Government Accounting

Crowdsourcing is rapidly evolving and applied in situations where ideas, labour, opinion or expertise of large groups of people are used. Crowdsourcing is now used in various policy-making initiatives; however, this use has usually focused on open collaboration platforms and specific stages of the policy process, such as agenda-setting and policy evaluations. Other forms of crowdsourcing have been neglected in policy-making, with a few exceptions. This article examines crowdsourcing as a tool for policy-making, and explores the nuances of the technology and its use and implications for different stages of the policy process. The article addresses questions surrounding the role of crowdsourcing and whether it can be considered as a policy tool or as a technological enabler and investigates the current trends and future directions of crowdsourcing.

This paper examines the political economy of introducing a computerised accounting system in a former French colony in Africa with little government accounting and few financial statistics. The reforms were a condition of structural adjustment programmes imposed by the World Bank to improve governance, decision making and government accountability in a country with a turbulent political history since independence, and weak and often corrupt governance. The reform was unusual in that indigenous civil servants had considerable discretion over the choice and development of the system. Thus the local capability in developing government accounting technology suited to the local context and derived from learning by experience was created. The system was widely regarded as effective but it was abandoned for a French system which ultimately proved problematic. The decision to change the system and its ensuing problems are attributed to North-South relations, indigenous neopatrimonial leadership, and neocolonialism, especially by France in Francophone Africa.

Implementing government accounting systems is a plank of governance and development reforms in developing countries seeking transparent and effective management of public resources. However, despite significant donor funding, such reforms often fail or have limited success, especially in Africa. This has prompted questions about the implementation approach adopted by donors; and calls for studies of successful reforms. This paper investigates a local government accounting reform in Benin supported by GIZ – a German development agency –  that was perceived as successful due to the participatory, pragmatic and incremental development approach used reinforced by conditionality arrangements in the face of neo-patrimonial leadership.

The paper presents an investigation about the current trends of education in government accounting in Colombia. The primary resource is the review of a sample of 18 accounting curriculums with national high-quality accreditation. In this way, based on a documentary and qualitative analysis of the contents, we examined the academic spaces, subjects, pedagogical strategies, and bibliographic references of the corresponding micro-curriculums. Considering this and, in addition, associated aspects of the regulatory, technical and technological context, we described some challenges that the accounting academic community might assume to achieve progress about this area in the country.

Recent years have seen changes in governmental accounting from a cash-based accounting system to an accrual-based accounting system. According to Lüder, development in governmental accounting system is influenced by its environment. Lüder hypothesized that specific contextual variables and primary user orientation of governmental accounting and reporting could determine the design of the governmental accounting systems. These variables could indicate whether or not a particular governmental accounting system is favourable towards change. Assessment of the national context and development of the Malaysian governmental accounting shows support for Lüder’s hypothesis.

The objectives of this paper are to describe the development of the Malaysian governmental accounting and to identify the factors that contributed towards the development of the Malaysian governmental accounting. This study adds to the literature by providing a description of governmental accounting in Malaysia. The study also extends the application of Lüder’s contingency model to the federal and state governments in Malaysia. Applying Lüder’s contingency model also promote international understanding and comparative research since this study has common form and content with some of the previous research on governmental accounting.

Resumen:
Este documento expone la metodología de valoración del sistema vial de la ciudad de  Bogotá, desarrollada en el Grupo de Estudios y Análisis de la Defensoría del Espacio Público –  DADEP, con el objeto de determinar los saldos contables iniciales bajo una de las nuevas directrices de la Contaduría General de la Nación – CGN, establecidas para las entidades de gobierno. Para este fin se hizo necesario considerar aportes de áreas como la Economía y la Estadística y tomar como fuente de información, los datos suministrados por el Instituto de Desarrollo Urbano –IDU.  Los resultados aquí obtenidos, permiten tener una información actualizada que refleje la realidad económica en los informes financieros agregados del Distrito Capital.

Abstract:
This document presents the methodology for assessing the Bogotá city road system
developed in the group of studies and analysis of the Defensoría Del Espacio Público - DADEP, in order to determine the initial accounting balances under the new guidelines of the Contaduría General de la Nación - CGN established for government entities. To this end, it was necessary to consider contributions from areas such as Economics and Statistics and to take as a source of information, the data provided by the Instituto de Desarrollo Urbano - IDU. The results obtained  provide us with updated information that reflects the economic reality in the aggregate financial reports of the Capital District

Minerals are a commons, held by state governments in
public trust for the people, especially for future
generations. With mining, states dispose of minerals for
money, and have so far lost more than half their value.
As this study shows, over the last eight years of iron ore
mining in Goa, each family of four in the state has lost
the equivalent of Rs 13.51 lakh,  while the average Goan
private household’s assets are estimated to be Rs 10.44
lakh. This is catastrophic.