governance and performance: analysis of public companies listed in BM&FBovespa

2017 ◽  
Vol 16 (3) ◽  
pp. 1161-1184
Author(s):  
Josimar Pires Da Silva ◽  
Mariana Pereira Bonfim ◽  
Rafael Martins Noriller ◽  
Carlos Vicente Berner
Keyword(s):  
Corporate Governance ◽  
Performance Analysis ◽  
Financial Statements ◽  
Public Companies ◽  
The Public ◽  
Corporate Governance Mechanisms ◽  
The Government ◽  
And Performance ◽  
Future Reference

AbstractThe objective of this research is to verify the level of relationship between the mechanisms of corporate governance and the performance of the companies of the public subsector, listed on BM&FBovespa. The research was based on the financial statements from 2010 to 2014, obtained on the BM&FBovespa website, resulting in a sample of 63 companies with 315 observations. In order to calculate the performance proxy of the company, the ROA was used, and for the calculation of the proxies of the corporate governance mechanisms were used for the quality of the audit, the concentration of ownership in common shares and preferred shares, participation in the levels of governance of BM&FBovespa, number of shares held by the government and number of directors in the Board, adapted from the Mollah and Zaman (2015) survey. Convergence with national and international research, the findings of the study showed that such variables as quality of profit, concentration of ownership in preferred shares, participation in governance levels and size of the Board are positively related to the performance of the company; already a concentration of ownership in common shares and number of shares held by the government are negatively related to performance. For future reference, it is recommended to expand other sectors of the market as well as to use other mechanisms of corporate governance, presented in the literature.Keywords: Corporate Governance. Performance. Public Subsector.Mecanismos de governança corporativa e desempenho: análise das companhias do subsetor de utilidade pública listadas na BM&FBovespa Resumo O objetivo da pesquisa foi o de verificar o nível de relação entre os mecanismos de governança corporativa e o desempenho das empresas do subsetor de utilidade pública, listadas na BM&FBovespa. A pesquisa teve como base os dados das demonstrações financeiras de 2010 a 2014, obtidas no sítio eletrônico da BM&FBovespa, resultando assim, em uma amostra de 63 empresas, com 315 observações. Para o cálculo da proxy de desempenho da empresa foi utilizado o ROA, e para o cálculo das proxies dos mecanismos de governança corporativa foram utilizadas a qualidade da auditoria, concentração de propriedade em ações ordinárias e em ações preferenciais, participação nos níveis de governança da BM&FBovespa, número de ações mantidas pelo governo e número de diretores no Conselho, adaptado da pesquisa de Mollah e Zaman (2015). Convergente com pesquisas nacionais e internacionais, os achados desse estudo evidenciaram que as variáveis qualidade do lucro, concentração de propriedade em ações preferenciais, participação nos níveis de governança e tamanho do Conselho são positivamente relacionados com o desempenho da empresa; já a concentração de propriedade em ações ordinárias e o número de ações mantidas pelo governo são negativamente relacionadas com o desempenho. Para pesquisas futuras, recomenda-se ampliar a outros setores do mercado bem como utilizar outros mecanismos de governança corporativa, presentes na literatura.Palavras-chave: Governança Corporativa. Desempenho. Utilidade Pública.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

HISTORICAL AND LEGAL ASPECTS OF THE DEVELOPMENT OF PROSECUTION BODIES

2019 ◽  
Vol 19 (3) ◽  
pp. 198-203
Author(s):  
Adilet Merkanov ◽  
Keyword(s):  
Law Enforcement ◽  
Rule Of Law ◽  
Legal Aspects ◽  
The State ◽  
Successful Implementation ◽  
Kyrgyz Republic ◽  
The Public ◽  
Political Transformations ◽  
Democratic Rule

Nowadays in Kyrgyz Republic take a place huge reforms of prosecutors. The implementation of national projects requires a new quality of prosecutorial oversight so that the human rights and law enforcement potential of the prosecutor’s office really contributes to the development of a democratic rule of law. The prosecutor's office as one of the state legal institutions plays an extremely important role in the public and state life of the Kyrgyz Republic. As you know, the successful implementation of socio-economic and socio-political transformations in the state largely depends on existing laws, the observance of which the prosecutor's office is called upon to monitor.

scholarly journals Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

2020 ◽  
Vol 11 (6) ◽  
pp. 96
Author(s):  
Iskandar Muda ◽  
Karina Valisia Davis ◽  
Erlina Erlina ◽  
Azizul Kholis ◽  
Gusnardi Gusnardi
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
The Public ◽  
Ex Post ◽  
Analysis Technique ◽  
Ex Post Facto ◽  
A Company

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

scholarly journals FEATURES OF THE USE OF INNOVATIVE TECHNOLOGIES IN THE PROSSES OF CONDUCTING PRACTICAL ON FOOD PROFILE SPECIAL COURSES

2021 ◽  
pp. 427-430
Author(s):  
Iryna Filimonova
Keyword(s):  
Vocational Education ◽  
Professional Competence ◽  
Educational Process ◽  
Empirical Observation ◽  
Practicing Teachers ◽  
Innovative Technologies ◽  
Advantages And Disadvantages ◽  
Innovative Methods ◽  
Professional Disciplines

The relevance of the problem of scientific research is due to the need to improve the quality of training of future specialists for vocational education institutions. Also practicing teachers have a need to develop practical recommendations for the introduction of innovative technologies in the educational process. The effective use of innovative technologies can optimize the process of conducting an occupation, as well as increase students' interest in professional disciplines. The article reveals the features of the use of innovative technologies when conducting practical classes in special disciplines. The author also analyzes their advantages and disadvantages, substantiates the expediency of their use at various stages of practical work. Also the innovative technologies in conducting professional disciplines contribute to the formation of professional competence. They develop mental activity, help to acquire new knowledge and skills. Their practical application is an important condition for the modern European education. The purpose of the article is to study the features of the use of innovative technologies that will improve the quality of training of future specialists for vocational education institutions. Research methods applied: theoretical (analysis of educational and methodological literature, generalization, forecasting, modeling), empirical (observation, comparison), varieties of heuristic methods (brainstorm, project method, etc.). The practice examples of innovative technologies are based on the research results. They characterize the innovative methods and forms of the Nutrition Physiology discipline’s practical classes. That is why, use of various innovative methods and techniques by practicing teachers, in particular, business games, problematic industrial situations, modern computer technologies of test control, at different stages of practical classes in special disciplines will not only increase students’ interest in learning, but also improve the quality of future specialists' training.

scholarly journals Efektivitas Penerimaan Negara dengan Penerapan Modul Penerimaan Negara Generasi Kedua Wilayah Kerja

2017 ◽  
Vol 7 (2) ◽  
pp. 109
Author(s):  
Andy Priyambodo
Keyword(s):  
The State ◽  
State Budget ◽  
The Public ◽  
State Revenue ◽  
Time Period ◽  
State Expenditure ◽  
State Revenues

State revenue is the most important part of the State Budget to finance various sectors of state expenditure. In support of this country's acceptance in apply MPN-G2 to facilitate the public in paying taxes. The result found that effectiveness of state revenue by applying of MPN-G2 system is quite effective in the case of quantity in the form of increasing percentage of amount of realization and transaction of state revenue. While the quality of state revenues after the MPN-G2 less effective because of input transparency of state revenue transactions is still too large so that the validity of the transaction is in doubt. For the duration of the state revenue with billing shows effective results because it is faster in the state revenue deposit, but the delegation of state revenue is less effective because it is still like the old system all transactions collected first with the time period determined after it was transferred to the state treasury. This study also produces factors that affect the effectiveness of state revenue with MPN-G2 such as communication, resources, and clarity of technology and procedures.

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