Governmental Accounting

1. BACKGROUND OF THE STUDY The implementation of International Public Sector Accounting Standards (IPSAS) has garnered significant attention in recent years due to its potential to enhance the quality of financial reporting within public sector organizations. As governments worldwide strive for greater transparency, accountability, and efficient use of public resources, the adoption of IPSAS has emerged as a pivotal step in achieving these objectives (Guthrie et al., 2020). IPSAS provides a comprehensive set of accounting standards specifically tailored for the public sector, aligning it with internationally accepted financial reporting principles. This study examines the implementation of IPSAS within selected ministries and its impact on the quality of financial reporting, focusing on Ghana, a country that has embarked on reforms to strengthen public financial management (Nyah-Okpu & Emenyonu, 2021). The public sector in many countries has faced criticisms for inefficiencies, lack of transparency, and poor financial management practices, which can

Each of government units has responsibility to make report showing its accountability and trasparancy. To achieve this situation, the main problem is on the information relevancy and accurateness so the government can avoid frauds. Using entity theory as the grand theory, agency theory as the middle theory and behaviour organizations as supporting theory, the reseach show that both public sector accounting implementation and government financial report quality control will have an impact to the accountability of government unit performance and then they also will make an impact to their effort to avoid fraud.

“BUKU MONOGRAF: Akuntabilitas dan Tata Kelola Keuangan Pemerintahan Desa” merupakan buku monograf yang membahas secara menyeluruh bagaimana akuntabilitas dan tata kelola keuangan dijalankan di tingkat pemerintahan desa. Buku ini ditujukan untuk memberikan pemahaman mendalam tentang peran penting pemerintah desa dalam mewujudkan tata kelola negara yang baik, khususnya melalui pengelolaan dana desa.
Buku monograf ini membahas mengenai posisi strategis pemerintah desa sebagai ujung tombak pembangunan, buku ini menjelaskan bagaimana dana desa digunakan sebagai alat pemerataan pembangunan dan bagaimana proses penyaluran serta pemanfaatannya dilakukan. Pembaca diajak mengenal dasar-dasar akuntansi dan prinsip keuangan yang berlaku dalam sektor pemerintahan desa, termasuk struktur APBDesa dan mekanisme pengelolaan dana desa. Buku Monograf ini juga menyoroti peran dan fungsi aktor-aktor utama dalam sistem pemerintahan desa seperti kepala desa dan Badan Permusyawaratan Desa (BPD), serta menguraikan proses perencanaan, pelaksanaan, penatausahaan, hingga pertanggungjawaban dana desa. Dalam bab-bab akhir, dimensi akuntabilitas dibahas lebih dalam dari berbagai perspektif hukum, manajerial, program, hingga kebijakan sehingga memperkaya pemahaman pembaca tentang pentingnya tanggung jawab dalam pengelolaan keuangan publik.
Dengan pendekatan praktis dan bahasa yang mudah dipahami, buku monograf ini sangat bermanfaat bagi aparat desa, mahasiswa, penggiat tata kelola pemerintahan, maupun masyarakat luas yang ingin memahami bagaimana keuangan desa dikelola secara transparan dan akuntabel demi tercapainya pembangunan yang merata dan berkelanjutan.

This study aimed to examine the effect of the use of information technology, human resources and competencies on the quality of local government financial statements by the  accrual based government accounting standards  as interverning variable on the Government of Barru. Accrual accounting standards as defined in Regulation 71 of 2010 (PP No.71 Tahun 2010) concerning the Government Accounting Standards, and more technically set in Regulation 64 of 2013 (Permendagri No.64 Tahun 2013) concerning the Government Accounting Standards Implementation of Accrual Based On Local Government. The method used is descriptive survey. Samples were employees in the accounting / financial administration of the region on regional work units (SKPD) and Regional Financial Management Officer (PPKD) within the scope of local government Barru district. Methods of data collection is done by distributing questionnaires. Data were analyzed using path analysis. The results showed that the utilization of info...

Purpose – the purpose of this paper is to examine the extent to which MAS success defined in
terms of system usefulness has an intervening effect on the relation between organizational
coordination and control requirements and organization performance.
Design and Methodology – A primary survey was conducted on a group of managers who work
in two different sectors in Libya, Banks and petroleum companies.
Finding – the result of this empirical study shows that management accounting system’s
usefulness is positively associated with organizational coordination and control requirements and
mediates the indirect effect between organizational coordination and control requirements and
organization performance. More specific, system usefulness has a mediating impact on the
relationship between organizational coordination and control requirements and organization
performance.
Research limitation – this paper was limited to the effect of OCCR as an independent variable
on MAS effectiveness and OP on the Libyan banks and petroleum organizations. A crosssectional study presented in this research can establish association but not causality.
Keywords: MAS Success MASS, Organizational Coordination and Control Requirements
OCCR, Organization Performance OP, System usefulness SU.

La presente investigación hace una revisión normativa de la NICSP 30 en comparativa con la NIIF 7, para identificar las diferencias en aplicabilidad de información a revelar del sector privado y público de los instrumentos financieros, se hace bajo el método de investigación cualitativa debido a que se evaluara la normativa y los aportes de investigadores independientes, para aportar nuevos enfoques y aspectos no abordados previamente, a su vez se centrara en la teoría fundamentada, evidenciando las diferencias en cuanto a la entidad o el sujeto que usara determinada norma, a su vez sobre los requerimientos de revelar información de los riesgos que traen estos instrumentos financieros que son con fines distintos, luego los objetivos de su incidencia en los estados financieros, los tipos de operación a la que se centra cada sector y el uso de normas adicionales, llegando a la conclusión de que para el sector privado la correcta revelación de información referente a los instrumentos financieros sirve para atraer inversión, en cambio para el sector público realizar una correcta rendición de cuentas; en el ámbito peruano existe buen porcentaje de entendimiento de la identificación de estos instrumentos por tanto hacen una buena revelación de información relacionada con ellos. Palabras claves: aplicabilidad; identificación de diferencias; incidencia en estados financieros; instrumentos financieros; información de riesgos.

Local government fleet asset investments significantly impact the overall cost of service provision each fiscal year. The costs associated with short retention is subject to significant depreciation losses and increases in asset value, but expenses related to higher inventories and acquisition costs reduce liquidity. This study examines the factors that contribute to fleet asset inventory levels and original purchases. Findings among North Carolina county governments indicate more employees and governments with larger budgets lead to a higher probability of elevated inventory levels. Results also point to asset increases that do not correlate with population growth. Recalcitrance concerning replacement is limited based on life cycle and capitalization metrics, but inquiry among staff exists with new administrative and businesstype activity fleet purchases. Implications include potentially reduced costs with more finance office staff oversight of assets and adjustments to existing policy thresholds.

Performance is an achievement that can be achieved by an organization within a certain period of time. Regional financial performance or regional capacity is one measure that can be used to see the ability of a region to run the regional economy. This study aims to determine and analyze the effect of regional original income and capital expenditure on regional financial performance, as well as to determine which variables have the most dominant influence on regional financial performance in districts/cities in Central Sulawesi province. The data processed is secondary data from the annual reports of districts/cities in Central Sulawesi province for 2019-2023 which were taken with total sampling. The method used in this study is the multiple linear regression analysis method using the SPSS 25 application. The results of this study indicate that: regional original income does not have a significant effect on regional financial performance and capital expenditure has a negative and significant effect on regional financial performance.

Understanding student perceptions of future employment opportunities is important to educators and recruiters. Knowledge of the student perceptions can be used to guide instruction, advice, and recruiting tactics. Prior research has identified that governmental accounting has a lower perceived value than public or private accounting. The current research addresses these three broad areas with a field experiment given at a small southern university. The current findings indicate that students prefer public accounting as their first choice of career while private industry accounting and working for the federal government offer desirable jobs as well. In choosing long-term career paths, private accounting and public accounting lead the way. One interesting finding reveals that the students perceive no difference in the work-life balance issues offered between public, private, and governmental accounting.

A recent Issue in Brief projected that, under the most likely scenario, the aggregate funded ratio for state and local pension plans will increase from 73 percent in 2012 to 81 percent in 2016. The “optimistic” and “pessimistic” scenarios assume higher or lower, but also constant, rates of return. While this type of deterministic analysis is useful, an analysis that takes into account the variability of investment returns from year to year provides a more complete picture of the risks of serious underfunding. Hence, this brief builds on the previous analysis by extending the projections of pension funding through 2042, using stochastically generated investment returns to quantify the probability that specific outcomes will occur. This exercise, for illustrative purposes, centers around the average real return adopted by plans themselves. The discussion proceeds as follows. The first section describes historical investment returns and the assumptions currently used by public plans. A...

Most of the attention in the wake of the financial crisis and ensuing recession has focused on state-administered pension plans. But cities often administer their own plans, and stories circulate about the perils facing Chicago, Philadelphia, Providence, and others. To assess the status of locally administered plans, this Issue in Brief reports on a survey of 128 locally-administered plans in 43 states. The sample is limited to local entities with plans of their own, because the goal is to compare the effect of local versus state administration. Such a focus, however, leaves out an important component of the local story. For example, the sample includes no city or town in Mississippi, Montana, or Nevada, because cities and towns in those states do not sponsor their own plans but rather participate in state plans. In fact, for the nation as a whole, only 42 percent of local pension contributions go to locally-administered plans, while 58 percent go to state-administered plans. Thus, ...

This 2012 update on the funded status of state/local pensions will be one of the last two based on the Governmental Accounting Standards Board’s (GASB) old provisions, under which assets are reported on an actuarially smoothed basis, the discount rate is the long-run expected rate of return, and the annual required contribution (ARC) serves as a well-defined metric against which to measure the extent to which plan sponsors are meeting their obligations. Under these standards, despite a rising stock market, the rebound in tax revenues, and increased employee contributions, the funded status in 2012 declined slightly. This result, which at first seems surprising, reflects the fact that liabilities continued to grow – albeit at a slower pace compared to the past – while the actuarial value of assets increased only modestly, reflecting asset smoothing procedures that continue to include losses from the 2008-09 market crash. In addition to providing a 2012 update, this brief offers a gli...

Purpose: This paper aims to share the experience of state governments in Malaysia in implementing the Malaysian Public Sector Accounting Standards (MPSAS). A mixed methods study involving questionnaire survey and interview was employed. The study covers all 13 state governments of Malaysia. A total of 147 accounting and finance staff responded to the questionnaires and 12 interview sessions were held in 12 states involving the state treasurers. Findings: Similar challenges observed in other countries in implementing IPSAS prevailed in the 13 state governments, which are (i) resources related to lack of competent accounting and finance staff, and lack of IT facilities and IT support; (ii) accounting and reporting issues related to difficulties in assets, liabilities, revenue and expenses recognitions and measurement; and (iii) top management commitment in ensuring successful change management programmes. However, many of those challenges have been tackled except for the application of MPSAS, where trained staff is still lacking.

(USPS) as we know it today was founded 01 July 1971. The increase of Science and Technology with changes in everyday communication, as well as alterations of Services rendered, require another Reorganization of how delivering Services should proceed more functionally effective and fiscally responsible to and for the citizens of these United States.

This study explores factors influencing IPSAS implementation in Ghana. Data were collected from 227 public sector professionals using surveys and interviews, analyzed with a generalized least squares model. Key determinants include implementation cost, political support, management information systems, staff training and recruitment, institutional commitment, accountability, and sociological factors. Recommendations emphasize government support via moral suasion and detailed examination of influencing factors for effective public sector accounting reform. The study provides valuable insights for stakeholders, supporting strategic planning, policy-making, and capacity-building to enhance transparency, accountability, and efficiency in governance, aiding public financial management and attracting informed foreign investment decisions.

The ultimate purpose of this study is to determine the pervasive materiality level. The sample was selected from two groups including certified public accountants employed in Iran Audit Organization (public sector) and other audit institutes (private sector) each sample comprising 60 participants. To collect the data, we used questionnaires composed of two sections, the demography and the questions related to the research. The results indicate that there is a meaningful difference between material and pervasive levels from the viewpoint of active auditors in Audit Organization and certified public accountants in private sectors. This means that there is no consensus between these two groups in determining material and pervasive level. In other words, in determining the pervasive important level, the average viewpoint of auditors in Audit Organization (public sector) in relation to certified public accountants (private sector) is the minimum. The acquired results considered 25% of to...

Este trabalho objetiva analisar, avaliar, e sugerir novas perspectivas à pesquisa contábil na América Latina sob o olhar autonômico e emancipatório, focando, particularmente, nas culturas contábeis da Argentina, Brasil e Colômbia. Fez-se uma breve retrospectiva histórica da contabilidade desses países para permitir contextualizações e alçar propostas reflexivas acerca de novos horizontes à pesquisa contábil latino-americana. A linha de investigação adotada é o ensaio teórico (artigo de reflexão), com abordagem descritiva. O que se constatou foi a hegemonia da pesquisa contábil positivista-normativista na Argentina e Brasil, e uma forte reação dos contadores colombianos a esse modelo anglo-saxão (reducionismo-contabilidade privada). Também constatou-se uma tímida reação da Argentina e Brasil em favor da perspectiva crítico-interpretativa, e um movimento representativo e fecundo desenvolvido pelos colombianos a partir dos anos de 1970. Propostas de reformulação da pesquisa contábil surgem da Argentina e Colômbia como possibilidade de construções genuínas e emancipatórias para o futuro da contabilidade.

This study aims to determine the implementation of village finances based on Permendagri No. 20 of 2018 concerning Village Financial Management. This study used a descriptive qualitative method, which carried out direct observations in the field, namely Kemuning Lor Village, Arjasa District, Jember Regency. Research instruments are used through documentation, observation, interviews and literature study by collecting every document needed in this study, then the documents are analyzed using the Creswell model, by recording the required data which is adjusted to Permendagri No. 20 2018. The documents needed in this study are the 2019 Kemuning Village APBDes. Data analysis techniques use triagulation in the process of searching and systematically compiling data obtained from interviews, field notes, so as to provide conclusions about the implementation of village financial management in accordance with the Regulation Domestic Affairs No. 20. Year 2018 concerning Village Financial Management.

Manajemen Keuangan adalah sesuatu yang tidak dapat dipisahkan dari proses manajemen dalam suatu intansi, misalnya seperti di pedesaan, yang memiliki beberapa pendapatan pendapatan dalam hal pendapatan yang berbeda. Untuk memfasilitasi dalam hal mengelola pelaksanaan dana desa dengan baik kebutuhan sistem informasi. Dengan pengelolaan sistem informasi pelaksanaan dana desa ini, diharapkan dapat membantu proses pengelolaan dana desa dari membuat implementasi anggaran, merekam masuk atau keluar dana, hingga pembuatan laporan. Hasil penelitian menunjukkan bahwa perancangan sistem informasi manajemen pelaksanaan dana desa berdasarkan desain web yang responsif dapat membantu pemimpin desa dalam mengelola pelaksanaan dana desa di masing-masing daerah dan masyarakat dapat melihat informasi dana desa, sistem implementasi meliputi implementasi perangkat lunak, perangkat keras, antarmuka aplikasi yang dihasilkan. Tahap akhir dalam perancangan sistem adalah menguji aplikasi menggunakan metode White Box.

En los últimos años, se han dado cambios importantes a nivel internacional en el ámbito de la contabilidad gubernamental, sobre todo con la promulgación de las Normas Internacionales de Contabilidad para el Sector Público (IPSAS) A fin de mejorar la calidad de la información financiera gubernamental, los países miembros del Sistema de Integración Centroamericana (SICA) han modernizado, tanto sus sistemas de información financiera pública, como la legislación relacionada con la administración de las finanzas públicas. El presente estudio, pretende valorar el nivel de coincidencia en la presentación de los estados financieros de los gobiernos centrales de dichos países, respecto a lo establecido en las IPSAS.

Alokasi dana desa setiap tahunnya semakin besar sehingga memerlukan perencanaan pengelolaan keuangan yang efektif dan efisien. Agar proses pembangunan desa sesuai dengan target pemerintah pusat. Maka dari itu, pemerintah pusat melakukan pembinaan terhadap pemerintah desa agar tidak terjadi penyalah gunaan aggaran tersebut. Karena melihatnya besarnya anggaran yang di salurkan ke desa. Sehingga tujuan dari penelitian ini adalah 1), Bagaimana perencanaan pengelolaan keuangan desa di Desa Silo?. 2), Apa kendala dalam perencanaan pengelolaan keuangan desa di Desa Silo?, dan 3), Apa solusi dari kendala dalam perencanaan pengelolaan keuangan desa di Desa Silo?. Jenis penelitian yang digunakan adalah penelitian kualitatif deskriptif yang dilakukan di Desa Silo Kecamatan Silo Kabupaten Jember sejak bulan Mei hingga Juni 2017. Objek dalam penelitian ini adalah perencanaan pengelolaan keuangan Desa di Desa Silo Kecamatan Silo Kabupaten Jember. Teknis analisis data peneliti menggunakan model Mi...

This chapter is about conceptual frameworks in public sector accounting. While particularly taking the IPSASB's conceptual framework as a reference, the chapter also offers brief views on selected national frameworks from a group of European countries-namely the UK, Finland, Austria, Germany and Portugal-as illustrative examples of how conceptual frameworks can approximate or diverge from that of the IPSASB. The explanations enable an understanding of the role of a conceptual framework underlying public sector accounting standards, as well as the main issues normally included in it.

Esta conferencia presenta algunas tendencias internacionales y locales de la contabilidad pública frente a la sostenibilidad. Se enfatiza en la función dual del Estado, primero como regulador y promotor del Desarrollo Sostenibilidad, segundo como conjunto de organizaciones que operando impactan en el entorno social y ambiental. Se presentan tendencias internacionales en la producción de información por parte de entidades del sector público y los retos que enfrentan organismos reguladores a nivel internacional como el IPSASB, así como nacionales, en particular la Contaduría General de la Nación

The government has conducted research to determine the variables influencing how well taxes are collected and administered. The value of tax collection depends on several variables, including the state of the economy, the public's support for the government's priorities, and the willingness of taxpayers. Effective taxation necessitates an effective tax system for collection. The right collecting mechanism is necessary for the provision of necessities like roads, schools, health facilities, and the like. The purpose of the article was to investigate the variables influencing Wolkite Town's category C taxpayers' tax-collecting efficiency. The goal of the study was to investigate the dynamics influencing the tax collection system's efficacy variables including tax compliance, tax awareness, individual income, tax avoidance, and evasion. Multiple regression models and a primary source of data were employed in the investigation. The data was analysed and presented using SPSS tools and descriptive statistics. According to the research paper's findings, tax awareness exhibits a negative and insignificant impact on the regression results, tax compliance is positive and significant, individual income has a significant and positive sign, and tax evasion and avoidance have a positive and insignificant impact on the effectiveness of tax collection. On the other hand, individual income and income tax compliance have a big influence.
Keywords- Category „C‟, Ethiopia, Gurage Zone, Municipality, Tax assortment
JEL Classification: H20, H2

Laporan Keuangan harus disusun sesuai dengan Standar Akuntansi. Standar Akuntansi Pemerintahan (SAP) yang berlaku untuk Pemerintah Pusat dan Pemerintah Daerah diperlukan sebagai upaya peningkatan kualitas laporan keuangan pemerintah pusat dan daerah. Pada tahun 2015 seluruh entitas pemerintahan wajib menerapkan Standar Akuntansi Pemerintahan berbasis akrual. Namun sampai dengan tahun anggaran 2014 sebanyak 547 pemerintah daerah masih belum menerapkan basis akrual dalam pengelolaan keuangan negara. Tujuan penelitian ini adalah Untuk mengetahui Penerapan Standar Akuntansi Pemerintahan berbasis Akrual dalam Penyajian Laporan Keuangan Pemerintah Kabupaten Gresik dan kendala-kendala dalam penerapan Standar Akuntansi Pemerintahan berbasis akrual di kabupaten Gresik. Penelitian ini menggunakan penelitian kualitatif. Untuk memperoleh kredibilitas peneliti mengggunakan teknik triangulasi. Hasil dalam penelitian ini menunjukan bahwa penyusunan Laporan Keuangan Pemerintah Daerah Kabupaten Gres...

Artikel ini membahas pentingnya Pedoman Akuntansi Pesantren (PAP) dalam meningkatkan kualitas laporan keuangan di pondok pesantren, terutama setelah akreditasi 184 pesantren oleh Kementerian Agama pada tahun 2018. Dengan adanya akreditasi, pesantren dituntut untuk memperbaiki aspek pendidikan dan keuangan, serta mengelola aset tetap yang berasal dari wakaf.

Office for National Statistics Government financial liabilities beyond public sector net debt This article clarifi es the scope of liabilities used to calculate public sector net debt before focussing on the liabilities that are not included. National accounting principles are compared with international accounting standards for governments and businesses. The current public reporting of non-public sector net debt liabilities in the UK is considered, with particular attention being paid to future spending under the private fi nance initiative, unfunded pension schemes, and government guarantees.

Office for National Statistics Government financial liabilities beyond public sector net debt This article clarifi es the scope of liabilities used to calculate public sector net debt before focussing on the liabilities that are not included. National accounting principles are compared with international accounting standards for governments and businesses. The current public reporting of non-public sector net debt liabilities in the UK is considered, with particular attention being paid to future spending under the private fi nance initiative, unfunded pension schemes, and government guarantees.

Governmental accounting is a subset of accounting that has received less attention than other aspects of the profession. This is evident both in the number of educational units related to this course in different educational levels and in the small number of articles and dissertations that are written in this field. Many of the important trends in governmental accounting training, along with major changes to the practical guidelines, have been based on the efforts of the Board of Governmental Accounting Standards. This article mentions many governmental accounting educators, especially in the United States, who have made significant contributions to governmental accounting and auditing policies and it encourages current educators to look for ways to participate in the policy-making process. This article finally discusses the future prospects of governmental accounting education and concludes that public accounting instructors are well placed to help achieve educational advice.

Based on the theoretical concepts of public sector financial reporting presented by the State Accounting Standards Development Committee of the Auditing Organization, the public sector accounting system, a set of accounting concepts, hypotheses, standards, procedures and instructions to identify, measure, record, class Classification, summarizing and reporting of financial events of reporting units. Accrual accounting in the public sector in practice, in order to achieve the cost of services, requires the use of accrual accounting basis in accordance with the provisions of Note 26 of the Law regulating part of the government's financial regulations in users of the public budget. The present study is applied in terms of purpose, in terms of how to collect data qualitatively and data collection tools by designing and publishing a questionnaire among 95 experts in the field of accrual accounting in 1400 and using two The statistical tests of "binomial test" and "T test" have been analyzed. Findings indicate that the obstacles and limitations of the establishment of accrual accounting system include the limitations of the General Accounting Law and other upstream laws, challenges in applying public sector accounting standards, problems with fixed assets, problems with requirements, inventory Commodities are the non-recording of some financial events in the accrual accounting system, the lack of specialized and experienced personnel and the structural approach in the organizational structure of the public sector.

This study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclear. Monitoring has been carried out with the existence of monthly and annual financial reports, but it has not been compiled according to the accounting standards that should be. The flow chart has not been created so that the results of this study are in the form of a cash flow chart AIS can be used by the Sabilurrosyad boarding school.

Purpose-The purpose of this paper is to examine the transparency and completeness of government financial reporting in sub-Saharan African countries by assessing the extent of compliance with IPSAS disclosures and to investigate the impact of the strength of public management systems (SPMS) and accounting education on this level. Design/methodology/approach-This research develops a self-constructed disclosure index from content analysis and applies panel regressions for a sample of 60 sub-Saharan African government entities during the period 2014-2017. Findings-The study results indicate that IPSAS disclosure levels significantly vary across sub-Saharan African governments. They reveal a positive effect of the SPMS and accounting education on the extent of compliance with IPSAS in this region. Practical implications-The study findings are of interest to practitioners, researchers, government policy makers, supervisory authorities and professional bodies. By focusing on the effect of the SPMS and accounting education on IPSAS disclosure level, this paper leaves room for future research to investigate other relevant factors associated with the compliance with these standards whether in sub-Saharan Africa or in other parts of the world. Originality/value-This paper gives new insights into the assessment of the quality and transparency of government financial reporting in sub-Saharan Africa by examining the extent of compliance with IPSAS in this region. It is the first to investigate the impact of the SPMS and accounting education on this level.

Purpose-The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting Standards (IPSAS) and to investigate the environmental factors affecting this level, drawing on the contingency theory framework. Design/methodology/approach-This study uses a self-constructed checklist of 116 items to measure the IPSAS disclosure level by 100 public sector entities from different countries across the globe during the period 2015-2017. Panel regressions have been used. Findings-The results show significant differences in compliance levels with IPSAS disclosures across nations. They reveal a positive influence of the degree of government openness (political culture), quality of public administration and management and prior experience with International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS) in the public sector on this level, whereas government financial condition is a nonsignificant factor. Practical implications-The research findings are potentially relevant to academics, researchers, practitioners, standard-setters and government policymakers. By examining the influencing factors of IPSAS disclosure level, this paper paves the way for further investigation of this topic with a more extensive set of micro and macroeconomic variables whether at the central or local government level in other jurisdictions Originality/value-This study provides new insights into the assessment of the transparency and completeness of government accrual-based financial statements. Based on the contingency theory, this paper is the first to empirically investigate the factors affecting the level of disclosure under accrual-based IPSAS by central government entities in a crosscountry analysis.

Purpose The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting Standards (IPSAS) and to investigate the environmental factors affecting this level, drawing on the contingency theory framework. Design/methodology/approach This study uses a self-constructed checklist of 116 items to measure the IPSAS disclosure level by 100 public sector entities from different countries across the globe during the period 2015–2017. Panel regressions have been used. Findings The results show significant differences in compliance levels with IPSAS disclosures across nations. They reveal a positive influence of the degree of government openness (political culture), quality of public administration and management and prior experience with International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in the public sector on this level, whereas government fi...

Purpose The purpose of this paper is to examine the transparency and completeness of government financial reporting in sub-Saharan African countries by assessing the extent of compliance with IPSAS disclosures and to investigate the impact of the strength of public management systems (SPMS) and accounting education on this level. Design/methodology/approach This research develops a self-constructed disclosure index from content analysis and applies panel regressions for a sample of 60 sub-Saharan African government entities during the period 2014–2017. Findings The study results indicate that IPSAS disclosure levels significantly vary across sub-Saharan African governments. They reveal a positive effect of the SPMS and accounting education on the extent of compliance with IPSAS in this region. Practical implications The study findings are of interest to practitioners, researchers, government policy makers, supervisory authorities and professional bodies. By focusing on the effect of...

Development in sub-sahara Africa where Nigeria is situated continues to dwindle despite the bulk form of foreign assistance she receives. The study assess the factors militating against the effectiveness of foreign aid in Nigeria. The problem with foreign aid in Nigeria is that of conditionalities, corruption, management and misappropriation of aid, leadership problem, selfish interests of donor/wrong motives. However, to the best of my knowledge, most of these factors have not gained much scholarly attention. The paper base it's argument on the dependency theory, and adopted the multidisciplinary approach and relied on secondary sources using historical and analytical methods of data analysis. The paper revealed that, one of the factors militating against the effectiveness of foreign aid is corruption and that it also leads to death of local industries, another is that, the conditionality attached to foreign aid by the donor makes it a form of Neocolonialism. To ameliorate this problem foreign aid must be coordinated or harmonized through administrative framework that has clearly identifiable focal point. In this regard, one coordinating body and one monitoring and evaluation system at the highest level of government cannot be over emphasized. They should embark on various reforms in the various sectors of the economy to encourage the inflow of foreign aid. The reforms should be based on the need to encourage rapid growth and development in order to reverse the negative effects of foreign aid.

This study examines the impact of accounting standards on the quality of financial reporting in the public sector of Khuzestan province in 2022. The statistical population includes 98 comptroller, deputy comptroller, financial managers and accounting experts in the executive organizations of Khuzestan province. The data was collected through a questionnaire and analyzed through Excel and SPSS software. The statistical methods used include the Kolmogorov-Smirnov test to check the normality of the data, the Spearman correlation coefficient to check the correlation between the variables, the population mean test, and the binomial test to check the hypotheses. The findings indicate that the qualitative characteristics of the information presented in the financial reports of the executive organizations of Khuzestan province, in terms of the way of presenting the information, are consistent with the accounting standards of the public sector.

Accounting standards of the public sector are used in many areas due to their many advantages in the field of transparency and accountability. With the developments that have taken place in our country along with other countries, it is necessary to pay attention to this issue by developing and requiring the use of accounting standards of the public sector has revealed. Based on this, the aim of this research is to investigate the impact of public sector accounting standards on the relationship between budget performance and accountability in organizations. The statistical population of this study is the experts and middle managers of the Iran Supreme Audit Court. Therefore, a sample size of 168 people was calculated through Cochran's formula and finally 117 completed questionnaires were received. The desired data were extracted using standard questionnaires. The validity of the questionnaire was confirmed using face validity and reliability of the questionnaire based on Cronbach's alpha 0.72. The results of this research showed that budget performance has a positive and significant impact on the accountability of organizations, and public sector standards moderate the relationship between budget performance and accountability.

Abstrak Abu Rahum, Pengelolaan Alokasi Dana Desa (ADD) dalam Pembangunan Fisk Desa Krayan Makmur, di bawah bimbingan Bapak Drs. H. Burhanudin, M.Si selaku Dosen Pembimbing I dan Bapak Eddy Iskandar, S.Sos,M.Si selaku Dosen Pembimbing II. Penelitian Skripsi ini dilakukan berlokasi di Kantor Desa Krayan Makmur Kecamatan Long Ikis Kabupaten Paser. Tujuan dari penulisan skripsi ini adalah untuk mengetahui dan mendeskripsikan sejauh mana Pengelolaan Alokasi Dana Desa (ADD) dalam Pembangunan Fisk Desa Krayan Makmur dan untuk mengetahui faktor-faktor pendukung dan penghambat Pengelolaan Alokasi Dana Desa (ADD) dalam Pembangunan Fisk Desa Krayan Makmur. Fokus penelitian dalam penelitian terdiri dari perencanaan, pelaksanaan, penatausahaan, dan laporan pertanggungjawaban. dan faktor-faktor yang mendukung dan menghambat Pengelolaan Alokasi Dana Desa (ADD) dalam Pembangunan Fisk Desa Krayan Makmur. Dari hasil penelitian diketahui bahwa Pengelolaan Alokasi Dana Desa (ADD) dalam Pembangunan Fisk...

This study examined the functional impact of public accounts committee on public accountability over financial crimes in Nigeria. Purposefully, the study assessed the extent PAC function has impact on public accountability in Nigeria; the impact of PAC function on transparency and accountability in Nigeria; and the significance of PAC function for public accountability over financial crimes in Nigeria. The researcher used descriptive and survey designs to carry out the study. The respondents were seventy-six (76) accounting officers/accountants and auditors drawn from federal and state establishments in Rivers/Bayelsa states. The data obtained was facilitated by administering a research questionnaire of thirty-five (35) items to eighty-five (85) accounting officers/accountants and auditors, having a response rate of 89%. Among other things, the findings of the study revealed that to a moderate extent PAC function has impact on public accountability in Nigeria. There is also a significant impact of PAC function on transparency and accountability in Nigeria; and a great significance of PAC function for public accountability over financial crimes in Nigeria. Although, Nigerian PAC functions to a moderate extent in terms of enhancing public accountability, there is still need for the PAC to adopt effective approach towards accountability facets of popular control, equilibrium of power and reflective governance. In light of this, the study concluded that the function of PAC to a moderate extent has impact on public accountability over financial crimes in Nigeria.

The 1945 Constitution of the Republic of Indonesia, article 34, paragraph 2 states that the Government and the Regional Government guarantee the implementation of compulsory education at the minimum level of basic education without collecting fees. The government created the School Operational Assistance (SOA) program aiming to maintain the number of learners and contribute to improving the quality of basic education. School Operational Assistance funds disbursed by the government should be used in accordance with the rules and accountable for its use through the presentation of financial statements audited by the Supreme Audit Board (SAB). This study would like to examine whether the transparency factors, the understanding of technical guidelines for the use of School Operational Assistance funds and the audit of financial statements of School Operational Assistance funds affect the accountability at public primary schools in western Jakarta. The sample method in this study uses ra...