Artificial Intelligence(AI)is transforming public administration by improving efficiency,en-hancing transparency,and facilitating data-driven decision-making.This paper explores the integration of AI in government dec...Artificial Intelligence(AI)is transforming public administration by improving efficiency,en-hancing transparency,and facilitating data-driven decision-making.This paper explores the integration of AI in government decision-making,examining its applications,challenges,and policy recommendations.The study highlights the role of AI in policy analysis,admin-istrative efficiency,financial management,and public participation.Key challenges such as algorithmic bias,data privacy concerns,explainability issues,and regulatory gaps are dis-cussed.The paper proposes a set of policy recommendations,including the establishment of AI ethics councils,implementation of explainability standards,enhancement of public AI literacy,and the creation of AI transparency laws.Future research should focus on hybrid human-machine governance models to ensure AI adoption aligns with democratic principles and accountability standards.Ultimately,responsible AI implementation can democratize governance,increase public trust,and lead to more effective and transparent public adminis-tration.展开更多
Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation ...Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.展开更多
In recent years, transparency and accountability seem to find new impulse, with the development of ICT （information and communication technology） and the prospective of open data that invest the public system at a n...In recent years, transparency and accountability seem to find new impulse, with the development of ICT （information and communication technology） and the prospective of open data that invest the public system at a national and supranational level. Public institutions tend to make available to the public, more data and information concerning the administration, the manner of use of public goods and resources. At the same time, each institution is called upon to deal with the demand of transparency and participation by citizens who increasingly use Internet 2.0 and social media. After a reflection on how public administrations acted in the phase of Web 1.0 to practice transparency and accountability in terms of communication, this paper considers the elements of continuity and the new opportunities linked to the advent of Web 2.0 and open data. At the end of this analysis, the focus is on the strengths and weaknesses of this process, with a particular attention to the role of the public communication.展开更多
This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspec...This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.展开更多
The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central t...The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.展开更多
The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative fr...The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.展开更多
Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards...Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.展开更多
The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which...The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which provides high-quality and well-functioning educational, healthcare, or social security systems through the effective management and use of public funds. Those services need investments from them to achieve the objectives set by the official governments or the national programs annually. This paper introduces the content of law on public investments in Vietnam which will be effective in the year 2015. It employs an overview of this law and investigates the effect of public investment in infrastructure on economic performance in the case of Vietnam. Moreover, results suggest that there may be some effects on public sector accounting in Vietnam. This study compares between the 2015 law and accounting in non-business organizations in some aspects for clear clarification.展开更多
There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget...There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country＇s resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting （GSA） which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.展开更多
The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal...The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance.展开更多
In order to curb accounting embezzlements,the key idea supported in this paper recommends a revolution from the top and from the bottom.The paper is interested in the managerial policy whose accounting practices serve...In order to curb accounting embezzlements,the key idea supported in this paper recommends a revolution from the top and from the bottom.The paper is interested in the managerial policy whose accounting practices serve as launch pad for embezzlement.To succeed in this,the theory of structuro-managerial embezzlement of public funds is mobilized.The subject is the analysis with a view to present the face of managers-embezzlers of public funds and their accounting mechanisms of embezzlement.The loopholes that these actors-embezzlers exploit are judiciously presented.It is therefore important to explain the determining profiles of public funds embezzlers and the accounting mechanisms used.The positivist approach of accounting thus constitutes a second theoretical backing in support of the first one to answer these questions.In order to oppose the idea of embezzlement without accounting evidence,this article adopts an interpretative and explanatory approach of cases of embezzlement of public funds of which accountancy is the secular lever.展开更多
Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined t...Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.展开更多
In traditional analysis, enterprises＇ performance evaluation largely depends on profits indices, which results in the public companies＇ strong pursuit of accounting profits and neglect of net cash flow. It is of gre...In traditional analysis, enterprises＇ performance evaluation largely depends on profits indices, which results in the public companies＇ strong pursuit of accounting profits and neglect of net cash flow. It is of great significance to study this phenomenon in public companies for it can help to evaluate their profitability correctly. By making an empirical research on the status quo of the medical public companies＇ accounting profits, net cash flow, receivable and prepaid items, it is found that the phenomenon that the current accounting profits and net cash flow are inconsistent universally exists in the public companies; the current growth rates of accounts receivable, notes receivable, other accounts receivable and accounts prepaid in the companies which the phenomenon exists in are higher than those in other companies and the industrial average, especially for the latter two items; this phenomenon in economically developed areas is more obvious than in other areas. How to avoid the contradiction of accounting profits and net cash flow in the public companies？ Firstly, the credit risk awareness and management should be strengthened. Secondly, cash budget management should be enhanced. Finally, the index system of evaluation of the public companies＇ operating performance should be improved.展开更多
The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all publ...The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all public sectors. In the healthcare system, these differences have emerged more strongly. The recent Italian reform on accounting harmonization seems to be the answer to this accounting disharmony and represents a means of controlling public expenditure. This study aims to analyze the consolidated financial statement and the consolidated cash flow statement of the regional healthcare system as a new tool for the accounting harmonization. This paper is divided into two logical parts： In the first part, the authors analyze how the new accounting model is evolving under the current reform; in the second part, the authors analyze the consolidated financial statement and the consolidated cash flow statement that has been applied experimentally over the last two years in the Umbria Region.展开更多
Nowadays, with the development of the Internet, especially the mobile Internet, the appearance of WeCbat has a deep influence on the communication among people, WeChat public accounts have changed a lot to the experie...Nowadays, with the development of the Internet, especially the mobile Internet, the appearance of WeCbat has a deep influence on the communication among people, WeChat public accounts have changed a lot to the experience of getting information for people of all ages at the same time. As a new platform for public diplomacy, many foreign embassies and consulates in China have built their own public accounts of WeChat. These public accounts have become a new type of media to learn about these countries＇ culture, society, and so on. The paper takes the WeChat public account of the US embassy in China as an example, collecting information during a period of time and summarizing their characteristics and revelations. As a model of new media public diplomacy, WeChat public accounts have a silent transforming influence of public diplomacy. In addition, the new media public diplomacy plays an important role in promoting the development of China＇s public diplomacy strategy, which increasingly becomes a useful supplement to China＇s foreign policy. Therefore, in the mobile lnternet era, the research of new media public diplomacy has an important implication.展开更多
There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of cert...There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.展开更多
The government accounting system issued by the Ministry of Finance of our country in 2017 and implemented in early 2019 is very beneficial to public institutions in improving the quality of accounting information, eff...The government accounting system issued by the Ministry of Finance of our country in 2017 and implemented in early 2019 is very beneficial to public institutions in improving the quality of accounting information, efficiency in the use of funds and efficiency in accounting. However, there are always some challenges in the process of implementing a new policy. Through the interpretation and analysis of the government accounting system, this paper aims to apply the new system more efficiently in the accounting of public institutions' construction projects, so as to ensure the sustainable and stable development of public institutions.展开更多
Due to the rapid development of China's market economy and the deepening reform of the country's financial and economic system, China's existing accounting system has been unable to meet the actual needs o...Due to the rapid development of China's market economy and the deepening reform of the country's financial and economic system, China's existing accounting system has been unable to meet the actual needs of the development of modern economy and society. A series of problems such as nonstandard accounting activities of enterprises and serious distortion of accounting information have emerged day by day, seriously restricting the normal development of enterprises and institutions and the scientific decision-making of government departments. As an important link in the operation and management of enterprises, the accounting profession is also directly related to the reform and development of enterprises. With the vigorous development of China's market economy, new problems and challenges have arisen in the financial management and accounting personnel of public institutions in China. Therefore, it is of great practical significance to study the current accounting work of public institutions in China and explore solutions to these problems in order to improve the accounting quality of public institutions in China and ensure their healthy and stable development. This paper analyzes the problems existing in the accounting work of public institutions in our country, and puts forward some reasonable suggestions on how to improve the accounting work of public institutions in our country.展开更多
Under the background of the Internet, personalized audit, online audit, overall audit and joint audit have greatly improved the efficiency of audit services, but certified public accountants are also facing unpreceden...Under the background of the Internet, personalized audit, online audit, overall audit and joint audit have greatly improved the efficiency of audit services, but certified public accountants are also facing unprecedented audit risks. Certified public accountants should conform to the development trend of audit, take electronic data as the test focus, and standardize the ways and methods of obtaining audit evidence;And use data audit technology to reduce accounting errors, and use standardized model to standardize the content of audit report. At the same time, the accounting firm should further optimize the cloud audit platform, innovate the audit monitoring model through the network cloud technology, and improve the audit risk management and prevention and control system based on the information data platform.展开更多
Background:The COVID-19 pandemic is a public health crisis and an inspection of national governance systems and crisis response capabilities of countries globally.China has adopted a tough accountability system for of...Background:The COVID-19 pandemic is a public health crisis and an inspection of national governance systems and crisis response capabilities of countries globally.China has adopted a tough accountability system for officials and has succeeded in containing the spread of the pandemic.This study aimed to assess the impact of accountability on local officials’behavior in the pandemic prevention and control based on the official promotion tournament theory and utility maximization analysis framework.Methods:The panel data of 237 Chinese cities were extracted with local officials’characteristics,confirmed cases,Baidu migration index,Baidu search index according to city names,and data were excluded with local officials’relocation or sub-provincial cities between January 1,2020 and May 5,2020.Promotion gain and accountability cost were constructed by adopting promotion speed indicator,and the research hypotheses were assumed based on the utility maximization.It was the first time to apply the interaction model to empirically investigate the relationship between the promotion speed of local officials and the COVID-19 confirmed cases.Results:Our study showed that the promotion speed of provincial governors and mayors significantly affected the number of confirmed cases(β=−11.615,P<0.01).There was a significant interaction between the promotion speeds of provincial governors and mayors(β=−2594.1,P<0.01),indicating that they had a coordinated effect on the pandemic control.Additionally,mayors with different promotion speeds made a significant difference in controlling the imported cases and those who promoted faster better controlled the imported cases(β=−0.841,P<0.01).Mayors with full-time postgraduate education,titles,and majors in science and engineering had a better effect on controlling the number of confirmed cases.Conclusions:Our study provides evidence that the official accountability system has played an important role in containing the pandemic,which suggests that local officials motivated by the accountability system would respond to the pandemic actively for higher utility.Furthermore,provincial governors and mayors have played a coordinated effect in pandemic control.The above evidences reveal that implementing the official accountability system could improve the government’s emergency management capability and the efficiency of pandemic control.Therefore,adopting a strict accountability system could be effective in pandemic containment globally,especially in centralized countries.展开更多
文摘Artificial Intelligence(AI)is transforming public administration by improving efficiency,en-hancing transparency,and facilitating data-driven decision-making.This paper explores the integration of AI in government decision-making,examining its applications,challenges,and policy recommendations.The study highlights the role of AI in policy analysis,admin-istrative efficiency,financial management,and public participation.Key challenges such as algorithmic bias,data privacy concerns,explainability issues,and regulatory gaps are dis-cussed.The paper proposes a set of policy recommendations,including the establishment of AI ethics councils,implementation of explainability standards,enhancement of public AI literacy,and the creation of AI transparency laws.Future research should focus on hybrid human-machine governance models to ensure AI adoption aligns with democratic principles and accountability standards.Ultimately,responsible AI implementation can democratize governance,increase public trust,and lead to more effective and transparent public adminis-tration.
文摘Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.
文摘In recent years, transparency and accountability seem to find new impulse, with the development of ICT （information and communication technology） and the prospective of open data that invest the public system at a national and supranational level. Public institutions tend to make available to the public, more data and information concerning the administration, the manner of use of public goods and resources. At the same time, each institution is called upon to deal with the demand of transparency and participation by citizens who increasingly use Internet 2.0 and social media. After a reflection on how public administrations acted in the phase of Web 1.0 to practice transparency and accountability in terms of communication, this paper considers the elements of continuity and the new opportunities linked to the advent of Web 2.0 and open data. At the end of this analysis, the focus is on the strengths and weaknesses of this process, with a particular attention to the role of the public communication.
文摘This paper proposes to identify the main features of a possible implementation path of the International Public Sector Accounting Standard （IPSAS） standards within the Italian local public administration. In perspective, local Public Administrations （PA） may represent the reference target for the introduction of IPSAS standards but a direct application in the short-run can hardly be imagined in the Italian context. According to the CFOs of medium-small Municipalities in the Lazio Region, the IPSAS enforcement strategy swings between the ＂forced＂ model and the ＂spontaneous＂ model. The application of IPSAS standards to Italian PAs depends on specific law provisions at all institutional levels and requires a process of implementation based on a bottom-up model ＂governed by the center＂.
文摘The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.
文摘The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.
文摘Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.
文摘The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which provides high-quality and well-functioning educational, healthcare, or social security systems through the effective management and use of public funds. Those services need investments from them to achieve the objectives set by the official governments or the national programs annually. This paper introduces the content of law on public investments in Vietnam which will be effective in the year 2015. It employs an overview of this law and investigates the effect of public investment in infrastructure on economic performance in the case of Vietnam. Moreover, results suggest that there may be some effects on public sector accounting in Vietnam. This study compares between the 2015 law and accounting in non-business organizations in some aspects for clear clarification.
文摘There is no doubt that public finance and accounting have been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. Through the receipt of funds from the state budget, the organizations in the public sector use country＇s resources towards the implementation of objectives as well as social policies set by national government. Therefore, most countries will aim to gradually improve the management of public finance, but control of public finance has faced challenges because of the existing limitations As a result, the public finance management needs to be reformed. In Vietnam, this process has been performed in recent years. To enhance the effectiveness of improvement, public finance has to combine with the transformation of public sector accounting. In fact, there are a lot of researches in public sector accounting together with financial management. However, in the world, from the past to present, very little research has been conducted to examine the change in management to the public finance and relationship to public accounting, especially to the model of general accounting. Because of the significance of above matters, the main purposes of this paper are to identify the role of public finance and the process of reforming it and to build up the new model in Vietnam, called as General State Accounting （GSA） which is applied for Vietnamese government in the near future. By using the mixed method for research, the author will analyze the figures of last budget data, administer the described statistics, and collect information about the budget from Vietnamese experts.
文摘The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance.
文摘In order to curb accounting embezzlements,the key idea supported in this paper recommends a revolution from the top and from the bottom.The paper is interested in the managerial policy whose accounting practices serve as launch pad for embezzlement.To succeed in this,the theory of structuro-managerial embezzlement of public funds is mobilized.The subject is the analysis with a view to present the face of managers-embezzlers of public funds and their accounting mechanisms of embezzlement.The loopholes that these actors-embezzlers exploit are judiciously presented.It is therefore important to explain the determining profiles of public funds embezzlers and the accounting mechanisms used.The positivist approach of accounting thus constitutes a second theoretical backing in support of the first one to answer these questions.In order to oppose the idea of embezzlement without accounting evidence,this article adopts an interpretative and explanatory approach of cases of embezzlement of public funds of which accountancy is the secular lever.
文摘Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.
文摘In traditional analysis, enterprises＇ performance evaluation largely depends on profits indices, which results in the public companies＇ strong pursuit of accounting profits and neglect of net cash flow. It is of great significance to study this phenomenon in public companies for it can help to evaluate their profitability correctly. By making an empirical research on the status quo of the medical public companies＇ accounting profits, net cash flow, receivable and prepaid items, it is found that the phenomenon that the current accounting profits and net cash flow are inconsistent universally exists in the public companies; the current growth rates of accounts receivable, notes receivable, other accounts receivable and accounts prepaid in the companies which the phenomenon exists in are higher than those in other companies and the industrial average, especially for the latter two items; this phenomenon in economically developed areas is more obvious than in other areas. How to avoid the contradiction of accounting profits and net cash flow in the public companies？ Firstly, the credit risk awareness and management should be strengthened. Secondly, cash budget management should be enhanced. Finally, the index system of evaluation of the public companies＇ operating performance should be improved.
文摘The introduction of the New Public Management （NPM） has not bridged the differences among the various European accounting traditions. In Italy, in particular, there are still different accounting methods in all public sectors. In the healthcare system, these differences have emerged more strongly. The recent Italian reform on accounting harmonization seems to be the answer to this accounting disharmony and represents a means of controlling public expenditure. This study aims to analyze the consolidated financial statement and the consolidated cash flow statement of the regional healthcare system as a new tool for the accounting harmonization. This paper is divided into two logical parts： In the first part, the authors analyze how the new accounting model is evolving under the current reform; in the second part, the authors analyze the consolidated financial statement and the consolidated cash flow statement that has been applied experimentally over the last two years in the Umbria Region.
文摘Nowadays, with the development of the Internet, especially the mobile Internet, the appearance of WeCbat has a deep influence on the communication among people, WeChat public accounts have changed a lot to the experience of getting information for people of all ages at the same time. As a new platform for public diplomacy, many foreign embassies and consulates in China have built their own public accounts of WeChat. These public accounts have become a new type of media to learn about these countries＇ culture, society, and so on. The paper takes the WeChat public account of the US embassy in China as an example, collecting information during a period of time and summarizing their characteristics and revelations. As a model of new media public diplomacy, WeChat public accounts have a silent transforming influence of public diplomacy. In addition, the new media public diplomacy plays an important role in promoting the development of China＇s public diplomacy strategy, which increasingly becomes a useful supplement to China＇s foreign policy. Therefore, in the mobile lnternet era, the research of new media public diplomacy has an important implication.
文摘There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.
文摘The government accounting system issued by the Ministry of Finance of our country in 2017 and implemented in early 2019 is very beneficial to public institutions in improving the quality of accounting information, efficiency in the use of funds and efficiency in accounting. However, there are always some challenges in the process of implementing a new policy. Through the interpretation and analysis of the government accounting system, this paper aims to apply the new system more efficiently in the accounting of public institutions' construction projects, so as to ensure the sustainable and stable development of public institutions.
文摘Due to the rapid development of China's market economy and the deepening reform of the country's financial and economic system, China's existing accounting system has been unable to meet the actual needs of the development of modern economy and society. A series of problems such as nonstandard accounting activities of enterprises and serious distortion of accounting information have emerged day by day, seriously restricting the normal development of enterprises and institutions and the scientific decision-making of government departments. As an important link in the operation and management of enterprises, the accounting profession is also directly related to the reform and development of enterprises. With the vigorous development of China's market economy, new problems and challenges have arisen in the financial management and accounting personnel of public institutions in China. Therefore, it is of great practical significance to study the current accounting work of public institutions in China and explore solutions to these problems in order to improve the accounting quality of public institutions in China and ensure their healthy and stable development. This paper analyzes the problems existing in the accounting work of public institutions in our country, and puts forward some reasonable suggestions on how to improve the accounting work of public institutions in our country.
文摘Under the background of the Internet, personalized audit, online audit, overall audit and joint audit have greatly improved the efficiency of audit services, but certified public accountants are also facing unprecedented audit risks. Certified public accountants should conform to the development trend of audit, take electronic data as the test focus, and standardize the ways and methods of obtaining audit evidence;And use data audit technology to reduce accounting errors, and use standardized model to standardize the content of audit report. At the same time, the accounting firm should further optimize the cloud audit platform, innovate the audit monitoring model through the network cloud technology, and improve the audit risk management and prevention and control system based on the information data platform.
基金funded by the National Natural Science Foundation of China(Funding No.72174220)a research grant in Humanities and Social Sciences by the Ministry of Education of China(21YJAZH104).
文摘Background:The COVID-19 pandemic is a public health crisis and an inspection of national governance systems and crisis response capabilities of countries globally.China has adopted a tough accountability system for officials and has succeeded in containing the spread of the pandemic.This study aimed to assess the impact of accountability on local officials’behavior in the pandemic prevention and control based on the official promotion tournament theory and utility maximization analysis framework.Methods:The panel data of 237 Chinese cities were extracted with local officials’characteristics,confirmed cases,Baidu migration index,Baidu search index according to city names,and data were excluded with local officials’relocation or sub-provincial cities between January 1,2020 and May 5,2020.Promotion gain and accountability cost were constructed by adopting promotion speed indicator,and the research hypotheses were assumed based on the utility maximization.It was the first time to apply the interaction model to empirically investigate the relationship between the promotion speed of local officials and the COVID-19 confirmed cases.Results:Our study showed that the promotion speed of provincial governors and mayors significantly affected the number of confirmed cases(β=−11.615,P<0.01).There was a significant interaction between the promotion speeds of provincial governors and mayors(β=−2594.1,P<0.01),indicating that they had a coordinated effect on the pandemic control.Additionally,mayors with different promotion speeds made a significant difference in controlling the imported cases and those who promoted faster better controlled the imported cases(β=−0.841,P<0.01).Mayors with full-time postgraduate education,titles,and majors in science and engineering had a better effect on controlling the number of confirmed cases.Conclusions:Our study provides evidence that the official accountability system has played an important role in containing the pandemic,which suggests that local officials motivated by the accountability system would respond to the pandemic actively for higher utility.Furthermore,provincial governors and mayors have played a coordinated effect in pandemic control.The above evidences reveal that implementing the official accountability system could improve the government’s emergency management capability and the efficiency of pandemic control.Therefore,adopting a strict accountability system could be effective in pandemic containment globally,especially in centralized countries.
