scholarly journals The embeddedness of digital infrastructures for data collection by the Courts of Accounts

2021 ◽  
Author(s):  
André Carlos Busanelli de Aquino ◽  
André Feliciano Lino ◽  
Ricardo Rocha de Azevedo
Keyword(s):  
Public Sector ◽  
Data Collection ◽  
Financial Management ◽  
Public Organizations ◽  
Digital Transformation ◽  
Digital Tools ◽  
Longitudinal Case Study ◽  
Accounting Data ◽  
The Cost ◽  
Government Auditing

ABSTRACT This study aimed to identify the trajectories for data collection automation in various Courts of Accounts (Tribunais de Contas), the standard features of the systems that have emerged, and the impacts on fiscal and accounting oversight in Brazil. Data collection automation is part of the digital transformation in the field of auditing; however, the literature on public sector auditing in Brazil, on digital transformation, or digital infrastructure, does not analyze how this transformation occurs and how the infrastructures are stabilized and shape the field of auditing. Data collection automation has unexpected implications for the content of public sector audits and the financial management of the public sector auditees. Identifying the trajectories for digital tools of data collection automation enables a discussion on whether currently adopted solutions vary and the effects on the standardization of government audits. The automation of data collection by the Court of Accounts, particularly its scope and frequency, affects how the audited public organizations prioritize the adoption and maintenance of accounting, budgeting, and financial planning policies and processes. The digital infrastructures that emerge from these digital tools shape the entire field of auditing, they become embedded, and they increase the cost of future changes, perpetuating the heterogeneity in the auditing and financial management of governments in the Brazilian federation. The article presents a longitudinal case study (1994 to 2020), with narratives built based on questionnaires and interviews with auditors from 26 Courts of Accounts. The automation of budgetary and accounting data collection by Courts of Accounts has changed the logic of the field of government auditing in Brazil. The digital infrastructures that emerge by connecting Courts and the audited public organizations under their jurisdictions have embedded concepts, definitions, and implicit expectations in a remote auditing logic.

scholarly journals The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom

2020 ◽  
Vol 32 (5) ◽  
pp. 785-795 ◽  
Author(s):  
David Heald ◽  
Ron Hodges
Keyword(s):  
Public Sector ◽  
Interest Rates ◽  
Financial Management ◽  
Fiscal Sustainability ◽  
Accounting Data ◽  
Content Type ◽  
Public Finances ◽  
Economic Decision Making ◽  
Uk Government ◽  
The Impact

PurposeThis paper analyses the nature and impact of budgetary responses to the pandemic in the context of the strengths and weaknesses of UK public sector financial management.Design/methodology/approachThe analysis is developed through consideration of four modes of government accounting. Data are drawn from multiple official sources, which report actual and forecast government receipts and expenditures as the crisis unfolds.FindingsThere have been dramatic effects on UK government finances. Government receipts have fallen by 12% and expenditures have increased by 36% in the first three months of the crisis (April–June 2020), compared to the previous year. Government debt increased to £1,984bn (99.6% of GDP), the highest percentage since March 1961 (ONS, 2020c). The pandemic will have the greatest impact on UK public finances in 2020–21, with a record budget deficit which, under the OBR (2020c) central scenario, may approach £322bn and increase public sector net debt to £2,205bn (104.1% of GDP).Research limitations/implicationsThe research is necessarily limited by the impact of the pandemic and the government's responses in a rapidly changing social, economic and fiscal environment.Practical implicationsStatistical accounting and budgeting dominate attention because of reporting speed and issues of international comparability. The pandemic has emphasised the importance of timeliness. Government financial reporting is marginalised, though this should not be permanent if the pandemic retreats. Fiscal sustainability analysis will warn that UK public finances are even more unsustainable than before the pandemic.Social implicationsThe interaction of higher levels of debt and future increases in interest rates might result in a new era of austerity and further centralisation of public power and economic decision-making in one of the world's most centralised democracies.Originality/valueThe paper provides an early, structured analysis of the impact of the COVID-19 emergency on UK government finances.

scholarly journals METHODOLOGICAL AND METHODS PRINCIPLES FOR CALCULATING THE COST PRICE OF EDUCATIONAL SERVICES

2021 ◽  
pp. 143-151
Author(s):  
Liliya Korytnyk
Keyword(s):  
Public Sector ◽  
Performance Management ◽  
Financial Management ◽  
Public Services ◽  
System Analysis ◽  
Economic Feasibility ◽  
Educational Services ◽  
Production Cycle ◽  
Effective Management ◽  
The Cost

Introduction. Reforming the public financial management system envisages a transition from the mechanism of retention of public sector entities to the financing of quality public services and performance management. This causes a change in the ideology of the distribution of budget funds between public sector actors. The key indicator that characterizes the efficiency of public resources and provides an assessment of the activities of any entity is the aggregate costs that form the economic indicator "cost". However, the problems of methodological and methodological nature in the formation of the cost of public services to ensure a rational and reasonable amount of funding and effective management of the use of budget funds remain unresolved. Purpose. The purpose of the article is to study the methodological and methodological features of the formation of the cost of educational services to provide economic justification of public funding for free economic development and promote effective management of budget funds in the field of education. Method (methodology). Method of system analysis, methods of causal analysis, tabular method. Results. The conceptual and terminological apparatus used in the process of calculating the cost of training specialists has been improved, which specified the study of the technological process of calculating educational services and became the basis for determining the constitutive indicators for calculating their value. The expediency of determining universal approaches to the method of cost accounting and costing within the main administrator of budget funds, taking into account the industry characteristics and technology of production activities. It was established that the most acceptable for institution of higher education of all the studied methods is out-of-order, revealed the essence of out-of-order method and determined the sequence of out-of-order calculation, which allowed to establish the feasibility of calculating educational services in stages (stages) within the order. In this case, the stages (stages) are directly the academic years as technological processes of the production cycle of training. This approach will ensure the formation of the total cost of educational services for the entire period of the production cycle within the "order", as well as allow to determine the actual cost, which will establish the optimal, cost-effective cost of training, provide accounting and analytical relevant information for decision-making on the quality and economic feasibility of providing a certain type of educational services.

PERANCANGAN SISTEM INFORMASI MANAJEMEN KEUANGAN DI AMIK GARUT

2020 ◽  
Vol 2 (2) ◽  
pp. 128-143
Author(s):  
Tedi Budiman
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Management ◽  
Financial Information ◽  
Financial Problems ◽  
Technological Advances ◽  
Design Program ◽  
Or Groups ◽  
The Cost ◽  
Financial Information Systems

Financial information system is an information system that provides information to individuals or groups of people, both inside and outside the company that contains financial problems and information about the flow of money for users in the company. Financial information systems are used to solve financial problems in a company, by meeting three financial principles: fast, safe, and inexpensive.Quick principle, the intention is that financial information systems must be able to provide the required data on time and can meet the needs. The Safe Principle means that the financial information system must be prepared with consideration of internal controls so that company assets are maintained. The Principle of Inexpensive, the intention is that the cost of implementing a financial information system must be reduced so that it is relatively inexpensive.Therefore we need technology media that can solve financial problems, and produce financial information to related parties quickly, safely and cheaply. One example of developing information technology today is computer technology and internet. Starting from financial problems and technological advances, the authors make a website-based financial management application to facilitate the parties that perform financial management and supervision.Method of development application program is used Waterfall method, with the following stages: Software Requirement Analysis, Software Design, Program Code Making, Testing, Support, Maintenance.

An Experimental Test of the Effects of a Monetary Incentive on Cooperation Rates and Data Collection Costs in Central-Location Interviewing

1983 ◽  
Vol 20 (4) ◽  
pp. 439-442 ◽  
Author(s):  
Frederick Wiseman ◽  
Marianne Schafer ◽  
Richard Schafer
Keyword(s):  
Experimental Study ◽  
Data Collection ◽  
Experimental Test ◽  
Monetary Incentive ◽  
Willingness To Participate ◽  
Central Location ◽  
The Cost ◽  
Collection Costs

The authors describe an experimental study designed to determine the effects of a monetary incentive on (1) a potential respondent's decision to participate in a central-location interview, (2) that person's expressed willingness to participate in a future survey, and (3) the cost of data collection.

scholarly journals Embracing Industry 4.0: Empirical Insights from Malaysia

Informatics ◽  
2021 ◽  
Vol 8 (2) ◽  
pp. 30
Author(s):  
Mansoor Ahmed Soomro ◽  
Mohd Hizam-Hanafiah ◽  
Nor Liza Abdullah ◽  
Mohd Helmi Ali ◽  
Muhammad Shahar Jusoh
Keyword(s):  
Industry 4.0 ◽  
New Technologies ◽  
Descriptive Study ◽  
Digital Transformation ◽  
Quantitative Approach ◽  
Survey Questionnaire ◽  
Digital Revolution ◽  
Leadership Strategy ◽  
The Right ◽  
The Cost

Industry 4.0 revolution, with its cutting-edge technologies, is an enabler for businesses, particularly in reducing the cost and improving the productivity. However, a large number of organizations are still too in their infancy to leverage the true potential of Industry 4.0 and its technologies. This paper takes a quantitative approach to reveal key insights from the companies that have implemented Industry 4.0 technologies. For this purpose, 238 technology companies in Malaysia were studied through a survey questionnaire. As technology companies are usually the first in line to adopt new technologies, they can be studied better as leaders in adopting the latest technologies. The findings of this descriptive study surfaced an array of insights in terms of Industry 4.0 readiness, Industry 4.0 technologies, leadership, strategy, and innovation. This research paper contributes by providing 10 key empirical insights on Industry 4.0 that can be utilized by managers to pace up their efforts towards digital transformation, and can help the policymakers in drafting the right policy to drive the digital revolution.

Versorgung von allergischen Erkrankungen: Große Fortschritte in der digitalen Transformation

2021 ◽  
Vol 9 (2) ◽  
pp. 78-79
Author(s):  
Stephan Traidl
Keyword(s):  
Change Management ◽  
Management Strategy ◽  
Airway Disease ◽  
Digital Transformation ◽  
Digital Tools ◽  
Digital Tool ◽  
Distorted Image

Digital anamorphosis is used to define a distorted image of health and care that may be viewed correctly using digital tools and strategies. MASK digital anamorphosis represents the process used by MASK to develop the digital transformation of health and care in rhinitis. It strengthens the ARIA change management strategy in the prevention and management of airway disease. The MASK strategy is based on validated digital tools. Using the MASK digital tool and the CARAT online enhanced clinical framework, solutions for practical steps of digital enhancement of care are proposed.

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