scholarly journals Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam

2020 ◽  
Vol 68 (5) ◽  
pp. 903-913
Author(s):  
Yen Thi Tran ◽  
Thanh Thi Cam Tran ◽  
Trang Cam Hoang
Keyword(s):  
Information Technology ◽  
Public Sector ◽  
Human Resources ◽  
Financial Statements ◽  
Theory And Practice ◽  
Financial Resources ◽  
Regulatory Environment ◽  
Consolidated Financial Statements ◽  
Policy Makers ◽  
The Public

The purpose of this study is to identify factors that affect the implementation of the consolidated financial statements (CFS) of the public sector in Vietnam. The study also presented some of the benefits and challenges of implementing CFS in the view of some experts in Vietnam. The majority view of experts thought that the implementation of CFS in the public sector has many benefits, including a financial clarification of the public sector. Nevertheless, Vietnam will face difficulties when implementing CFS such as human resources, infrastructure, and financial resources. The results of the quantitative analysis showed that accrual accounting basis, accounting staff capacity, regulatory environment, and information technology significantly influenced the implementation of CFS of the public sector in Vietnam. The study contributes significantly to theory and practice as Vietnamese policy makers recently issued Decree No. 25/2017/ND-CP on CFS for the public sector. This Decree takes effect from January 1, 2018.

The Reporting Entity in Private-Public Accounting Harmonisation. Is Control Enough for the Local Government Consolidated Financial Statements?

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Accounting Standards ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
The Public ◽  
Financial Accountability ◽  
Public Sector Accounting ◽  
Definition Of ◽  
Reporting Entity

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).

The Impact of Information Technology on Practicing Human Resources Management in the Public Sector in the United Arab Emirates

2020 ◽  
Vol 17 (1B) ◽  
Author(s):  
Alaa Aldin Al Athmay ◽  
Saadat Alhashmi ◽  
Rafat Abdul Rahim
Keyword(s):  
Information Technology ◽  
Public Sector ◽  
Human Resources ◽  
Human Resource ◽  
United Arab Emirates ◽  
Human Resources Management ◽  
Initial Attempt ◽  
Resources Management ◽  
The Public ◽  
The Impact

Abstract This study investigates the impact of Information Technology (IT) on human resource functions of the United Arab Emirates (UAE) public sector organisations. This paper presents the results of a survey of human resources directors (HRDs) in the public sector organisations in the UAE. It is an initial attempt to provide a case study of information and services provided by IT, primarily Web-based self-service, in the human resource function. HRDs was asked about their perceptions on the effectiveness of human resources information systems (HRIS) for their organisations. The results were positive and showed that the scope of HRIS is broad, with almost 28% and 30% of employees contacting HR through email and the Web, respectively. In terms of the perception of HRDs of the impact of HRIS, operational impacts such as the automation of record-keeping, alleviation of administrative burdens, and improving HR efficiency are significant.Concerningthe relational aspect, respondents were clear about HRIS roles such as a reduction in response time and improved service quality but they doubted that HRIS enhances the organisation’s ability to attract top talent, improves awareness or relationships between HR and employees. About transformational aspects such as re-engineering HRM, broadening its scope, improving the quality of services, and retaining knowledge areessential to HRDs. The most critical success factors of HRIS was improved data accuracy and improved HRM services, and inadequate funding and budgeting were fairly rated number one barrier factor to HRIS. Keywords:E-human resources management, Human resources directors,Information technology, Public Sector, United Arab Emirates

Reporting Entity in the Consolidated Financial Statements

2020 ◽  
pp. 65-96
Author(s):  
Cristian Carini ◽  
Claudio Teodori
Keyword(s):  
Decision Making ◽  
Public Sector ◽  
Working Group ◽  
Financial Statements ◽  
Consolidated Financial Statements ◽  
Financial Report ◽  
The Public ◽  
Public Sector Accounting ◽  
Expert Working Group ◽  
Reporting Entity

Eurostat and EPSAS Expert Working Group are engaged to outline the suitability of International Public Sector Accounting Standards (IPSAS) in the process of the public sector accounting harmonisation. Part of the process is referred to the scope of the consolidated financial statements and the possible criteria to identify the public sector group's reporting entity, that is the boundaries of the group. This last point is of relevance as recalled by the recent EPSAS Conceptual Framework Reflection Paper, under which public sector reporting entities should provide financial report based on decision-making and accountability considerations. The chapter aims to contribute to the debate on consolidated financial statements both from the theoretical and empirical points of view.

scholarly journals Burden of mental health disability in Kerala: A secondary time trend analysis from 2002 to 2018

2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
J Joseph ◽  
H Sankar ◽  
D Nambiar
Keyword(s):  
Mental Health ◽  
Mental Illness ◽  
Mental Retardation ◽  
Public Sector ◽  
Human Resources ◽  
Mental Health Disorders ◽  
The State ◽  
The Public ◽  
Health Infrastructure ◽  
Health Disorders

Abstract The fourth target of Sustainable Development Goal (SDG) 3 advocates for the promotion of mental health and wellbeing. The Indian state of Kerala is recognized for its gains in health and development but has substantial burden of mental health ailments. Historical analysis is vital to understand the pattern of mental health morbidity. The current study focusses on comparable estimates available from three largescale population-based surveys in India to explore trends in prevalence of mental health disorders over the years and map resources and infrastructure available for mental health care in Kerala. We undertook a secondary analysis of national demographic surveys from 2002 to 2018 which reported information on mental health and availability of health infrastructure and human resources. Data were collated and descriptive analyses were conducted. We compared the national and state level estimates over the years to study the trend in the prevalence of mental health disability. The prevalence of mental retardation and intellectual disability in Kerala increased from 194 per hundred thousand persons in 2002 to 300 per hundred thousand persons in 2018, two times higher to the national average. The prevalence of mental illness increased from 272 per hundred thousand people to 400 per hundred thousand people in sixteen years. The prevalence was higher among males (statistical significance was not indicated) in mental illness and mental retardation. 2018 data showed that the public sector had 0.01 hospitals and 5.53 beds per hundred thousand persons available for mental health treatment. Results showed a substantial increase in mental health illness over the 16-year study period that has affected males and females, as well as all social classes of the state. The current health infrastructure and human resources in the public sector of the state are inadequate to meet the current burden of the problem and to ensure universal access to care for its population. Key messages The trend in prevalence of mental health disorders in the state is increasing across the years. There is a mismatch between the extend of the problem and resources available in public sector.

Developments and challenges in public sector accounting

2014 ◽  
Vol 26 (2) ◽  
pp. 345-366 ◽  
Author(s):  
Félix Madrid García
Keyword(s):  
Public Sector ◽  
Role Model ◽  
Financial Statements ◽  
The Public ◽  
Additional Information ◽  
Management Indicators ◽  
Fixed Assets ◽  
Public Sector Accounting ◽  
Accounting Convergence

What could be dubbed traditional public sector accounting was adequate for the public sector as it existed up to the late 1980s. When it became evident that this type of accounting no longer sufficed, attention turned to seeking a role model in business accounting that differed significantly from public sector accounting. Despite the move of public sector accounting towards business accounting practices, some issues still remain unresolved. The accounting treatment of fixed assets is the question which has perhaps generated the most literature. Today much ground has been covered; however, to be modern and effective, public sector accounting has still to grapple with three important challenges: standardisation and accounting convergence; consolidation of financial statements; and management indicators and additional information for disclosure.

Framing Information Technology Governance in the Public Sector: Opportunities and Challenges

2015 ◽  
Vol 11 (4) ◽  
pp. 89-101 ◽  
Author(s):  
Khalifa Al-Farsi ◽  
Ramzi EL Haddadeh
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Public Sector ◽  
It Governance ◽  
Decision Makers ◽  
The Public ◽  
Technology Governance ◽  
Support Organizations ◽  
Information Technology Governance ◽  
Decision Making Processes

Information technology governance is considered one of the innovative practices that can provide support for decision-makers. Interestingly, it has become increasingly a de facto for organizations in seeking to optimise their performance. In principle, information technology governance has emerged to support organizations in the integration of information technology (IT) infrastructures and the delivery of high-quality services. On the other hand, decision-making processes in public sector organisations can be multi-faceted and complex, and decision makers play an important role in implementing technology in the public sector. The aim of this paper is to shed some light on current opportunities and challenges that IT governance is experiencing in the context of public sector services. In this respect, this paper examines the factors influencing the decision-making process to fully appreciate IT governance. Furthermore, this study focuses on combining institutional and individual perspectives to explain how individuals can take decisions in response to institutional influences.

scholarly journals Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di Pemda Kabupaten Barru)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 57
Author(s):  
Rasyidah Nadir ◽  
Hasyim Hasyim
Keyword(s):  
Information Technology ◽  
Local Government ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Statements ◽  
Government Accounting ◽  
District Government ◽  
The Government

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of information technology have significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards, while the competence of human resources has no significant effect on the quality of financial statements Barru district government through the implementation of accrual based government accounting standards.Keywords: Information Technology, Human Resources and   Competencies, Accrual Based Government Accounting Standards, Quality of Local Government Financial Statements.

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