Accounting for Accountability
نویسنده
چکیده
منابع مشابه
Accountability in the Public Sector : from Despair to Where ?
The article examines one of the most intriguing issues related to the public sector reforms; the changing accountability systems. The debate about the relevance of accounting-based reform in the caring professions is not new, but little research has been conduct in the field of social work. Accounting, in such endeavour, risks to be often, and erroneously, equated to accountability and control....
متن کاملAccountability and Control in Non-governmental Organisations (ngos) – a Case of Bangladesh Zahir Uddin Ahmed Phd Student Manchester School of Accounting & Finance
Non-governmental Organisations (NGOs) perform an important role in the economic development of developing countries by providing services to society through welfare works for community development, assistance in national disasters, sustainable system development, and popular movements. In recent years, funding constraints, calls for accountability, media exposure and the development of a contra...
متن کاملAccounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously
Purpose – The purpose of this paper is to synthesize work in the emerging field of how accounting and accountability can be reoriented to better promote pluralistic democracy which recognizes and addresses differentials in power, beliefs and desires of constituencies. An agenda for future research and engagement is outlined, drawing on this and insights from other papers in this special issue o...
متن کاملCommercialisation 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...
متن کاملUsing Accounting Information in Decision Making of Hospitals Managers
Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...
متن کاملتأثیر پیاده‌سازی حسابداری تعهدی در بخش عمومی بر پاسخگویی دولت
براساس مفاهیم نظری گزارشگری مالی بخش عمومی ارائه شده توسط کمیتهٔ تدوین استانداردهای حسابداری دولتی سازمان حسابرسی، هدف اساسی گزارشگری مالی بخش عمومی، کمک به این بخش برای ایفای وظیفه پاسخگویی دولت در مقابل عموم مردم است. در این تحقیق شاخص‌های بهبود پاسخگویی در چهار بخش کلی رعایت بودجه، ارزیابی عملکرد مالی، رعایت قوانین و در نهایت میزان صرفه اقتصادی، کارایی و اثربخشی طبقه‌بندی گردیده است. در این پ...
متن کامل