scholarly journals Difficulties of municipalities in the cearense metropolitan region in adhering to the public accounting convergence process: a multi-study

2021 ◽  
Vol 13 (2) ◽  
Author(s):  
Thaís da Silva Moura ◽  
Roberto Sérgio do Nascimento ◽  
Ricardo Viotto
Keyword(s):  
Public Goods ◽  
International Standards ◽  
Metropolitan Region ◽  
Public Accounting ◽  
The Public ◽  
Goods And Services ◽  
Public Investments ◽  
Convergence Process ◽  
Accounting Convergence

Objective: The purpose of this multi-case study is to evaluate the perceptions of Brazilian municipalities regarding the process of convergence of public accounting to international standards, initiated in 2008, considering the importance of these federated entities in the primary provision of public goods and services to society. Methodology: It was based on the application of a questionnaire with structured questions applied to the finance departments in 7 (seven) municipalities of the Metropolitan Region of Fortaleza. In addition to this aspect, the municipalities were selected based on the state’s GDP and the level of public investments made by them. Results: The results were considered consistent by emphasizing that 71% of the municipalities started the convergence process within the deadline established by the National Treasury Secretariat (STN), however only 43% stated they were prepared to apply the NBCASP. One of the main related difficulties refers to the lack of investment in training for the technicians involved and of their own systems to operate the changes determined by the STN. Contributions of the Study: Effectively, the research proved real difficulties experienced by part of the surveyed municipalities that can compromise the progress of the convergence process in Brazil, aspects which were not considered in the researches previously carried out.

scholarly journals Green and Sustainable Public Procurement—An Instrument for Nudging Consumer Behavior. A Case Study on Romanian Green Public Agriculture across Different Sectors of Activity

2020 ◽  
Vol 13 (1) ◽  
pp. 12
Author(s):  
Rocsana Bucea-Manea-Țoniș ◽  
Oliva Maria Dourado Martins ◽  
Dragan Ilic ◽  
Mădălina Belous ◽  
Radu Bucea-Manea-Țoniș ◽  
...  
Keyword(s):  
Web Of Science ◽  
Public Procurement ◽  
International Standards ◽  
Public Authorities ◽  
The Public ◽  
Goods And Services ◽  
Second Stage ◽  
Complex Process ◽  
Green Public Procurement

Green Public Procurement (GPP) became an efficient instrument to achieve the objectives of environmental policy expressed by the European Commission in its Communications. At the same time, it must be addressed by the public authorities as a complex process, in which all purchased goods and services must integrate perfectly into an entire puzzle-like system of legislation, the construction field, innovation, healthcare, food, and education. Scientific references published in the Web of Science (WoS) mainly between 2017 and 2020 were investigated, and they analyze the implications of green public procurement in various fields, as presented by scientific communities. This article brings as a novelty in this context the identification of some barriers in the adoption of these processes, so that they can be overcome. Based on good practices and international standards and trends, the article shows how aspects related to the implementation of green procurement in society can be taken into account. In the second stage, we added a case study on Romanian green agriculture and discussions regarding inter-correlation between different fields and GPP.

scholarly journals Cybersecurity Threat Modelling: A Case Study of An Ecommerce Platform Migration to the Public Cloud

2020 ◽  
Vol 4 (4) ◽  
Author(s):  
Bamidele Ola ◽  
Iyobor Egho-Promise
Keyword(s):  
Information Technology ◽  
Public Cloud ◽  
The Public ◽  
Goods And Services ◽  
It Systems ◽  
The World ◽  
Modelling Techniques ◽  
Security Concerns ◽  
Threat Modelling

The emergence of ecommerce almost three decades ago has completely transformed the approach to purchasing goods and services across various countries in the world. Almost every country in the globe, now have some form of ecommerce operations, this has further been enhanced by the stay at home COVID-19 induced lockdowns. The value and volume of transactions has also increased in transactions. However, there has been security concerns impacting ecommerce operations, which has in part, led to increasing adoption of hosting ecommerce systems in the public cloud. Threat modelling offer mechanisms to enhance the security of information technology (IT) systems. In this paper, we apply different threat modelling techniques to decompose the migration of an on-premise hosted ecommerce system to the public cloud and also evaluate these threat modelling techniques.

scholarly journals Managing for Citizen Satisfaction: Is Good Not Enough?

2019 ◽  
Vol 5 (1) ◽  
pp. 21 ◽  
Author(s):  
Brian K. Collins ◽  
Hyun Joon Kim ◽  
Jie Tao
Keyword(s):  
Public Goods ◽  
Performance Management ◽  
Structural Equation ◽  
Equation Modeling ◽  
Citizen Satisfaction ◽  
The Public ◽  
Goods And Services ◽  
Public Managers ◽  
Using Data ◽  
Public Economy

Citizen satisfaction is a popular means of performance management. It underscores a common conception that citizens are customers who are concerned about the quality of public goods and services. We offer a theory that suggests the quantity of public goods and services is also important. We develop our theory based on democratic models of the public where citizens are concerned about equity and accessibility to public goods and services. Using data from two municipal surveys and Structural Equation Modeling (SEM), we test three hypotheses and find that both quality and quantity of public service provision are significant antecedents to citizen satisfaction. In our conclusion, we explain how these results call for a more complex conceptualization of the performance associated with managing for citizen satisfaction, and we recommend public managers develop and employ skills that recognize the complex consumptive and democratic attributes of citizens in a public economy.

Cook and Thomas, LLC: Balancing Auditor Liability, Client Confidentiality, and the Public Interest

2015 ◽  
Vol 32 (1) ◽  
pp. 17-32 ◽  
Author(s):  
Kelsey R. Brasel ◽  
Brian E. Daugherty
Keyword(s):  
Critical Thinking ◽  
Public Interest ◽  
Public Accounting ◽  
Difficult Situation ◽  
Auditor Liability ◽  
Accounting Firm ◽  
The Public ◽  
Optimal Balance

ABSTRACT In this case students are asked to assume the role of Alex Trifold, CPA, an audit partner for the public accounting firm, Cook and Thomas, LLC, who holds going concern information about an audit client that may impact other entities audited by Cook and Thomas. The case study illustrates how adherence to auditing standards may place auditors in a difficult situation when balancing the auditor's risk of litigation, the clients' rights to confidentiality, and the auditor's duty to the public. Additionally, the case provides exposure to prior litigation cases against auditors with unfavorable outcomes when auditors chose to protect their client's confidentiality, and, conversely, in cases where auditors chose to protect the greater public interest. The case requires students to engage in critical thinking by providing their viewpoints as to the optimal balance of limiting auditor liability, adhering to client confidentiality requirements, and simultaneously serving the public interest. The case study is appropriate for both undergraduate and graduate auditing courses.

Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) di Daerah Istimewa Yogyakarta

MODUS ◽  
2016 ◽  
Vol 28 (1) ◽  
pp. 23
Author(s):  
Caecilia Mesian Anggit Sari ◽  
Rustiana Rustiana
Keyword(s):  
Descriptive Analysis ◽  
International Standards ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Public Accounting Firms ◽  
Questions And Answers ◽  
Level 3 ◽  
Level 1 ◽  
Business Entities

Abstrak Tujuan dari penelitian ini adalah untuk memetakan penerapan standar auditing berdasarkan International Standards on Auditing (ISA) di Kantor Akuntan Publik (KAP) di Yogyakarta. Penelitian ini merupakan penelitian kualitatif yang menggunakan wawancara mendalam dan kuesioner terbuka untuk mengumpulkan data dari KAP. Sampel penelitian adalah 6 dari 12 KAP di Yogyakarta. Analisis data menggunakan analisis deskriptif dan wawancara intensif dengan para pengambil keputusan dari KAP (manajer atau partner). Hasil penelitian menunjukkan bahwa 50% dari KAP di Yogyakarta berada pada tahap mengetahui (level 1), 17% pada tahap aplikasi (level 3), dan 33% pada tahap pendidikan (level 4). Implikasi dari penelitian ini adalah bahwa KAP di tingkat 1 harus berkontribusi secara aktif untuk mencari informasi tentang audit dari badan usaha kecil berdasarkan ISA yang telah diterbitkan oleh Ikatan Akuntan Indonesia. Pertanyaan dan Jawaban (TJ) buku pegangan berisi prinsip-prinsip audit yang berbasis ISA untuk badan usaha kecil dan menengah. Buku panduan ini dimaksudkan untuk membantu auditor dalam menerapkan standar audit yang relevan secara efektif dan efisien. Kata kunci: International Standards on Auditing (ISA), Kantor Akuntan Publik, Auditor Abstract The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta. This study is a qualitative research that uses in-depth interviews and open-questionnaires to collect data from public accounting firms. The research sample consists of 6 of 12 public accounting firms. Data were analyzed by using descriptive analysis and intensive interviews with the decision makers of public accounting firms (managers or partners). The results show that 50% of public accounting firms in Yogyakarta are at the stage of knowing (level 1), 17% at the application stage (level 3), and 33% at the stage of education (level 4). The implication of this study is that the public accounting firms at level 1 should contribute actively to seek information about the audit of small business entities based on ISA which has been issued by the Indonesian Institute of Accountants. The Questions and Answers (TJ) handbook contains the ISA-based audit principles for small and medium business entities. This handbook is intended to assist the auditor in applying relevant audit standards effectively and efficiently. Keywords: International Standard on Auditing (ISA), Public Accounting Firm, Auditor

scholarly journals Um olhar sobre as festas juninas e seus novos cenários: O caso do São João de Maracanaú - Região Metropolitana de Fortaleza (RMF, Ceará)

GeoTextos ◽  
2012 ◽  
Vol 7 (2) ◽  
Author(s):  
Maryvone Moura Gomes
Keyword(s):  
Empirical Research ◽  
Spatial Dynamics ◽  
Symbolic Representation ◽  
Metropolitan Region ◽  
Structured Interviews ◽  
The Public ◽  
Qualitative Approaches ◽  
Party Characteristics ◽  
Attraction And Retention

A pesquisa corresponde à investigação sobre a representação simbólica do espaço festivo do São João de Maracanaú no período do ciclo junino na Região Metropolitana de Fortaleza (RMF-CE). As festas juninas perderam o formato de festas interioranas e adquiriram a forma de festivais e a condição de “espetáculos urbanos”, agregando, ao espaço festivo, novos espaços e funcionalidades visando à atração e à permanência do público. A pesquisa tem como objetivo produzir o mapeamento local do São João de Maracanaú-CE, fazendo uma leitura de como se dispõem os cenários e se dão as dinâmicas espaciais no período festivo. A pesquisa apresenta como aporte metodológico uma abordagem qualitativa e a realização de entrevistas semiestruturadas. A pesquisa empírica foi realizada no mês de julho de 2011 em Maracanaú, RMF-CE. Abstract A LOOK AT THE JUNE PARTIES AND ITS NEW SCENARIOS: A CASE STUDY OF SAINT JOHN´S PARTY AT MARACANAU - METROPOLITAN REGION OF FORTALEZA (CEARÁ) This research is the result of an investigation into the symbolic representation of St. John´s festive space of Maracanau during the june cycle parties in Fortaleza´s Metropolitan Region. Those events have lost their “country party” characteristics and acquired festival formats and “urban entertainment” conditions, adding to festive space new options of scenarios and features focused on the attraction and retention of the public. This research aims to produce the mapping of St. John´s of Maracanaú party, showing how scenarios are disposed and describing the spatial dynamics observed during the festive period. This research presents as methodological contributions, qualitative approaches and semi-structured interviews. The empirical research was conducted on July, 2011, at Maracanau, a city that belongs to Fortaleza´s Metropolitan Region.

scholarly journals Retrospectives: James Buchanan: Clubs and Alternative Welfare Economics

2021 ◽  
Vol 35 (3) ◽  
pp. 243-256
Author(s):  
Alain Marciano
Keyword(s):  
Economic Theory ◽  
Social Welfare ◽  
Public Goods ◽  
Public Economics ◽  
Social Welfare Function ◽  
Welfare Economics ◽  
Individual Utility ◽  
James Buchanan ◽  
The Public ◽  
Goods And Services

James Buchanan wrote “An Economic Theory of Clubs” and invented clubs to support a form of welfare economics in which there is no social welfare function (SWF) and individual utility functions cannot be “read” by external observers. Clubs were a means to allow the implementation of individualized prices for public goods and services and to allow each individual to pay exactly the amount he wants to pay. He developed this project to answer and counter Paul Samuelson's analysis of public goods, in which social welfare functions play a crucial role. Buchanan and Samuelson disagreed over the allocation of the costs of the public good to each individual. To Buchanan, it was by relying on individual's preferences. To Samuelson, by using a SWF. Buchanan's clubs are thus foreign and incompatible with the traditional Samuelson-style public economics in which they are used.

scholarly journals Assessing ‘good governance’:‘scientific’ measurement and political discourse

2014 ◽  
Vol 10 (1) ◽  
Author(s):  
Robert Gregory
Keyword(s):  
Civil Society ◽  
Public Goods ◽  
Public Interest ◽  
Political Discourse ◽  
Good Governance ◽  
The Public ◽  
Goods And Services ◽  
The Past ◽  
Wide Range ◽  
State Authority

The idea of governance – as distinct from government – has become intellectually fashionable in academic circles over the past decade or so, constituting a new conceptual paradigm that embodies ideas about the dispersal and fragmentation of formerly centralised state authority, the increasing involvement of civil society in the delivery of public goods and services, and the networked collaboration of a wide range of governmental and nongovernmental bodies in the pursuit of public purposes and the public interest.

scholarly journals The study of Accountants Perceptions of Different Security Systems Adopted in the Public Accounting Sector in Lebanon

2019 ◽  
Vol 13 (1) ◽  
pp. 335-346
Author(s):  
Ali Kassem ◽  
Bogdan Stefan Ionescu
Keyword(s):  
Implementation Process ◽  
Financial Information ◽  
International Standards ◽  
Financial Data ◽  
Quantitative Methodology ◽  
Security Measures ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Security Systems ◽  
The Public

Abstract Public Accounting is one of the very rising sectors in the industry. The aim is to produce bulk of financial information that can be further used for making informed decisions by the stakeholders. The wrong information or might jeopardize the involved businesses and thus it is necessary to protect this sort of information from outside and vulnerable attacks. As, the transparency and accountability of financial statement is very crucial for the stakeholder’s trust as well as the investment, the security of financial information is very essential for the relevance, validity, and reliability of the financial data. However, there is always a lingering risk of security breaches such as brute force attacks to get the information. The main focus of this paper is to examine the security systems and the strategies used by the public accountants in Lebanon to secure the financial data and relevance of financial reports. To carry out this study a quantitative methodology was applied and a survey was conducted with a representative sample of accountants, who are currently employed in the Lebanese governmental sector. The survey questionnaire was prepared to measure their perceptions regarding the security of the public accounting in Lebanon and to also evaluate their efficiency in protecting the data as well as detecting threats. The research conducted is likely to determine the quality of financial data protection in public accounting in Lebanon and suggest possible solutions in increasing security. As, the security measures are an integral part of the IPSAS implementation process this study highly contributes to both the theory of the IPSAS adoption and the practice of aligning local accounting practices in accordance to the international standards by doing exorbitant efforts to strengthen the security management in Lebanon’s Public Accounting Sector.

THE DISRUPTED RHYTHM OF PUBLIC SPACES UNDER THE COVID-19 LOCKDOWN: A CASE STUDY FROM MUMBAI METROPOLITAN REGION

Ensemble ◽  
2021 ◽  
Vol SP-1 (1) ◽  
pp. 54-59
Author(s):  
Sanjukta Sattar ◽  
Keyword(s):  
Public Space ◽  
World Wide ◽  
Public Life ◽  
Public Spaces ◽  
Metropolitan Region ◽  
The Public ◽  
Depth Analysis ◽  
The Impact ◽  
Local Road

The COVID-19 pandemic has paralyzed public life world-wide. The need for maintaining physical/social distance has led to a change in the order and nature of human activities across public spaces. As a result, the usual rhythm of activities in public spaces has come to be disrupted. Taking this into consideration, the study delves into the disrupted rhythm of the urban public spaces under the impact of the COVID-19 pandemic and the consequently imposed lockdown. By adopting a case study-based approach, an in-depth analysis has been carried out to comprehend the change in the daily rhythm of a local road in the wake of the pandemic and lockdown. Lefebvre’s technique of ‘rhythmanalysis’ has been applied to carry out this study, as it is highly suited in studying the flow of everyday life in a spatiotemporal context. The article traces the change in the rhythm of activities in the study area during the pandemic and lockdown in comparison to the usual rhythm of activities that existed in the area before the pandemic. The findings of the study reveal that the pandemic has taken a toll on the study area, where the pre-existing rhythm of the public space has been overtaken by a disrupted rhythm that has given rise to chaos and confusion.

Sign in / Sign up

Export Citation Format

Share Document