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Performance Measurement in Public Sector of Transition Countries
Veladar, Benina; Bašić, Meliha; Kapić, Jadranka - In: Business Systems Research 5 (2014) 2, pp. 72-83
Background: For many years, performance indicators have served as a valid instrument for the evaluation of the public sector quality and efficiency in the majority of developed countries. Such measurements allow internal and external evaluation of the efficiency of the budget and public...
Persistent link: https://www.econbiz.de/10010929945
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THE ACCOUNTING SYSTEM AND BUDGETARY FUNDING OF PUBLIC INSTITUTIONS. CASE STUDY: INSTITUTIONS FINANCED BY THE LOCAL COUNCIL OF GALATI
Iren, Radu Riana; Violeta, Isai - In: Risk in Contemporary Economy (2013), pp. 206-211
, international financial reporting practices are referring to International Accounting Standards for the Public Sector (IPSAS). In … this paper we intend to present a parallel between International Financial Reporting Standards (IFRS) and IPSAS conjunction …
Persistent link: https://www.econbiz.de/10010743214
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International Standards of Public Sector Reports
Tabalina, Svetlana - In: Public administration issues (2011) 3, pp. 49-61
of their fi nancial statements and major diff erences between IPSAS and IFRS/IAS. …
Persistent link: https://www.econbiz.de/10010791461
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Adopting IPSAS to improve governmental accountability in Spain: an empirical study
Galera, Andrés Navarro; Bolívar, Manuel Pedro Rodríguez - In: International Journal of Critical Accounting 4 (2012) 5/6, pp. 572-607
In Spain, a new General Public Accounting Plan has been approved adapting Spanish accounting criteria to the IPSAS … IPSAS is the measurement bases used in accounting. Regardless of problems of reliability, the fair value (FV) accounting … proposed by the IPSAS aims to favour the understanding, efficiency assessments, timeliness of financial reports and to improve …
Persistent link: https://www.econbiz.de/10011130114
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The Transition to European Standards Harmonized by Accounting for the Public Sector – Necessity and Perspectives
Manea Marinela – Daniela - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 652-657
reporting frame integrated at a European level – European Public Sector Accounting Standards (EPSAS). The main objective of … implementing EPSAS at EU’s level is to reduce the complexity of the methods and procedures used for transforming accounting …
Persistent link: https://www.econbiz.de/10010940696
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CONSOLIDATED FINANCIAL STATEMENTS – A NEW REPORTING PRACTICE IN THE PUBLIC SECTOR
CÎRSTEA, Andreea; CÎRSTEA, Stefan-Dragos - In: Management Intercultural (2015) 33, pp. 53-60
The reforms that have lately influenced the public sector determined several changes in the reporting system, causing the introduction of a new reporting practice in the public sector, namely the consolidated reports. These reports come to bring added value to the accounting and reporting...
Persistent link: https://www.econbiz.de/10011268683
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Transition requirements of accrual accounting in central government of developed and developing countries: statistical analysis - with special focus on The Netherlands and Egypt
Ouda, Hassan A.G. - In: International Journal of Accounting and Finance 4 (2014) 3, pp. 261-304
In recent years, transition to accrual accounting in the public sector in general and particularly in central government has been the major focus of policy makers and specialists. While there are some empirical studies that have investigated the success of the transition to accrual accounting in...
Persistent link: https://www.econbiz.de/10010732437
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ACCRUAL ACCOUNTING ADOPTION IN THE ROMANIAN PUBLIC SECTOR
PITULICE, Ileana Cosmina - In: Romanian Statistical Review 61 (2013) 1, pp. 66-76
In Romania the development of public sector accounting was initiated in 2002, and enlarged for all public sector entities in 2005, but the transition is a static process although there are many issues that should be changed. Based on Hepworth’s (2003) preconditions of success in adoption...
Persistent link: https://www.econbiz.de/10010643267
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Changing Forms of Performance Measures and Management in the Context of New Public Management Reform in Australia: Evidence from Four Selected Government Agencies
Hoque, Zahirul - Deakin University, Faculty of Business and Law, School … - 2005
New public financial management (or NPFM) doctrines advocate the introduction of commercial accounting practices such as accrual accounting and budgeting and meaningful performance measures and management. Within the new public management (NPM) paradigm, NPFM emphasizes financial accountability...
Persistent link: https://www.econbiz.de/10004982318
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The Cost of Government and the Misuse of Public Assets
Prakash, Tej; Tanzi, Vito - International Monetary Fund (IMF) - 2000
This paper deals with efficiency in the public sector. It argues that the habit of relating efficiency to public spending, as is generally done, may give wrong results when, as is often the case, public institutions use public assets (land, buildings, etc.) without imputing a cost for that use....
Persistent link: https://www.econbiz.de/10005605322