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The Introduction of Accrual Accounting in the Public Sector of Nigeria - The Perception of Auditors, Preparers of Financial Statements and Accounting Academics

Chukwunedu, Okaro Sunday - 2012

This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was adopted for this study. Questionnaire was distributed to...

Persistent link: https://www.econbiz.de/10013107560

Public Sector to Public Services : 20 Years of 'Contextual' Accounting Research

Broadbent, Jane - 2009

Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of quot;modernisationquot;, which, in part, means that these...

Persistent link: https://www.econbiz.de/10012764457

Public Sector Accounting System - A Conceptual Analysis

N, Abhishek - 2019

society at large. If this is the reality, it is clear that the financial transactions of each of these organisations are … different from each other. So it is not possible to record their transactions as per single accounting standard. Hence, it is … public sector to account for their financial transactions. The present paper is intended to analyse the public sector …

Persistent link: https://www.econbiz.de/10012857691

Accrual Accounting & Financial Reporting in the Public Sector : Reframing the Debate

Carlin, Tyrone M. - 2004

Over the past decade, the governments of a growing number of jurisdictions throughout the world have elected to implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This phenomenon has been widely debated in public management...

Persistent link: https://www.econbiz.de/10014074321

Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional

Argilés, Josep M. - Department of Economics and Business, Universitat … - 2003

In this article an empirical analyse of farming costs is performed within the frame of the activity based costing, employing a panel data set of Catalan farms. One the main conclusions of the study is that there is limited association for transaction and farm costs, especially in indirect costs....

Persistent link: https://www.econbiz.de/10005707974

The Book-Keeping of Inside-Community Transactions

Paliu-Popa, Lucia - Volkswirtschaftliche Fakultät, … - 2008

European Union, in the work presented below I intended to approach the way to evidence the inside-community transactions book …

Persistent link: https://www.econbiz.de/10005619295

Imports of Goods on its Own with Payment at Sight Analyzed from an Accounting Perspective

Paliu-Popa, Lucia - Volkswirtschaftliche Fakultät, … - 2013

Although the permanent diversification of international trade and the development of commercial transactions show the … constant concern of entities working in this area to provide new ways of promoting foreign trade transactions, businesses that … one hand, with the tax treatments specific to such transactions and, on the other hand, with the specificities related to …

Persistent link: https://www.econbiz.de/10011108880

Creditor Coordination Effects and Distress Prediction

Lee, Hanna - 2013

distress caused by coordination failure among creditors, and inconsistent with these effects explaining other sources of …

Persistent link: https://www.econbiz.de/10013078945

The intertwined functions of advanced information systems and management control practice in a municipal context

Bredmar, Krister; Melin, Ulrika - In: Business systems research : a system view accross … 12 (2021) 2, pp. 160-171

Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of...

Persistent link: https://www.econbiz.de/10013288125

Transitioning to accrual accounting in the public sector

Minovski, Zoran; Hughes, Jesse W.; Kocevski, Aleksandar - In: Journal of contemporary economic and business issues 3 (2016) 2, pp. 75-88

Public sector entities’ aim is to provide services to their citizens. They operate in a specific environment and thus, their accounting system differs from the one used by business enterprises, and its development moves towards greater achievement of the international financial communication,...

Persistent link: https://www.econbiz.de/10011588185

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