Accounting Reforms

This study explores the impact of Artificial Intelligence (AI) on the accounting profession in Algeria, focusing on its potential to enhance efficiency, accuracy, and decision-making processes. AI is revolutionizing traditional accounting practices by automating tasks such as data entry, financial analysis, and auditing, leading to significant time and cost savings. However, this transition poses challenges, including workforce displacement and the need for upskilling. The study emphasizes the importance of adapting regulatory frameworks and fostering continuous professional development to address these issues in Algeria's context. Through the case studies, the research highlights how Algerian firms are adopting AI to enhance decision-making, reduce costs, and streamline operations. The findings suggest that AI adoption offers significant benefits, but requires careful management and workforce training to fully realize its potential in Algeria.

The performance of Economic Diplomacy is one of the most important concerns of the state;This paper seeks to include an analysis of the possibility of investing Algerian economic diplomacy in advancing development from the side of the purple economy, As this study, aims to highlight the relationship between the independent variable (Economic Diplomacy) and the dependent variable (Purple Economy).Where a questionnaire was distributed to a sample of 65 Professors, specialized researchers in diplomacy research , and doctoral students; where the (SPSS) program, was used and as a result of this study it was found that there is a positive correlation between the two variables, in this way we concluded , the important role played by Economic Diplomacy in the process of the transition toward the purple economy .Thus, the advancement of the Algerian economy and from it contributing to achieving economic security, which achieves the state's goals and future options.

Purpose-The overall objective is to evaluate the implementation of SIIG/SAGE in the search for rationality in budgeting and overcoming incrementalism. In its specific objectives, the study aimed to analyze the variation of budgetary allocations in the planning of Fiocruz during 2001 to 2017 from the punctuated equilibrium theory perspective. To describe factors that influenced levels of stability and budget scores, and to examine the participation of SIIG/SAGE systems in the rational determinants present in the budget process. Design/Methodology-The research technique adopted was the case study, whose unit of analysis was the implementation of the SIIG / SAGE systems in the budgetary elaboration of Fiocruz. Two stages divide the research. First, internal documents data were tabulated using descriptive statistics tools then analyzed in light of the punctuated equilibrium theory. It allowed the identification of discrepant variations in annual budget allocations and their highlighted characteristics. In the second stage, data from structured interviews using content analysis confronted these variations, which revealed the rational determinants in the budget process and their relations with SIIG / SAGE. Findings-The results showed fundamental contributions of the SIIG and SAGE systems to the promotion of transparency, participation in the choices and standardization of the budget data. For the alignment of the budget with the strategy, performance analysis, monitoring and strategic communication, there were contributions, but in a more limited way, motivating the formulation of the proposals of this study. Practical implications-The research applicability is important to the organization since it evaluates the results obtained after the implementation of its key planning system. The institution's internal community will be the largest beneficiary of this relevance. The proposals put forward may increase the budget process transparency level of in Fiocruz, communicating to the actors involved where and how the resources are being used. Social implications-The explanation of the factors that interfere in the budgetary choices of a public organization contributes to discuss the development of an efficiency culture in the public resources management, which can directly affect the quality of the expenses and services provided to society. Originality-To evaluate the effects of a recently deployed information system. Besides this, the analysis of the determinants that influence internal budget choices in a complex organization such as Fiocruz is a poorly explored field.

Resumo: A presente pesquisa objetivou investigar as despesas com diárias das Câmaras Municipais (CM) do Estado da Paraíba, no ano de 2019, relacionando-as com outras variáveis tais como: total de despesas, população local, número de vereadores, quantidade de beneficiários, quantidade de diárias, distância da capital e gestor municipal em primeiro mandato, se o mesmo possui maioria na câmara. Para isso utilizou-se uma amostra com 139 casas legislativas paraibanas (total das CM que empenharam gastos com dia rias no ano de 2019). Para ana lise dos dados utilizou-se a ana lise descritiva e a ana lise estatí stica de Correlaça o de Pearson, Teste Shapiro-Wilk, Modeloᴮ, Test da anova e Regressa o Linear Mu ltipla. O modelo sugerido possui um poder explicativo de 74,8%, sugerindo que as variáveis presentes nos modelos são relevantes para explicar o comportamento da Despesa com diária. A investigação dos dados coletados revelou que a Câmara Municipal de Santa Rita foi a que mais utilizou recursos com diárias, em valores absolutos (R$ 619.325,24), seguida pela Câmara de Cabedelo. Além disso, em termos percentuais comparados com as despesas totais, Santa Rita não só aparece novamente com o consumo de 8,13% do seu orçamento total em despesas, mas também em quantidade de diárias, em que lidera o ranking, com 164 diárias.

Publikacija daje prikaz svih Međunarodnih racunovodstvenih standarda za javni sektor objavljenih i važecih zakljucno s 2014. godinom, pri cemu je kao podloga za prikaz koristena objava MRSJS (Handbook of International Public Sector Accounting Pronouncements) javno dostupna na stranicama IFAC-a (Međunarodne federacije racunovođa) koja je glavni cimbenik međunarodne standardizacije racunovodstva i financijskog izvjestavanja javnog sektora. Prikazi MRSJS nisu do sada u ovoj formi bili dostupni na hrvatskom jeziku. Posebno važan argument i poticaj objavi prikaza standarda dan je promjenama u sustavu državnog racunovodstva koji se ocekuju u punopravnom clanstvu u Europskoj uniji koje nosi niz zahtjeva u pogledu izvjestavanja o državnim financijama i proracunskoj potrosnji kojima se mora udovoljiti. Publikacija je strukturirana logicnim slijedom koji polazi od uvodnih napomena u kojima se prezentiraju međunarodni trendovi u državnom racunovodstvu, pravci harmonizacije racunovodstvenih sta...

Purpose-The purpose of this paper is to analyze the application of budgeting and accounting bases and their relation to financial accounting reporting systems through a comparative survey of three SouthEastern European countries (Slovenia, Croatia and Bosnia and Herzegovinathe Entity of the Republic of Srpska). Design/methodology/approach-The in-depth analysis based on the study of related literature and comprehensive review of existing indicators of accounting systems leads to the identification and characterization of the most important components of the government accounting systems' focusing also on the information usefulness in the decision-making processes. Findings-Dual reporting based on different bases is the main feature of the accounting information system of selected countries. Budgetary reports based on a cash basis represent the primary source of information for decision making. Selected jurisdictions started with the preparation and presentation of financial reports based on the accrual/modified accrual basis which was not the result of the informational needs of decision-makers, so the information themselves have become their own purpose. Practical implications-By exploring the opportunities and obstacles in the implementation of the accrual basis in the selected countries, the paper contributes to the development of the EPSAS project. Originality/value-This paper contributes to the literature on the application of various budgeting and accounting bases, with an emphasis on research of the similarities and differences of the reporting methods, for the purpose of distinguishing more easily two basic types of reports and, consequently, identifying their appropriate use.

Publikacija daje prikaz svih Međunarodnih racunovodstvenih standarda za javni sektor objavljenih i važecih zakljucno s 2014. godinom, pri cemu je kao podloga za prikaz koristena objava MRSJS (Handbook of International Public Sector Accounting Pronouncements) javno dostupna na stranicama IFAC-a (Međunarodne federacije racunovođa) koja je glavni cimbenik međunarodne standardizacije racunovodstva i financijskog izvjestavanja javnog sektora. Prikazi MRSJS nisu do sada u ovoj formi bili dostupni na hrvatskom jeziku. Posebno važan argument i poticaj objavi prikaza standarda dan je promjenama u sustavu državnog racunovodstva koji se ocekuju u punopravnom clanstvu u Europskoj uniji koje nosi niz zahtjeva u pogledu izvjestavanja o državnim financijama i proracunskoj potrosnji kojima se mora udovoljiti. Publikacija je strukturirana logicnim slijedom koji polazi od uvodnih napomena u kojima se prezentiraju međunarodni trendovi u državnom racunovodstvu, pravci harmonizacije racunovodstvenih sta...

T o examine the state of managerial accounting use in Croatian public sector, the survey based on the questionnaire made was conducted in 2006 and 2011. The questionnaire was sent to 150 organizations and units in public sector and it consisted of 24 questions. The total of 123 units responded to the questionnaire in 2006, while 88 public sector units and organizations returned the answered questionnaire in 2011. In this paper the authors present empirical results of the research conducted. The results prove that cost management for purposes of cost planning and control in Croatian public sector is still undeveloped and still not sufficiently used in the process of determining budgetary spending. Also, the authors provide possible solutions for better usage of managerial accounting in Croatian public sector. Cost planning and control in Croatian public sector

T o examine the state of managerial accounting use in Croatian public sector, the survey based on the questionnaire made was conducted in 2006 and 2011. The questionnaire was sent to 150 organizations and units in public sector and it consisted of 24 questions. The total of 123 units responded to the questionnaire in 2006, while 88 public sector units and organizations returned the answered questionnaire in 2011. In this paper the authors present empirical results of the research conducted. The results prove that cost management for purposes of cost planning and control in Croatian public sector is still undeveloped and still not sufficiently used in the process of determining budgetary spending. Also, the authors provide possible solutions for better usage of managerial accounting in Croatian public sector. Cost planning and control in Croatian public sector

At the beginning of the third millennium, the role of accounting changed fundamentally, including in terms of the major intervention in collecting and treating information used to achieve an efficient management that will support the future evolution of entities, including institutions of higher education. Accounting is called to ensure veridical and objective information for all the "actors" who play their role on the scene created by the university of the future, its internal and external environment. As the language of business, accounting shapes information in the form of syntheses, in which financial reporting is discerned. In the public sector, the information's structure and content was subjected to major transformations, generated by the complementary of cash accounting with accrual accounting and the generalization of double entry accounting, changes that became applicable at the beginning of 2006. This paper approaches aspects regarding the purpose of the accounting information processing, namely: the role of higher education institutions in supplying public capital, seen as a development factor; the structure, objectives and usefulness of financial statements in the public sector; the effects of using the two accounting models, cash and accrual, on the quality of financial reporting.

EPSAS are being considered in the EU context where a need for harmonisation in Governmental Accounting (GA) has been recognised as important to increase the reliability of sources of information to the National Accounts (NA) figures. However, GA and NA are two different and parallel reporting systems at national level, even if, within the European context, EPSAS intend to contribute for their convergence. The relationship between GA and NA has been recurrently addressed in the literature over the last two decades, with professionals being more proactive while academics have been more reactive in the debate. Several issues have been raised. This paper recaptures and revises these issues, synthesising academic and practitioner literature, archival documents and reports of EU working groups, from 1996 to 2018. The analysis highlights the more controversial areas, and those that seemed already settled but yet are now, within the context of EPSAS development, being raised again. Specifically, the paper calls attention to (1) the need to manage between two different conceptual frameworks of GA and NA; (2) the importance of interdisciplinary collaboration between the professionals involved, namely accountants, public administrators and statisticians; (3) the role of budgetary accounting and the alignment required between reporting in GA and NA, reducing and harmonising adjustments to be made when translating data from one into the other; and (4) the need to address auditing issues, as EPSAS on their own may not be enough to ensure reliability of the information reported.

Aos meus avós, Paulina e Jorge (in memoriam), os seus ensinamentos prevalecem no tempo. AGRADECIMENTOS A Deus e a Nossa Senhora do Rosário, por ter me dado a oportunidade de cumprir um sonho. À minha mãe, Dora, por ser a minha inspiração de mulher na vida, obrigada por todo o cuidado e o apoio ao longo da minha vida, sem você nada seria possível. À minha irmãzinha, Carmen Lucia, por ser meu motivo de luta, por todas as brigas e risadas que fazem meus dias mais leves. À toda minha família que sempre confiaram em mim e me apoiaram mesmo na distância. Ao meu orientador, Prof. Dr. Ricardo Rocha de Azevedo, por ter me ensinado o maravilhoso mundo da pesquisa. À minha co-orientadora, Profa. Dra. Angélica Arroyo Morales por ter me dado coragem para sempre ir mais longe do já conhecido.

Biljana Josipović Rodić 4.1 TerriTorial organisaTion, scope of The public secTor and disTribuTion of public revenues 4.1.1 Territorial Organisation The Republic of Serbia is a continental country located in South Eastern Europe, in the central part of the Balkan Peninsula. The territory of the Republic of Serbia has a total surface area of 88,499 square kilometres. According to the census of 2011, the Republic of Serbia has a population of 7,186,862. The number of households amounted to 2,487,886. The average population density in Serbia is 92.6 inhabitants per square kilometre. 1

T his paper discusses the phenomenon that governments in many Western countries have transferred their cash-based systems into accrual-based systems for reporting purposes during the last decades, while still retaining cashbased budgeting systems. The main question we want to answer is whether there are more substantial reasons why governments prefer cash above accruals for budgeting. Our paper is the result of a comprehensive literature review. At first glance, combining accruals for both budgeting and reporting seems to be preferable above combining cash for budgeting and accruals for reporting: there is consistency between the budgeting and reporting logic, and accrual information is richer than cash information. However, we are in favour of a more nuanced perspective. The combination of cash for budgeting and accruals for reporting can be defended through the lens of a fundamental budgeting logic that identifies all expenditures and revenues expected for the budget year and sees the comparison between cash-based appropriations and actual cash outflows as an easy and straightforward control mode. Moreover, this combination aligns with the dominance of budgeting over reporting and the limited accounting expertise of many accounting information users (for example, public sector managers and especially politicians). We argue that the ultimate transfer from cash to accruals in budgeting needs to be based on a solid assessment of its added value to these users, and not due to pressures of accounting experts.

El principal propósito de esto artículo es evaluar las implicaciones de las diferencias de base contable entre la Contabilidad Pública e la Contabilidad Nacional, en los déficits/excedentes de los Gobiernos Centrales de algunos Estado-miembros del sud de la Unión Europea que, como todos, son obligados a cumplir con los criterios de convergencia de lo Tratado de Maastricht. El análisis empírico desarrolla un estudio comparativo con enfoque en Portugal, España y Italia, representando as perspectivas contables de los países del sud de la Unión Europea. Siguiendo una metodología cualitativa, es basado en fuentes documentales, nombradamente en lo Inventario de Fuentes y Métodos divulgado por cada país y también en las respectivas notificaciones en el ámbito de lo Procedimiento de Déficit Excesivo, cubriendo los años de 2006 a 2009 y datos de los Gobiernos Centrales. Los principales resultados enfatizan la necesidad de procedimientos normalizados para convertir los datos caja-devengo como un paso crucial para aumentar la fiabilidad de los outputs informativos para las perspectivas micro y macro.

This paper aims to investigate the relationship between annual document disclosure and the stock liquidity for companies listed on the Algeria stock market. VAR  model was used to examine the impact of the market efficiency on the stock prices of the companies from 2000 to 2015. The findings indicate that there was no significant effect related to the timing of publication of financial information over a period of study on stock returns in the days around the publication days of annual financial statements; Accounting disclosure also affects, directly or indirectly, the decisions of investors, as well as activating the stock market and increasing the movement of trading and stock prices with it The effect of disclosure becomes clear when the information is published late or inaccurate or excellent in its presentation and its failure to rely on agreed accounting principles and standards, or result in a negative impact on the behavior of the investor, This affects the degree of risk t...

A Administração Pública tem recebido diversas contribuições no que diz respeito à utilização de ferramentas que moldam a Gestão das Finanças Públicas (GFP). O Programa de Despesas Públicas e Responsabilidade Financeira (PEFA) avalia a qualidade da GFP em todos os níveis da Administração Pública, considerando informações e dados contidos nos instrumentos de planejamento e orçamento. O PEFA permite desvelar os pontos fortes e fracos dentro da GFP. O objetivo deste estudo foi identificar e discutir como os instrumentos de caráter jurídico e técnico regulamentados a partir da Constituição de 1988 fornecem suporte à adoção do programa PEFA Framework para avaliação da Gestão das Finanças Públicas municipal no período de 2016 a 2020. O método utilizado para a construção desta pesquisa é de Revisão Bibliográfica de Literatura. A pesquisa permitiu identificar que estes instrumentos se complementam e que o PEFA reconhece e aponta as evoluções das reformas apresentadas pelos governos e os resu...

This paper emphasizes the economic importance of the civil society sector in the national socio-economic context. There is a systematic neglect of the economic and financial components of civil society organizations and non-profit sector in Croatia even though a significant volume of civil society organizations’ activities is funded from public sources and there is a high possibility of exploitation of their relatively privileged tax position. The purpose of this paper is to present research results of the funding sources, the financial potential and the elements of economic performance of citizens’ associations in the Republic of Croatia. The survey sample includes over 20,000 citizens’ associations which have submitted financial reports to the Registry of Non-profit Organizations in accordance with the statutory obligation. The research is based on aggregated data reported in the Balance Sheet and Performance Report for 2015 and 2016. The scientific contribution of the paper is re...

The decisive influence on the shaping of governmental accounting at the country level comes from two sources. The national source defines the specifics that are conditional and dependent on one country social system and economic development, nation's level of education and intellectual capital as well as on country's customs, tradition and culture. The international sources are harmonization and unification of methodological and legislative frameworks and national accounting practices, which further lead to reducing national specifics. The transfer and use of other countries' experiences into national frameworks have its special features with both good and bad sides. This paper analyses the governmental accounting development in two countries: the Republic of Croatia (RH) and Bosnia and Herzegovina (BIH) from two entities-the Republic of Srpska (RS) and the Federation Bosnia and Herzegovina (FBIH) viewed through a 25-year period (1990-2015). The goal is to compare the path of development and identify key influences on solutions in a particular period of time (several phases of accounting system development). This work has been supported by Croatian Science Foundation's funding of the project 8509 Accounting and financial reporting reform as a means for strengthening the development of efficient public sector financial management in Croatia. Any opinions, findings and conclusions or recommendations expressed in this material are those of the author(s) and do not necessarily reflect the views of the Croatian Science Foundation.

O presente estudo objetivou verificar o nivel de adequacao da reserva de contingencia no orcamento dos municipios brasileiros, partindo da hipotese de que, alem do uso fiscal, ocorre uso politico e distributivo de tal mecanismo no processo orcamentario. A teoria dos ciclos politico-orcamentarios, em conjunto com a literatura de gestao das financas publicas, possibilitou o desenvolvimento do tema no contexto das dicotomias entre reequilibrio fiscal e oportunismo politico no orcamento publico. Foram coletados dados do Sistema de Informacoes Contabeis e Fiscais do Setor Publico Brasileiro para o periodo de 2015 a 2019. Realizou-se analise das estatisticas descritivas, adotando-se o framework Pefa do Banco Mundial, e testes de diferencas de medias (teste t de Student) das taxas da reserva de contingencia. As analises evidenciaram uso adequado do mecanismo por parte dos municipios com resultado fiscal positivo. Por outro lado, os testes tambem permitiram sustentar uso politico e oportuni...

Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also. In 1996 a set of accounting standards for public sector entities was developed, namely International Public Sector Accounting Standards (IPSAS). After 31st July 1998, 32 IPSAS standards, mostly inspired by IASs, centered on model and engagement-based accounting, were issued. IPSAS 1 – Presentation of financial statements relating to the place of intangible assets, inventories and personnel expenses in the content and format of the financial statements is applied to all general purpose financial statements realized under accrual accounting. The IPSAS 12 – Inventory objective is to state the stock accounting treatment. The IPSAS 25 objective – Employee benefits is to state the employee benefits from an accounting perspective.

Neste paper procuramos debater alguns dos problemas que afetam a pesquisa positivista em contabilidade, e como a adoção da teoria organizacional baseada em métodos qualitativos pode frutiferamente contribuir para o avanço da pesquisa nesta área. Para este fim nos baseamos em pesquisas que conduzimos em hospitais públicos Portugueses para discutir como a incorporação de questões de poder, empreendedorismo institucional, hibridização, lógicas institucionais e trabalho institucional em trabalhos de contabilidade incentivam explicações mais profundas da prática contábil.

Namely, based on the information in the financial reports a plan is generated and a strategy is formed for the development of the municipality. In this way, the mayor determines the objectives to be achieved to meet the needs of the population and to create conditions for a better life in the future. Municipalities are responsible for ensuring they receive sufficient revenue in order to pay for their expenditures. Planning for revenues and expenditures is accomplished by various means such as the development of a five year financial plan and an annual municipal report. Today in modern economic conditions cannot perform any activity without having financial indicators, a lot of things cannot be understand or even discussed. Here, it can be underlined the operationalization on local level i.e. the Municipalities and their efforts for more quality life of the people. This is done with resolutions that should be adopted by the mayor and his associates that have certified quality and con...

Background: Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. Objectives: The current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in Iran. Patients and Methods: This comparative study was conducted in 2013 to compare financial management and movement from cashbased to accrual-based accounting in health sector in the countries such as the United States,

The countries in the Central American region, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama, have carried out a reform process of their public financial management systems, seeking to guarantee higher-quality, reliable and timely information, using mainly the International Public Sector Accounting Standards (IPSAS). In this context, the chapter has a double objective. On the one hand, valuing from the Model of Contingency of the Professor Lüder, the influence of the environment in the implementation of processes of innovation in systems of government financial management in the Central American region. On the other hand analyze the main implementation strategies in the process of adoption or adaptation of IPSAS in these countries. For this purpose, interviews have been made with those responsible for the process of implementation of IPSAS in the countries of the region, as well as an in-depth review of the documents and legislation issued in government financial...

O objetivo deste trabalho é analisar a eventual presença do efeito framing em práticas relacionadas ao orçamento empresarial. Para atingir o objetivo da pesquisa foi realizado um experimento em uma amostra com 99 estudantes de pós-graduação na cidade de Salvador, Bahia. Para medir a associação entre o framing e práticas orçamentárias utilizou-se o teste qui-quadrado, a análise fatorial e o modelo de regressão ordinal, utilizados para verificar se o envolvimento com práticas orçamentárias pode minimizar o efeito do framing. Os principais resultados permitiram corroborar as suposições indicadas por outras pesquisas empíricas sinalizadas por este trabalho. Verificou-se a presença do efeito framing tanto em relação à qualidade da elaboração de previsões orçamentárias, apresentadas em termos de sucesso [fracasso], quanto em relação à classificação da rentabilidade da empresa, apresentada em termos de lucro [prejuízo]. Por fim, verificou-se que o envolvimento com práticas orçamentárias nã...

A navegação consulta e descarregamento dos títulos inseridos nas Bibliotecas Digitais UC Digitalis, UC Pombalina e UC Impactum, pressupõem a aceitação plena e sem reservas dos Termos e Condições de Uso destas Bibliotecas Digitais, disponíveis em https://digitalis.uc.pt/pt-pt/termos. Conforme exposto nos referidos Termos e Condições de Uso, o descarregamento de títulos de acesso restrito requer uma licença válida de autorização devendo o utilizador aceder ao(s) documento(s) a partir de um endereço de IP da instituição detentora da supramencionada licença. Ao utilizador é apenas permitido o descarregamento para uso pessoal, pelo que o emprego do(s) título(s) descarregado(s) para outro fim, designadamente comercial, carece de autorização do respetivo autor ou editor da obra. Na medida em que todas as obras da UC Digitalis se encontram protegidas pelo Código do Direito de Autor e Direitos Conexos e demais legislação aplicável, toda a cópia, parcial ou total, deste documento, nos casos em que é legalmente admitida, deverá conter ou fazer-se acompanhar por este aviso.

Purpose-The overall objective is to evaluate the implementation of SIIG/SAGE in the search for rationality in budgeting and overcoming incrementalism. In its specific objectives, the study aimed to analyze the variation of budgetary allocations in the planning of Fiocruz during 2001 to 2017 from the punctuated equilibrium theory perspective. To describe factors that influenced levels of stability and budget scores, and to examine the participation of SIIG/SAGE systems in the rational determinants present in the budget process. Design/Methodology-The research technique adopted was the case study, whose unit of analysis was the implementation of the SIIG / SAGE systems in the budgetary elaboration of Fiocruz. Two stages divide the research. First, internal documents data were tabulated using descriptive statistics tools then analyzed in light of the punctuated equilibrium theory. It allowed the identification of discrepant variations in annual budget allocations and their highlighted characteristics. In the second stage, data from structured interviews using content analysis confronted these variations, which revealed the rational determinants in the budget process and their relations with SIIG / SAGE. Findings-The results showed fundamental contributions of the SIIG and SAGE systems to the promotion of transparency, participation in the choices and standardization of the budget data. For the alignment of the budget with the strategy, performance analysis, monitoring and strategic communication, there were contributions, but in a more limited way, motivating the formulation of the proposals of this study. Practical implications-The research applicability is important to the organization since it evaluates the results obtained after the implementation of its key planning system. The institution's internal community will be the largest beneficiary of this relevance. The proposals put forward may increase the budget process transparency level of in Fiocruz, communicating to the actors involved where and how the resources are being used. Social implications-The explanation of the factors that interfere in the budgetary choices of a public organization contributes to discuss the development of an efficiency culture in the public resources management, which can directly affect the quality of the expenses and services provided to society. Originality-To evaluate the effects of a recently deployed information system. Besides this, the analysis of the determinants that influence internal budget choices in a complex organization such as Fiocruz is a poorly explored field.

O objetivo geral desta pesquisa foi investigar como os gastos com pessoal dos municipios do estado da Paraiba no ano de 2018 foram afetados pelo cumprimento das principais normas de financas publicas adotadas pelos municipios. Para tanto, foram utilizadas a estatistica descritiva e um modelo econometrico estimado pelo metodo dos minimos quadrados ordinarios (MQO) a partir do software Satata 11. A amostra inicial foi composta de 223 municipios e a final, apos a aplicacao dos filtros tamanho da populacao e publicizacao dos dados foi de 77 cidades. Os resultados evidenciaram que 29% dos municipios investigados respeitaram o que determina a LRF no tocante a despesa com pessoal e 71% nao cumpriram, a variavel tamanho da populacao e a que guarda maior correlacao positiva com DPT, mas tambem que a correlacao desta com as transferencias fiscais (TU, TE e IPVA) e com as receitas tributarias e muito forte, ja as variaveis binarias (dummies), RF, MAND e ALI, estas mostraram correlacoes relativ...

The purpose of this paper is to discuss the role of standardised Chart of Accounts (CoA) in public sector accounting and reporting, particularly focusing matters concerning the importance and need to have a CoA at national level, the issues needed to be taken into account when developing a CoA, and the expected impact of using a CoA as a bookkeeping instrument on the accuracy of accounting records and ultimately on the reliability of the financial information. Based on documentary analysis and on a survey to some of those involved in the development of a CoA for public sector accounting, the research uses a comparative-international perspective to learn from some national experiences and from European and international standard-setters’ perspectives, which can be considered by other countries intending to develop a CoA. Main findings show that the link of the national CoA to National Accounts is important in countries like those from EU, where a common fiscal discipline is monitored...

El principal propósito de esto artículo es evaluar las implicaciones de las diferencias de base contable entre la Contabilidad Pública e la Contabilidad Nacional, en los déficits/excedentes de los Gobiernos Centrales de algunos Estado-miembros del sud de la Unión Europea que, como todos, son obligados a cumplir con los criterios de convergencia de lo Tratado de Maastricht. El análisis empírico desarrolla un estudio comparativo con enfoque en Portugal, España y Italia, representando as perspectivas contables de los países del sud de la Unión Europea. Siguiendo una metodología cualitativa, es basado en fuentes documentales, nombradamente en lo Inventario de Fuentes y Métodos divulgado por cada país y también en las respectivas notificaciones en el ámbito de lo Procedimiento de Déficit Excesivo, cubriendo los años de 2006 a 2009 y datos de los Gobiernos Centrales. Los principales resultados enfatizan la necesidad de procedimientos normalizados para convertir los datos caja-devengo como un paso crucial para aumentar la fiabilidad de los outputs informativos para las perspectivas micro y macro.

Local government accounting in Portugal has been through a radical transformation since 1999. As additions to the traditional cash-based budgetary accounting, the system now includes accrual-based financial accounting and reporting, as well as cost accounting. The keystone for the changes was the Chart of Accounts for Local Government, issued in 1999 as a consequence of a wider reform process (comprising administrative, financial management and accounting issues) started in 1990 for the whole Portuguese Public Administration. This thesis describes how the Portuguese local government accounting system currently works, specifically addressing budgetary, financial and cost accounting techniques.

The purpose of this paper is to discuss the role of standardised Chart of Accounts (CoA) in public sector accounting and reporting, particularly focusing matters concerning the importance and need to have a CoA at national level, the issues needed to be taken into account when developing a CoA, and the expected impact of using a CoA as a bookkeeping instrument on the accuracy of accounting records and ultimately on the reliability of the financial information. Based on documentary analysis and on a survey to some of those involved in the development of a CoA for public sector accounting, the research uses a comparative-international perspective to learn from some national experiences and from European and international standard-setters’ perspectives, which can be considered by other countries intending to develop a CoA. Main findings show that the link of the national CoA to National Accounts is important in countries like those from EU, where a common fiscal discipline is monitored...

A organizacao em estudo esta ha 60 anos no Brasil e 126 no mundo. Utiliza o controle centralizado, e o preco de transferencia de caminhoes, onibus e motores e realizado com o delivery value, base costs, factory price e preco final nas unidades de negocios. A busca por melhoria continua cria um ambiente para desafiar custos e precos com o preco de transferencia interno localmente. Nesse contexto, o objetivo geral desta pesquisa foi avaliar a institucionalizacao do preco de transferencia na organizacao. Utilizou-se a metodologia do estudo de caso unico. O modelo se baseou na Nova sociologia Institucional (New Institucional Sociology - NIS), nos conceitos de estagios de institucionalizacao e dimensoes de Tolbert e Zucker, nas contradicoes institucionais de Seo e Creed (ineficiencia, inadaptabilidade, incompatibilidade e desalinhamento de interesses) e no estudo de Guapo (principios, unidades de negocios e praticas). As analises evidenciaram o sistema de preco de transferencia utilizado...

Construindo governos efetivos Sucessos e desafios da gestão pública para resultados na América Latina e no Caribe Resumo executivo Construindo governos efetivos Sucessos e desafios da gestão pública para resultados na América Latina e no Caribe Resumo executivo

Accrual accounting is seen as a solution to the problem faced by the traditional cash based accounting. This paper begins by describing cash based accounting and looks at its drawbacks that lead to the need for change. Then it explains the nature of accrual accounting and rationalises how accrual accounting system will benefit the public sectors. The paper continues further to review the implementation of accrual accounting in New Zealand and Australia as leading proponents of the adoption. The key issue of this paper is to review the major impacts of a change from cash to accrual accounting in the public sectors. The content of this discussion is based on various comments and views from various authors mostly from the countries that have been involved or will be involved in accrual accounting. The impacts are viewed from various angle such as the impact on financial reporting – presentation of balance sheet and problems associated, accounting profession, standard setting bodies, or...

After 30 years of orthodox socialism, in 1979 China opened the door to a market economy. The unleashed entrepreneurial spirit and rapid accumulation of savings and investment led to unparalleled economic growth. Remarkably, investment, companies and even stock exchanges proceeded without accounting standards as known in the rest of the world. It would be another quarter century before Chinese accounting standards incorporated the fundamental accounting principles needed for guidance in the context of a modern, flexible, and ever evolving, market economy. The article attributes the lag to a combination of government control over accounting standards and the legacy of socialist concepts that equated accounting with bookkeeping rather than the modern accounting goal of accurately valuing both receipts and outgoings and the value of entitlements and obligations to reveal to current and prospective owners, investors, and lenders the true worth of an enterprise.

The decisive influence on the shaping of governmental accounting at the country level comes from two sources. The national source defines the specifics that are conditional and dependent on one country social system and economic development, nation's level of education and intellectual capital as well as on country's customs, tradition and culture. The international sources are harmonization and unification of methodological and legislative frameworks and national accounting practices, which further lead to reducing national specifics. The transfer and use of other countries' experiences into national frameworks have its special features with both good and bad sides. This paper analyses the governmental accounting development in two countries: the Republic of Croatia (RH) and Bosnia and Herzegovina (BIH) from two entities-the Republic of Srpska (RS) and the Federation Bosnia and Herzegovina (FBIH) viewed through a 25-year period (1990-2015). The goal is to compare the path of development and identify key influences on solutions in a particular period of time (several phases of accounting system development). This work has been supported by Croatian Science Foundation's funding of the project 8509 Accounting and financial reporting reform as a means for strengthening the development of efficient public sector financial management in Croatia. Any opinions, findings and conclusions or recommendations expressed in this material are those of the author(s) and do not necessarily reflect the views of the Croatian Science Foundation.

Supplemental material, RAS864156 Supplemental Material for Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka by Pawan Adhikari, Chamara Kuruppu, Hassan Ouda, Giuseppe Grossi and Dayananda Ambalangodage in International Review of Administrative Sciences

At the beginning of the third millennium, the role of accounting changed fundamentally, including in terms of the major intervention in collecting and treating information used to achieve an efficient management that will support the future evolution of entities, including institutions of higher education. Accounting is called to ensure veridical and objective information for all the "actors" who play their role on the scene created by the university of the future, its internal and external environment. As the language of business, accounting shapes information in the form of syntheses, in which financial reporting is discerned. In the public sector, the information's structure and content was subjected to major transformations, generated by the complementary of cash accounting with accrual accounting and the generalization of double entry accounting, changes that became applicable at the beginning of 2006. This paper approaches aspects regarding the purpose of the accounting information processing, namely: the role of higher education institutions in supplying public capital, seen as a development factor; the structure, objectives and usefulness of financial statements in the public sector; the effects of using the two accounting models, cash and accrual, on the quality of financial reporting.

in a context where governments around the world acknowledge a need for more informative governmental financial reporting to improve financial sustainability, the european Council is proposing that eU member states adopt international Public sector accounting standards (iPsass)-which are recognized as also allowing improved reliability of government finance statistics-in all subsectors of the General Government sector (GGs). Consequently, the Governmental accounting (Ga) role of running and reporting on governments' budgets for purposes of decisionmaking and accountability is changing to include being part of the eU budgetary and monetary policy, specifically within the euro zone. accordingly, the objective of this paper is twofold. first, it aims to start a debate in the literature about the ability of Ga as it stands across europe to meet the european system of national and Regional accounts (esa) requirements concerning GGs data. this assumes particular relevance in a context where the two systems have to coexist, but given that budgetary reporting (Ga) is the main input to esa reporting (na), reconciliation between the two systems is required. the second objective is of a more technical nature-empirically demonstrating the diversity and materiality of the main adjustments to be made when converting GGs data from Ga into na. this is done by using evidence for Portugal and spain, focusing on Central Government data for the period 2006-2009 and measuring their quantitative impact on the public (budgetary) deficit. We conclude that Ga systems as they are across eU do not meet esa requirements, and further alignment is therefore needed to reduce adjustments as much as possible when translating data from Ga into na. additionally, in the case of Portugal and spain, the main findings show that the adjustments from Ga into na present great diversity for both of these iberian countries. as for materiality, their impact is greater in spain, but still significant in Portugal. therefore, both the reliability and comparability of final budgetary balances reported by eU member states within the excessive deficit Procedures (edP) requirements may be questionable.

The main purpose of this paper is to assess the implications on the European Union (EU) member-States Central Government deficit/surplus of different accounting basis adopted in Governmental Accounting (GA – microeconomic perspective) and National Accounting (NA – macroeconomic perspective). It analyses the cash to accrual basis adjustments to be made to General Government Sector (GGS) data, when converting from Governmental

This research paper aimed to study the accounting education and scientific research reality in Algeria under the international accounting education standards. On this basis, a field study of (05) universities was selected. After a random selection of the sample, (58) questionnaires were distributed to accounting professors at these universities and the data was analyzed using the Statistical Package Analysis for Social Sciences program. The study concluded that many shortcomings must be reviewed in the future to meet with the international accounting education standards and the Algerian economic needs.

Abstract: Like the rest of the countries, Algeria carried out an accounting reform process by issuing a financial accounting system inspired by international accounting standards IAS/IFRS as an aspect of accounting globalization. However, the accounting reform came in special circumstances and it requires the intervention of many parties if it’s to be successful. Therefore, this study aims to evaluate the efficiency of the accounting reform process in Algeria after more than 10 years of application through a field study in 36 Wilayas across the country, a questionnaire was submitted to a sample consisting of 123 participants related to a group of accounting professionals. After analyzing the recovered data with the statistical package for the social sciences program SPSS 26, and based on interviewing highly qualified professional experts in the field of accounting in Algeria, the study concluded that the accounting reform in Algeria is still suffering from many shortcomings that must be resolved as soon as possible. The study also recommends a roadmap for an efficient accounting reform process that meets the needs of Algerian enterprises. Keywords: Accounting Reform, Accounting Practice, International Accounting Standard, Financial Accounting System. JEL Classification: H83, M41, Q56. الملخص: كغيرها من الدول، قامت الجزائر بعملية إصلاح محاسبي من خلال إصدار نظام محاسبي مالي مستوحى من المعايير المحاسبية الدولية IAS/IFRS كوجه من أوجه العولمة المحاسبية. إلا أن عملية الإصلاح المحاسبي جاءت في ظروف خاصة إضافة إلى أنها تتطلب تدخل العديد من الأطراف في سبيل إنجاح العملية. ولهذا، فإن هذه الدراسة تهدف إلى محاولة تقييم نجاعة عملية الإصلاح المحاسبي في الجزائر بعد أكثر من 10 سنوات من التطبيق من خلال دراسة ميدانية عبر 36 ولاية من الوطن، ولقد تم توزيع إستبانة لعينة مكونة من 123 مشاركا من المتخصصين في مجال المحاسبة. وبعد تحليل البيانات المسترجعة بواسطة برنامج الحزم الإحصائية لميدان العلوم الإجتماعية SPSS 26، وبعد القيام بمقابلة علمية مع مجموعة من الخبراء عالي المستوى في ميدان المحاسبة في الجزائر، توصلت الدراسة إلى أن عملية الإصلاح المحاسبي في الجزائر لا تزال تعاني من مجموعة من النقائص التي يجب حلها في القريب العاجل، كما أن الدراسة إقترحت خارطة طريق للقيام بعملية إصلاح محاسبي ناجعة من شأنها تلبية إحتياجات المؤسسات الجزائرية. الكلمات المفتاحية: إصلاح محاسبي، ممارسة محاسبية، معيار محاسبي دولي، نظام محاسبي مالي. تصنيف JEL: H83، M41، G56. Abstracto: Al igual que el resto de los países, Argelia llevó a cabo un proceso de reforma contable mediante la emisión de un sistema de contabilidad financiera inspirado en las normas contables internacionales IAS/IFRS como un aspecto de la globalización contable. Sin embargo, la reforma contable llegó en circunstancias especiales y requiere la intervención de muchas partes para que tenga éxito. Por lo tanto, este estudio tiene como objetivo evaluar la eficiencia del proceso de reforma contable en Argelia después de más de 10 años de aplicación a través de un estudio de campo en 36 Wilayas de todo el país, se envió un cuestionario a una muestra compuesta por 123 participantes relacionados con un grupo de profesionales de la contabilidad. Tras analizar los datos recuperados con el paquete estadístico para el programa de ciencias sociales SPSS 26, y en base a entrevistas a expertos profesionales altamente cualificados en el campo de la contabilidad en Argelia, el estudio concluyó que la reforma contable en Argelia todavía adolece de muchas deficiencias que deben se resuelva lo antes posible. El estudio también recomienda una hoja de ruta para un proceso de reforma contable eficiente que satisfaga las necesidades de las empresas argelinas. Palabras clave: Reforma Contable, Práctica Contable, Norma Internacional de Contabilidad, Sistema de Contabilidad Financiera. Clasificación JEL: H83, M41, Q56. Résumé: Comme d'autres pays, l'Algérie a mené un processus de réforme comptable en décrétant un système comptable financier inspiré des normes comptables internationales IAS/IFRS dans le cadre de la mondialisation comptable. Cependant, le processus de réforme comptable est venu dans des circonstances particulières et nécessite l'intervention de plusieurs parties pour le succès du processus. Par conséquent, cette étude concerne à essayer d'évaluer l'efficacité du processus de la réforme comptable en Algérie après plus de 10 ans d'application à travers une étude empirique à travers 36 Wilayas du pays, un questionnaire a été distribué à un échantillon de 123 participants parmi des spécialistes en comptabilité. Après avoir analysé les données récupérées au moyen du programme de paquets statistiques pour le domaine des sciences sociales SPSS 26, et après avoir mené un entretien scientifique avec un groupe d'experts de haut niveau dans le domaine de la comptabilité en Algérie, l'étude a conclu que la réforme comptable en Algérie souffre d'un ensemble des déficiences qui doivent être résolues dans le plus tôt possible, l'étude a également proposé une feuille de route pour un processus efficace de réforme comptable qui répondrait aux besoins des entreprises algériennes. Mots clés : Réforme Comptable, Pratique Comptable, Norme Comptable Internationale, Système Comptable Financier. Classement JEL : H83, M41, Q56.