Centralized accounting department in the government and public sector (theory and practice)

2017 ◽  
Author(s):  
Роман Ерженин ◽  
Roman Erzhenin
Keyword(s):  
Public Sector ◽  
Municipal Government ◽  
Economic Effects ◽  
Theory And Practice ◽  
Effective Control ◽  
Method Of Calculation ◽  
Government Accounting ◽  
Ideal System ◽  
The Government ◽  
First Time

The book discusses the methodological and organizational problems of conducting an effective accounting in the government and public sector. The author propose to solve tasks for the improvement of complex, treating them in the unity of economic, historical, political, social and psychological factors. For the first time systematized knowledge of accounting theory about the organizational forms. A chronology of the development of forms of computer account in the conditions of development of mechanization and ACS. The author designated a criterion efficiency of the organization of government accounting at the local government level. It analyzes the concept of the Federal Treasury as centralized accounts department for federal agencies and authorities, under conditions of use state integrated information system "Electronic Budget". The method of calculation of economic and non-economic effects of the use of insourcing at the organization of government accounting at the public legal institution. For the first time systematized and expanded classification of information systems for accounting in the government and public sector. The author suggested the use of the possibility of centralized accounts department for improving state and municipal government, including the organization of effective control. The author offers criteria for an "ideal system" account. Described target indicators and metrics for effective software solutions. Formalized requirements for IT projects. The book is intended for specialists in the field of economics and management, studying problems of organization and automation of modern government accounting in the government and local authorities, as well as for teachers of economic disciplines, graduate students and students of economic and IT professions.

How can a municipal government continue operations during megadisasters? An analysis of preparedness using complex adaptive systems

2020 ◽  
Vol 29 (5) ◽  
pp. 779-792
Author(s):  
Masahiko Haraguchi
Keyword(s):  
Public Sector ◽  
Complex Adaptive Systems ◽  
Local Governments ◽  
Adaptive Systems ◽  
Municipal Government ◽  
Theory And Practice ◽  
Content Type ◽  
The Public ◽  
Continuity Planning ◽  
Complex Adaptive

PurposeThis paper aims to examine how government continuity planning contributes to strengthening the public sector's emergency preparedness, resulting in enhanced resilience of the public sector. Government continuity plans (GCPs) are a recently focused concept in disaster preparedness, compared to business continuity plans (BCPs) in the private sector. The need for BCPs was widely recognized after the 2011 Great East Japan Earthquake (GEJE) and the 2011 Thailand Floods. However, recent disasters, such as the 2016 Kumamoto Earthquake in Japan, have revealed that local governments without effective GCPs were severely affected by disasters, preventing them from quickly responding to or recovering from disasters. When the GEJE occurred in 2011, only 11% of municipal governments in Japan had GCPs.Design/methodology/approachThe paper analyzes basic principles of government continuity planning using complex adaptive systems (CAS) theory while summarizing recent developments in theory and practice of government continuity planning.FindingsThis research investigates the Japanese experience of GCPs using self-organization, one of the concepts of CAS. A GCP will complement regional disaster plans, which often focus on what governments should do to protect citizens during emergencies but fail to outline how governments should prepare for an emergency operation. The study concludes that GCPs contribute to increased resilience among the public sector in terms of robustness, redundancy, resourcefulness and rapidity.Practical implicationsThis paper includes implications for the development and improvement of a GCP's operational guideline.Originality/valueThis research fulfills an identified need to investigate the effectiveness of a GCP for resilience in the public sector and how to improve its operation using concepts of CAS.

scholarly journals Economic Effects of Using Nepotism and Cronyism in the Employment Process in the Public Sector Institutions

2016 ◽  
Vol 8 (1) ◽  
pp. 58 ◽  
Author(s):  
Taha Barakat AL-shawawreh
Keyword(s):  
Public Sector ◽  
National Culture ◽  
Unethical Behavior ◽  
Arab Countries ◽  
Economic Effects ◽  
The Public ◽  
Per Capita ◽  
The Government ◽  
Service Lead

<p>This study aims to discern the role of nepotism and cronyism in the weakening of economic<br />performance of the government institutions through exposure to this practice in the three<br />Arab Countries; Iraq, Saudi Arabia, and Jordan, The study relied on the analysis of what was<br />stated in the related literature which illustrate the effect of using nepotism and Cronyism in<br />the employment process in a governmental position, to result in a slowdown and stumbled in<br />the delivery of government services to citizens. After analyzing how the practice of nepotism<br />and cronyism in the three countries, the study found the following results:<br /> Nepotism and cronyism are practiced not only in developing countries, but also in<br />advanced countries.<br /> Using nepotism and cronyism in employment process is unethical behavior.<br /> The use of nepotism and cronyism in the public sector is much more than private sector.<br /> Nepotism and cronyism can be considered as a part of the national culture in Arab<br />countries.<br /> Nepotism and cronyism have negative economic repercussions, both at the level of the<br />national economy, or the per capita income level. Because the salaries paid to staff<br />recruited through them considered as a burden on the state treasury. Also, the large<br />number of times to visit the citizen government department, to get the same service, lead<br />to the loss of his income as a transition expenses.<br /> Nepotism and cronyism are from reasons of administrative corruption in the studied<br />countries.</p>

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. 

scholarly journals ANALISIS PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO TAHUN 2015

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Andi Lombar Dini ◽  
Harijanto Sabijono ◽  
Natalia Gerungai
Keyword(s):  
Municipal Government ◽  
Financial Statements ◽  
City Government ◽  
Audit Opinion ◽  
Financial Report ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
State Audit ◽  
The Government

The government has the power to collect people's income and use it to finance these activities in order to provide services to the public. Governments should be responsible for such activities in a transparent manner, in accountability to make a financial report where the financial statements will be assessed by the BPK to be given an audit opinion. On Wednesday 22 June 2016, the manado city government represented by the mayor of Manado received LHP (Laporan Hasil Pemeriksaan) from the State Audit Agency Republic of Indonesia (BPK-RI) representative of North Sulawesi on the financial statements of Manado city government in 2015. However, from several studies, there are still some reports that have not fully disclosed the information that should be disclosed in the financial statements. This research method using qualitative method. The results of this study found the disclosure level of financial statements of Manado city government in 2015 was 52.94%, it explains that the financial statements of Manado municipal government have not fulfilled all the disclosure items in PP N0.71 Year 2010 on Government Accounting Standards.Keywords : Disclosure, Opinion, Public

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.

Legal Frame Work for Exploitation of Beach Sand Mineral Resources: Historical Perspective and Action by Government of India for conservation

2021 ◽  
Vol 38 (1) ◽  
pp. 51-53
Author(s):  
Rohit Jaiswal
Keyword(s):  
Public Sector ◽  
Historical Perspective ◽  
Mineral Resources ◽  
Beach Sand ◽  
Value Addition ◽  
The Public ◽  
Legal Provisions ◽  
Frame Work ◽  
The Government ◽  
First Time

India is bestowed with several Beach Sand Mineral (BSM) occurrences along its 7200 km long coastline. The exploitation/recovery of BSM resources is governed by various provisions of the Acts and Rules issued by the Government of India. Till 1998, the mining of BSM was reserved (excluding garnet and sillimanite) for the public sector only. Department of Atomic Energy (DAE), intending to maximize the value addition of BSM within the country, brought out a policy resolution, which allowed the private entities in mining and processing of BSM resources except for the mineral monazite. Mining and development of any mineral are governed by the Mines and Minerals (Development & Regulation) (MMDR) Act, 1957 and the rules made thereunder. MMDR Act, 1957 has undergone major amendments in 2015 and by virtue of the provisions under the Act, new rules were framed for the first time in the country, exclusively for grant of mineral concession in respect of atomic minerals. As per the provisions of a new rule, all BSM deposits (above threshold) come under the purview of the Government Company or Corporation owned or controlled by the Government. This paper deals with legal provisions for the exploitation of BSM resources and recent amendment by the Government of India for conserving these minerals of strategic importance, in the national interest.

scholarly journals Scooters India Limited

2001 ◽  
Vol 26 (2) ◽  
pp. 59-72
Author(s):  
Krishna Kumar ◽  
Ritu Srivastava
Keyword(s):  
Public Sector ◽  
Chief Executive ◽  
Net Profit ◽  
The Government ◽  
Accumulated Losses ◽  
First Time

Scooters India Ltd. (SIL) was established in the year 1972 by the Government of India as a public sector enterprise by importing old plant and machinery from a defunct automobile company in Italy. The company incurred losses ever since its inception so much so that at one point of time (in 1989–90), it made a loss of Rs 404 million against a sale of Rs 103 million. It had accumulated losses to the tune of Rs 2125 million. The worker unions were agitating and fought pitched battle amongst themselves, against the management, and the government. The government almost made up its mind to wind up the company and appointed a new Chief Executive, Dr Sahay, who pleaded against winding up and worked for the revival of the company. In 1992, the company got covered under BIFR which reinforced the government's stand that the company cannot survive. Undeterred, Dr Sahay took up the challenge of turning around the company. After seven years of slogging, the company earned a net profit for the first time, in its silver jubilee year, breaking many myths in the process.

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 Performance-Driven Public Sector Rewards - A Resident Evil?

2019 ◽  
Vol 15 (8) ◽  
pp. 25
Author(s):  
Manuelpillai R. Rajmohan ◽  
Winai Wongsurawat
Keyword(s):  
Public Sector ◽  
Sri Lanka ◽  
Change Management ◽  
Management Strategies ◽  
Modern World ◽  
The Public ◽  
Current Change ◽  
The Government ◽  
First Time

Achieving administration changes and utilizing current change management methods demand striking a harmony between representative fulfillment and operational execution. In this scenario in an institution such as Sri Lanka Customs, it is discovered that a motivator called ‘rewards’ takes the center stage between operational execution and representative fulfillment. This contextual analysis dissects different components of this unique 150-year-old, 50/50, ‘pay half the catch’ rewards scheme that has not yet been made known to the outside modern world. The research methodology includes a case study of a major institution that contributes 51% of the government revenue in Sri Lanka. It carries out the investigation through a survey and interview. The data showed complex results, demonstrating a dichotomy between the Customs (public) officers and the stakeholders in international trade. Both the interior perspective of the employees and the exterior perspective of the partners are reviewed in this exploratory contextual investigation to formulate a basis for discussion of change management in the public sector. This may be the first time such in-depth analyses have been undertaken from inside the organization. More than 180 customs administrations in the world face a similar situation and dilemma, and it is believed that the findings and analysis in this live illustration may be immensely useful for rethinking or reformulating their change management strategies.

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