Public Sector Accounting System-A Conceptual Analysis

Commercialisation of Public Sector Accounting and Public Accountability

Commercialisation of public sector accounting in Australia has essentially been achieved through extension of private sector accounting standards to the public sector, with the exception of two standards. The first standard relates to financial reporting by segments and the second to related party disclosures. This paper briefly outlines the commercialisation process of public sector accounting...

presenting a proper conceptual framework from entrepreneurship in public sector

this article survey is the theoretical literature about entrepreneurship , governmental entrepreneurship , corporate intrapreneurship and entrepreneurship dimensions and then explores a primary model from contextual field for experiment in the public sector organizations. in this study, three questionnaires are designed to measure individual and organizational elements accompanied by entreprene...

Designing a Conceptual Framework for Organizational Entrepreneurship in the Public Sector in Iran

There are considerable debates about the existence, nature, and application of entrepreneurship within the public sector. The present survey analyzes the application of entrepreneurship in Iranian public sector organizations. For this purpose, the situation of entrepreneurship within the head offices of Iranian public service organizations was considered. Also, based on McKeinsy and Daft’s fram...

Towards a New Budgeting and Accounting-System in the Public Sector

Electronic services in the public sector: A conceptual framework

Electronic services provided by governmental organizations, here referred to as public eservices, are frequently discussed in the e-government literature. There is, however, little consensus on the meaning of the concepts used to describe and discuss these e-services, and hence, the literature is full of synonymous terms and concepts. This paper is conceptual and presents efforts to understand ...