A Systems Approach to Comprehend Public Sector (Government) Accounting

2019 ◽  
pp. 50-59
Author(s):  
Konstantin Timoshenko ◽  
Chamara Kuruppu ◽  
Imtiaz Badshah ◽  
Dayananda Ambalangodage
Keyword(s):  
Public Sector ◽  
Systems Approach ◽  
Government Accounting

The funding status of retiree health plans in the public sector

2011 ◽  
Vol 10 (2) ◽  
pp. 291-314 ◽  
Author(s):  
ROBERT L. CLARK ◽  
MELINDA SANDLER MORRILL
Keyword(s):  
Labor Market ◽  
Health Insurance ◽  
Public Sector ◽  
Private Sector ◽  
Accounting Standards ◽  
Health Plans ◽  
The Public ◽  
Government Accounting ◽  
Retirement Benefit ◽  
Unfunded Liabilities

AbstractWhile no longer common in the private sector, most public sector employers offer retiree health insurance (RHI) as a retirement benefit to their employees. While these plans are thought to be an important tool for employers to attract, retain, motivate, and ultimately retire workers, they represent a large and growing cost. This paper reviews what is currently known about RHI in the public sector, while highlighting many important unanswered questions. The analysis is informed by data produced in accordance with the 2004 Government Accounting Standards Board Rule 45 (GASB 45). We consider the extent of the unfunded liabilities states face and explore what factors may explain the variation in liabilities across states. The importance and sustainability of RHI plans in the public sector ultimately depend on how workers view and value this post-retirement benefit, yet little is known about how RHI directly impacts the public sector labor market. We conclude with a discussion of the future of RHI plans in the public sector.

The New South Wales Public Service Industrial Relations System

1975 ◽  
Vol 17 (3) ◽  
pp. 272-287 ◽  
Author(s):  
Duncan K. Macdonald
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Public Service ◽  
Systems Approach ◽  
New South ◽  
Industrial Relations ◽  
New South Wales ◽  
South Wales ◽  
Wage Adjustment

Despite the growing overseas interest in public sector industrial relations this field has received very little attention in Australia. Using Dunlop's "systems" approach this paper analyses industrial relations in the N.S.W. Public Service with the intention of comparing industrial relations in this public sector with the situation prevailing in most private sectors. Firstly, the legal and economic frameworks within which the system operates are examined and this is followed by an investigation of the relevant unions and the employer group. Then, attention is focused on the wage adjustment procedures: negotiation and arbitration. The analysis reveals that this public sector industrial relations system pos sesses a number of features of considerable analytical interest: features which clearly differentiate it from the systems common to the private sector.

scholarly journals Studi Fenomenologis Kepatuhan Terhadap Standar Akuntansi Pemerintahan Dalam Pelaporan Aset Biologis (Studi Kasus: Organisasi “X”)

2018 ◽  
Vol 1 (1) ◽  
pp. 13
Author(s):  
Arlin Zulkarnain ◽  
Zaenal Fanani
Keyword(s):  
Public Sector ◽  
Financial Statements ◽  
Fair Value ◽  
Qualitative Approach ◽  
Tax Rate ◽  
Public Sector Management ◽  
Government Organizations ◽  
Government Accounting ◽  
Public Sector Organizations ◽  
Directorate General

Implementation of SAP related biological assets generate a polemic against the compliance Financial Statements preparation of public sector organizations in Indonesia. The objectives of this study were to: (i) investigate the phenomenon of understanding/interpretation of public sector management SAP in the preparation of financial statements related to the treatment of biological assets; (ii) reveal the meaning of phenomena gained during the study; (iii) provide inputs based on summarized meanings, in an effort to improve SAP, government accounting policies, or related rules. This research used qualitative approach with the type of phenomenology study. Selected research sites in "X" organizations that have large quantities of biological assets with a focus on research sites at two production centers and vertical agencies (Directorate General and Secretariat General c.q. Financial Bureau). The results show that management applies as if obedient according to their understanding and interpretation of SAP. Management makes decisions regarding accounting policies with the justification of a problem that does not yet have a guideline. One example of measuring the inventory value of biological assets derived from its own production is by using the non-tax rate. In addition, the use of fair value today and in the future, is still an obstacle in the implementation of government organizations.

scholarly journals The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

2016 ◽  
Vol 5 (4) ◽  
pp. 46 ◽  
Author(s):  
Luminita Ionescu
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Good Governance ◽  
Control Procedure ◽  
Electronic Signature ◽  
The Public ◽  
Financial Activity ◽  
Government Accounting ◽  
The Government ◽  
Governance Transparency

 The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy. 

The creation and acceptance of public sector accounting standards in Canada

2018 ◽  
Vol 23 (3) ◽  
pp. 407-432 ◽  
Author(s):  
Ron Baker ◽  
Morina D Rennie
Keyword(s):  
Public Sector ◽  
Accounting Standards ◽  
Government Accounting ◽  
Public Sector Accounting ◽  
The Status ◽  
The Creation ◽  
The Government ◽  
Government Of Canada ◽  
Auditor General ◽  
Accounting Standard Setting

This study explores the events leading up to the origination of public sector accounting standards in Canada by the Canadian Institute of Chartered Accountants (CICA) and their adoption by the Government of Canada. We interpret these events from the perspective of institutional theory. We find that a long-standing institutionalized practice of self-developed government accounting policies was disrupted by a series of challenges. An influential actor in this process was the Office of the Auditor General of Canada which first pushed for the creation of independent government accounting standards and then pushed the government toward the implementation of the accounting policies developed by the CICA’s public sector accounting standard-setting body. Two CICA studies served to further disrupt the status quo. We also find evidence of the role played by an inter-organization professional network in defining and labeling problems that ultimately resulted in the change.

scholarly journals Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation

2017 ◽  
Vol 7 (2) ◽  
pp. 137-153 ◽  
Author(s):  
Riccardo Mussari ◽  
Daniela Sorrentino
Keyword(s):  
Public Sector ◽  
Public Management ◽  
New Public Management ◽  
Accounting System ◽  
Government Accounting ◽  
Italian Experience ◽  
Italian Case ◽  
European Public ◽  
Public Sector Accounting ◽  
Path Dependent

Abstract This paper discusses post-New Public Management (NPM) approaches to current patterns of public management reforms as a path-dependent phenomenon and as proposing corrective solutions to unintended shortcomings of NPM-inspired reforms. Public sector accounting reforms are seen as developing coherently with general public managerial reforms, and as showing a shift in the prioritised purposes assigned to public accounts in line with the overall design of projected reform-making. EU public sector accounting harmonisation is interpreted in this framework, and the Italian experience of public sector accounting reform is discussed in the light of EU membership. Particular emphasis is given to the likely overlap between national and government accounting due to increasingly shared purposes, whereby the former acquires a functional supportive role to the latter. Considerations on the drivers, as well as on the technical solutions of the new Italian public sector accounting system, suggest that Italian public sector accounting has taken a step in the direction of European public sector accounting harmonisation. Finally, the Italian case provides evidence of post-NPM-like accounting reform, contributing to the scanty empirical research on this topic.

scholarly journals Assessment of Effectiveness of Government Accounting and Budgeting System (GABS) in Botswana

2017 ◽  
Vol 7 (1) ◽  
Author(s):  
N. Tonkope ◽  
Pritika Singh Baliyan ◽  
G. Tobedza
Keyword(s):  
Public Sector ◽  
Network Connectivity ◽  
Secondary Data ◽  
Accounting System ◽  
Exploratory Research ◽  
The Public ◽  
Effective Implementation ◽  
Government Accounting ◽  
Skilled Manpower ◽  
Qualified Personnel

An effective implementation of Government Accounting and Budgeting System (GABS) is critical to the success of any government business. This mixed method study investigated the effectiveness of Government Accounting and Budgeting System in the public sector of Botswana by analyzing the procedures, benefits, and challenges of the system. An exploratory research design was used whereby a sample of sixty respondents was selected from six government departments in Botswana using a stratified proportionate sampling method. Primary and secondary data collected for the study was analyzed using frequency, percentages, correlation and content analysis. The findings indicated that government accounting and budgeting system promotes efficiency in the public sector, as its introduction is positively related to accountability and decision making in an organization. This system has been effective as it has improved service delivery and saves time. Network connectivity, lack of skilled manpower and access of system by outsiders were the three major challenges whereas increase in qualified personnel, increase in training on GABS and a reliable backups system were determined major strategies to improve the system. Keywords: Accounting system, budgeting system, computerized accounting system, government accounting, GABS

scholarly journals A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting

2014 ◽  
Vol 4 (3) ◽  
Author(s):  
Rowan Jones ◽  
Josette Caruana
Keyword(s):  
Public Sector ◽  
Accounting Standards ◽  
Accounting System ◽  
Monetary Policies ◽  
Government Accounting ◽  
European Public ◽  
Public Sector Accounting ◽  
The Government ◽  
The Uk ◽  
The Eu

AbstractThis paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being one part of its responsibilities for the UK’s fiscal and monetary policies. In the light of this, the EPSAS proposal remains a puzzle and a peripheral one at that. The paper ponders on the forces underlying the EPSAS proposal and notes that for the government practitioner in an EU member state, rules emanating from the EU would naturally have a macro-level focus. Consequently, any potential advantages of an accrual accounting system at micro-level may not be fully appreciated.

scholarly journals PersepSi Akuntansi Sektor Publik versus Akuntansi Pemerintahan

2018 ◽  
Vol 11 (2) ◽  
pp. 18-27
Author(s):  
Kariyoto Kariyoto
Keyword(s):  
Public Sector ◽  
State Government ◽  
Government Accounting ◽  
Governmental Organizations ◽  
Public Corporations ◽  
The People ◽  
Public Sector Accounting ◽  
National Industry ◽  
Definition Of ◽  
Correct Understanding

Perceptions that are disseminated in Indonesian government accounting teaching are government accounting substitutes for public sector accounting. The logic of teaching spread always begins from the discussion of clean government and the clean individual. The definition of money in clean government in Indonesia involves the relationship between the executive and the legislature, the consolidated funds and the national loan funds in preparing the appropriate budget plan (RAPBN / RAPBD). The problem is, in general, the public sector is described as a government institution or with a clearer sentence of the ruling government, state government, and national industry of government-owned enterprises, public legal entities, public corporations. But the word is deemed inadequate, so the phrase of the ruling government is still a controversial debate in the context of democracy which states that the people are the most powerful. The purpose of the article explains the correct understanding or perception of public sector accounting. Notwith standing the importance of understanding accounting techniques in governmental organizations, public sector accounting teachings are developed under different conditions.

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