public interest accounting

Everything is being assessed today to know the quality of product. The Built Environment where we live, work and spent our most of the time also needs to assessed for the purpose of quality of built environment which significantly affects our potentials to work and of course the health. It will help to know quality of built environment in terms of planning and design. For the very purpose based on literature study some Criteria and Key Aspects have been identified as an indicators to know the quality of Built Environment. A questionnaire was formulated having Nine Criteria. These criteria are further divided into thirty six Key Aspects and sent to professionals like Architects, Urban Designer, Landscape Architects, Conservation Architects, Town Planner and Academicians for the purpose of pilot survey. They were asked to gauge these key aspects in the calibrated scale of 1 to 5 from least to most significant. (Pilot Survey of 42 Samples were analysed).This paper basically dealing wit...

Nowadays, due to the resource constraints and increasing needs and people expectations on the one hand and the corruption spread in state on the other hand, the necessity of providing necessary context for responding public and providing clear information is felt. Then, the aim of this paper is to review the goals of governmental accounting and analyzing accountability. For this purpose, firstly the governmental accounting aims and important features of governmental activities are considered and then, need for transparency in governmental accounting, accountability and decision making as aims of governmental accounting are discussed and finally, concept, types and necessity of accountability will be studied.

This exploratory study attempted to determine the level of formalization and implementation of corporate governance and risk management practices as well as the role of human resource management in the design and formulation of such practices. In addition, this study looked into the degree to which specific human resource management practices were linked with the overall corporate governance and risk management objectives. Moreover, this study attempted to derive some patterns of association among the variables studied.

Purpose -This paper aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities. Design/methodology/approach -A questionnaire survey provides the primary source of information, and both descriptive and analytical methods are employed to support the analysis of the empirical findings. Findings -The paper shows that despite a strong interest amongst stakeholders for greater accountability of Malaysian local authorities, a standard definition and scope of accountability has not emerged. However, the findings do indicate a new bond of accountability emerging between local authorities and its broader public than previously existed. Research limitations -The findings and discussion are limited to the propositions put forward in the questionnaire. Alternative research methods would complement the findings.

This paper illustrates a story of "rise and fall" of a Balanced Scorecard (BSC) project in a Sri Lankan firm. The "rise" was due to a series of attempts made by CIMA (SL) for popularising BSC practice among business leaders and local consultants, and the "fall" was due to professional rivalry between engineering managers and accounting personnel and the decline of interest on the part of the owner-manager. In relation to these two opposing phenomena, the paper shows how and why the firm first receives the BSC project as a useful management system device, and later, how and why the management tends to undermine the use of BSC. The argument advanced is that the popularisation of BSC is part of a project of accounting knowledge diffusion which comes through the broader globalisation process, but the failure in sustaining BSC is due to the upsurge of professional rivalry and the rise of alternative management fads and the ownermanager's inclination to look at financial matters, rather than a BSC, as a basis for the appropriation of surplus. The underlying public interest implication is that even though globalisation project seems to be functional and positive, it provokes contradictions and resistance when new accounting knowledge is diffused from the centre to the periphery.

This exploratory study attempted to determine the level of formalization and implementation of corporate governance and risk management practices as well as the role of human resource management in the design and formulation of such practices. In addition, this study looked into the degree to which specific human resource management practices were linked with the overall corporate governance and risk management objectives. Moreover, this study attempted to derive some patterns of association among the variables studied.

Recently, the Financial Accounting Standards Board (FASB) revised its 'conceptual framework'. The FASB's conceptual framework is "intended to serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the provision of unbiased financial and related information [which] helps capital and other markets to function efficiently in allocating scarce resources in the economy and society" (emphasis added). However, it is not the mission of either the Financial Accounting Foundation (FAF, the parent of the FASB), or the FASB to serve the public interest. Therefore, whether the FASB's conceptual framework can serve the public interest as intended, or whether the conceptual framework is reconcilable with the public interest is questionable. This paper explores the question of whether the conceptual framework is compatible with the public interest. The question is important to consider because if the conceptual framework cannot serve the public interest as intended, then it will be necessary to revise the conceptual framework in order to achieve its intended purpose of serving the public interest.

Purpose-This paper aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities. Design/methodology/approach-A questionnaire survey provides the primary source of information, and both descriptive and analytical methods are employed to support the analysis of the empirical findings. Findings-The paper shows that despite a strong interest amongst stakeholders for greater accountability of Malaysian local authorities, a standard definition and scope of accountability has not emerged. However, the findings do indicate a new bond of accountability emerging between local authorities and its broader public than previously existed. Research limitations-The findings and discussion are limited to the propositions put forward in the questionnaire. Alternative research methods would complement the findings. Originality/value-The findings contribute to our understanding of accountability as interpreted by key stakeholders of local authorities located within the context of a developing country. This could potentially assist Malaysian public sector administrators whereby, and arguably, enhancing the public accountability of local authorities may contribute to an improvement in the performance management of Malaysian local authorities.

Globalisation has brought about migration and the transnational movement of people from different backgrounds, cultures, ethnicities, using different languages, and has thereby facilitated intercultural interaction and re-interpretation of lived experiences. Gender research in accounting is also influenced by globalization, which has created a platform where different cultures can meet and interact, and where knowledge can be synthesized from the work of authors from various different countries. Building on my own research experiences and its outcomes, this study examines the globalisation of gender research in accounting by tracing the development of research on the relationship between Japanese women and accounting. The experiences of Japan highlight that knowledge in accounting, including gender-in-accounting studies, historically flows from West to East. The language, concepts and framework in existing Western-led accounting studies translate and visualise the history and phenomena in a Japanese context to be shared within the international accounting arena. This study demonstrates that this process provides a body of interesting evidence from Japanese contexts in the fields of history, household accounting and professionalization. Accounting played an enabling role for women in Japan, while positioning women to act as catalysts for social change. Questions arise regarding the potential for such findings (from the East) to flow to the West and be accorded equal status to Western-led accounting research. The study concludes by discussing, in terms of achieving sustainable and innovative knowledge creation in accounting, the importance of herstory in understanding local culture and its integration into 'global' academic research.

This exploratory study attempted to determine the level of formalization and implementation of corporate governance and risk management practices as well as the role of human resource management in the design and formulation of such practices. In addition, this study looked into the degree to which specific human resource management practices were linked with the overall corporate governance and risk management objectives. Moreover, this study attempted to derive some patterns of association among the variables studied.

The paper investigates the formalisation social accountability relations in the non-governmental organisation (henceforth, NGO). The accountability can be extended outside traditional reporting into forms of actions including conversation, behavioural explanations and reasonable conduct. The theoretical contribution highlights the social "closeness" through "veil of ignorance", which empirically investigated through a case study of MERCY Malaysia, an international medical relief NGO. Thus, the paper provides an understanding of accountability relations, which involves the use of annual and performance reports in negotiating physical access into relief sites. The social "closeness" consists of moral imperatives and trustworthiness of individual in engaging in volunteering work.

This study examined the relationship between the involvement of the human resource management function in formulating corporate governance mechanisms and the quality of their implementation. It also looked at the relationship between the quality of implementation of corporate governance mechanisms and performance. Of interest were two governance mechanisms: strategic plan elements and behavioral control practices. This study was based agency theory, institutional theory, and the resource-based view of the firm. The results revealed that quality of implementation resulted in higher performance. Specifically, quality of implementation of strategic plan elements not only explained performance but also served as an important enabler of quality of implementation of behavioral control policies. The importance of HR involvement, however, was realized in its impact on quality of implementation.

This exploratory study attempted to determine the level of formalization and implementation of corporate governance and risk management practices as well as the role of human resource management in the design and formulation of such practices. In addition, this study looked into the degree to which specific human resource management practices were linked with the overall corporate governance and risk management objectives. Moreover, this study attempted to derive some patterns of association among the variables studied.

It has been argued that the new form of relational governance might lead to a substantial deficit of democratic accountability, but in previous studies less attention has been paid to what accountability is and how to systematically analyse it before announcing there are accountability deficits. In order to advance the knowledge of accountability and relational governance, this paper examines the notion of accountability and adopts a conceptual framework of public accountability established by Mark Bovens to conduct a case study of Eindhoven city-regional governance. Eindhoven city-region has been recognised as a successful story of high-tech development and its success is a result of a new form of relational governance—close collaboration between different levels of government and other parties, including high-tech firms and knowledge institutes. Major focus is put on the establishment and operation of the Brainport organizations, which perfectly represents the new form of relation...

In response to economic pressures and the growing expectation of citizens, the framework of service delivery in the public service sector has changed continually.Market-based reform strategies such as privatisation, corporatisation, joined-up government and public-private partnerships have dominated the current framework of public service delivery around the globe.The adoption of these strategies has changed not only the framework of service delivery but also the notion of accountability.The objective of this paper is to examine the way in which the notion of accountability has developed in public service delivery, focusing on the adoption of policy strategies under the market state model. Studies show that the framework of accountability in the context of public sector reform appears to be complex, especially in the era of market state model. The involvement of the private sector as a public partner in delivering public services has significantly changed the notion of accountabilit...

Despite considerable diversity in Australian public sector organisations, annual reports have been promoted as an appropriate tool to discharge the accountability of all government agencies. Further, annual reporting competitions have been promoted as a means of ensuring the quality of those annual reports. The limited prior research which addresses these positions ignores the possibility that there may be a variation in the value of both the annual report and the competition depending on the type of public sector organization. This study applies institutional theory, informed by accountability theory, to understand the influence of stakeholders on the annual reporting practices and policies adopted by organisations. It focuses on the Queensland public sector and the Queensland Annual Reporting Award (QARA) and uses a series of case studies to examine the value of the annual report. Consistent with institutional theory, the results indicate that both the annual report and competitio...

Purpose – This paper aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities. Design/methodology/approach – A questionnaire survey provides the primary source of information, and both descriptive and analytical methods are employed to support the analysis of the empirical findings. Findings – The paper shows that despite a strong interest amongst stakeholders for greater accountability of Malaysian local authorities, a standard definition and scope of accountability has not emerged. However, the findings do indicate a new bond of accountability emerging between local authorities and its broader public than previously existed. Research limitations – The findings and discussion are limited to the propositions put forward in the questionnaire. Alternative research methods would complement the findings. Originality/value – The findings contribute to our understanding of accountability as interpreted by key stakeholders of local a...

It is generally believed that a democratic form of government rests on the foundation of accountability as government is held accountable to the people through ministerial responsibility. In this paper the notion of accountability has been critically examined and a case has been made that the notion is chameleon in character and is often not adequately understood by its users. It has been argued that accountability has gradually eroded as the new hybrid form of modern governance is based on complex network of relationships which in turn makes it difficult to determine who is accountable to whom and for what. It is concluded that there is a need for strengthening formal accountability institutions as lack of transparency plagues developing countries like Pakistan even more than the developed economies.

The authors of this research report express their gratitude to the local government officials and elected members of local authorities and to those members of oversight and specialist agencies with an interest in local government matters who participated in this project. The research team have also benefited from the presentation of interim research results at the conferences of the European Accounting Association (Antwerp), the Comparative International Governmental Accounting Research (Milan) and the British Accounting Association (Scottish) Conference at Stirling. The framing of this research has benefited from discussion with members of the Research Committee of The Institute of Chartered Accountants of Scotland. The final version of this research report has also benefited from the comments made by Vivien Beattie, Ann Lamb and the two anonymous referees. The authors gratefully acknowledge these helpful comments. vi exeCutive summary the process and implications of changes in local authorities in Scotland and New Zealand. The purpose of this investigation was to enhance the understanding of both (1) the factors which determine how local government management structures and processes adjust to change and (2) how accounting information is involved in this transformation of the public sector. Research method This research was based on case studies. There were four local authorities (two cities, two rural authorities) in Scotland and two local authorities (one rural and one city) in New Zealand. The local authorities included in this study were selected (1) to capture the different challenges facing rural and urban local authorities, (2) to examine authorities within the rural/urban split with significant levels of expenditure and (3) to include local authorities which were recognised as leading edge. Leading edge companies were identified from the views of professionals in the field, the achievement of awards for excellence, the provision of reference points in influencing government policy, and because of innovations made. The research explored processes of change by examining documentation, both from within the local authorities, themselves, and from central government and oversight bodies. The change agenda of the local authorities included in the study was then discussed with key persons in each local authority. In each authority the key persons were the Chief Executive, the Director of Finance and Directors of the major spending departments (such as Housing, Education, Social Work, Roads) and key departments (Corporate Policy, Economic Policy and Development) for strategy setting. In addition to the senior managers, key elected members of these local authorities were also interviewed. This included the Leader of the Council, plus conveners of major committees with spending responsibilities. To complete the picture of what is, and has been, happening in local authorities, key officials and members of professional bodies involved in the development and promulgation of policy guidance for local authorities were interviewed. vii exeCutive summary Key results • How do you use accounting information? Can you cite strategic or operational examples? • How is managerial accountability evaluated? What is the role of accounting in this?

Purpose – This paper aims to identify stakeholder perceptions on the service performance accountability of Malaysian local authorities. Design/methodology/approach – A questionnaire survey provides the primary source of information, and both descriptive and analytical methods are employed to support the analysis of the empirical findings. Findings – The paper shows that despite a strong interest amongst stakeholders for greater accountability of Malaysian local authorities, a standard definition and scope of accountability has not emerged. However, the findings do indicate a new bond of accountability emerging between local authorities and its broader public than previously existed. Research limitations – The findings and discussion are limited to the propositions put forward in the questionnaire. Alternative research methods would complement the findings. Originality/value – The findings contribute to our understanding of accountability as interpreted by key stakeholders of local a...

The nature of financial reporting in the public sector in Australia has undergone substantial change in the last twenty years. One result has been the promulgation of public sector accounting standards based on the private sector conceptual framework for general purpose financial reports. A central key to this framework is the existence of users and their needs. This framework emphasises the provision of information for users for the purpose of decision making. Critics of the framework as it applies to the public sector claim that it lacks empirical substantiation and ignores the complexity and diversity of public sector institutions. This paper examines and analyses the annual report distribution lists for local government authorities within Queensland and provides empirical evidence on distribution patterns. The study finds that there are user groups which fall outside the categories identified by the conceptual framework. Further, there is a wide variety in the dissemination lists of local government authorities and cross sectional differences in the distribution patterns for urban and rural local government authorities. The results of this research raise important questions for public sector accounting regulators regarding the appropriateness of assuming that there exists a homogeneous set of users for all public sector entity types.

Recently, the Financial Accounting Standards Board (FASB) revised its ‘conceptual framework’. The FASB’s conceptual framework is “intended to serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the provision of unbiased financial and related information [which] helps capital and other markets to function efficiently in allocating scarce resources in the economy and society” (emphasis added). However, it is not the mission of either the Financial Accounting Foundation (FAF, the parent of the FASB), or the FASB to serve the public interest. Therefore, whether the FASB’s conceptual framework can serve the public interest as intended, or whether the conceptual framework is reconcilable with the public interest is questionable. This paper explores the question of whether the conceptual framework is compatible with the public interest. The question is important to consider because if the conceptual framework cannot serve the public interest as intended, then it will be necessary to revise the conceptual framework in order to achieve its intended purpose of serving the public interest.