Thesis Submission Dorothy Mubiana UNISE1791IT 2023 (1)
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Currently, the 33 regional audit courts are responsible to monitor the public nancial management cycle for states and municipalities and to judge the compliance of governors' acts to the laws regarding procurement and civil servants' employment from more than 20,000 governmental entities under their jurisdiction. is article aims to analyze the diversity of internal conn guration of these regional audit courts and to discuss the potential associations with the nancial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to o cial documents from the audit courts, such as audit manuals and activities reports. e audit quality drivers were identii ed within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identii ed conn gurations vary according to the team's organization and size, auditor rotation and use of data reporting systems. e discussion shows that dissimilarities on the courts' conn gurations, as they are responsible to audit a specii c country area, will contribute to a dii erent coercion level on scal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. is paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality ee ects in the public nance studies in Brazil.
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The paper investigated the impact of the Integrated Financial Management Information System (IFMIS) on financial management within the Ugandan government. While the system has not yet been fully implemented across all Local Governments, it remains a focal point for future plans. This descriptive study employed primary data collection through well-structured questionnaires distributed among 125 respondents. Methodologically, the research involved a literature review, selection of study sites, determination of the population and sampling procedures, and utilization of questionnaires for data collection, which were subsequently analysed using SPSS Version 20. The study aimed to address research questions pertaining to the influence of IFMIS on financial management at the district level. Results indicate a significant positive impact of IFMIS on financial management practices. Additionally, the study identified various integrated financial management information system oracle modules utilized within district Local Governments, including General Ledger, Receivables, Payables, Purchasing, Cash Management, Public Sector Budgeting, and Reports Builder. Challenges in implementation and employee capabilities were noted as hindrances to IFMIS effectiveness, with employee capabilities emerging as a crucial factor influencing IFMIS performance within district Local Governments.
2013
The Government of Kenya (GoK) has a number of well-established social insurance schemes and safety net programs, but their coverage has tended to be low and their effectiveness limited. The coverage of cash transfer programs has grown significantly but remains low in comparison with the size of the population in need. This assessment uses the draft guidance notes on Program-for-Results (PforR) operations prepared by the Operations Policy and Country Services (OPCS) department of the World Bank. The assessment reviews the fiduciary aspects of the government's national safety net program. According to this assessment, the strengths include: (i) sector-wide planning and budgeting through the Sector Working Groups (SWGs), the Medium-term Planning (MTP) framework, and the Medium-term Expenditure Framework (MTEF); (ii) increasing computerization through the Integrated Financial Management Information System (IFMIS); (iii) current efforts to develop and roll out a single registry linke...
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Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. However, it is argued that the adoption of accounting reforms by public sector entities in developing countries is attributed to the seeking of financial legitimacy, rather than
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2014
Lüder 's Financial Management Reform Process Model (2002) is used to analyse and explain the context of the accounting reform process at the central government of Malta, thus introducing Malta in the field of Comparative International Governmental Accounting Research (CIGAR). Organisational Theory that underlies this model is referred to when discussing its limitations. The qualitative research methodology required a set of interviews with actors involved in the reform process, supported by documentary research. The governmental accounting reform process in Malta is described in two phases: the environment of the first phase is assessed as conducive to change; in the second phase, stronger forces at macro level reduced this conduciveness. The long-winding reforms at central government level in Malta may only be illusory because once the statistical reporting requirements for Eurostat were achieved, the reform concept changed. The findings confirm the centrality of the budget in government accounting. Standards (IPSAS) does not appear to be well-informed and appears based on the quest for credibility. The objective of the European Union (EU)'s interest in IPSAS is also questioned since these financial reporting standards do not give budgeting particular importance, and reporting to the EU by member states is already harmonised through the ESA95.
2004
printed on recycled paper 1 2 3 4 06 05 04 World Bank Country Studies are among the many reports originally prepared for internal use as part of the continuing analysis by the Bank of the economic and related conditions of its developing member countries and to facilitate its dialogues with the governments. Some of the reports are published in this series with the least possible delay for the use of governments, and the academic, business, financial, and development communities. The manuscript of this paper therefore has not been prepared in accordance with the procedures appropriate to formally-edited texts. Some sources cited in this paper may be informal documents that are not readily available. The findings, interpretations, and conclusions expressed in this paper are entirely those of the author(s) and do not necessarily reflect the views of the Board of Executive Directors of the World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply on the part of the World Bank any judgment of the legal status of any territory or the endorsement or acceptance of such boundaries.
printed on recycled paper 1 2 3 4 06 05 04 World Bank Country Studies are among the many reports originally prepared for internal use as part of the continuing analysis by the Bank of the economic and related conditions of its developing member countries and to facilitate its dialogues with the governments. Some of the reports are published in this series with the least possible delay for the use of governments, and the academic, business, financial, and development communities. The manuscript of this paper therefore has not been prepared in accordance with the procedures appropriate to formally-edited texts. Some sources cited in this paper may be informal documents that are not readily available. The findings, interpretations, and conclusions expressed in this paper are entirely those of the author(s) and do not necessarily reflect the views of the Board of Executive Directors of the World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply on the part of the World Bank any judgment of the legal status of any territory or the endorsement or acceptance of such boundaries.

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