Government Accounting: An Assessment of Theory, Purposes and Standards

Chan, James

doi:10.1111/1467-9302.00336

Cited by 255 publications

(232 citation statements)

References 14 publications

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“…Such critiques come from those who believe that the public sector has differences when compared to the private sector (Kevin Simpkins Advisory Services Ltd, 2006). Overseas examples include calls for a conceptual framework sympathetic to public sector concepts not encountered in the private sector, and for changes to profit-oriented standards when being applied in a public sector context (Chan, 2012;Connolly & Wall, 2012;Rutherford, 1990). Commonly these concerns arise when standards are based upon "technical 'principles' with poor, if any, links to the use made of the financial statements…" (Rutherford, 1990, p. 14).…”

mentioning

confidence: 99%

Financial reporting standards for the public sector: New Zealand's 21st-century experience

Cordery¹,

Simpkins²

2016

Public Money & Management

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New Zealand was seen as world-leading when public sector financial reports were prepared using sector-neutral accounting standards from 1995 onwards. The decision in 2002 to adopt IFRS was disruptive, effecting new understandings of 'sector-neutral', and the standard-setter's approach was 2 unsuccessful in meeting public sector users' needs. The development of a new strategy finalised in 2012 has created a multi-standards framework including adapted IPSASB standards applicable from 1 July 2014. While neutrality is still prized, it is within a framework of meeting users' needs. This paper traces the influences expediting these changes.

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mentioning

confidence: 99%

Financial reporting standards for the public sector: New Zealand's 21st-century experience

Cordery¹,

Simpkins²

2016

Public Money & Management

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“…Taxation is a forced withdrawal, representing an involuntary spill from citizens to government. For this reason, it is not always possible to match revenues and expenses (Chan, 2003;Grandis & Mattei, 2012); in other words, it is difficult to apply the accrual concept in public administrations (Monsen & Näsi, 1998), because it is not always simple to find the correlation between revenues obtained and money spent for one specific type of service.…”

Section: Suitable Financial Reporting Standardsmentioning

confidence: 99%

“…The adoption of accrual basis versus the cash basis in the public sector is one of the most topics debated by researchers (for example, Kwon, 1990;Guthrie, 1998;Reichelsten, 2000;Chan, 2003;Carlin, 2005;Christiaens & Rommel, 2008;Wynne, 2008). It can be asserted that, to a certain extent, the accrual basis can also be implemented in the public sector, however, it is not possible to abandon the cash basis, and it is necessary to have both accounting systems, side by side.…”

Section: The Application Of Ifrs Accrual Accounting For the Public Sementioning

confidence: 99%

Financial Reporting Dilemmas for the Maltese Local Government

Caruana¹,

Mattei²

2017

JMAA

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Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards (IFRS). Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.

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“…As reformas administrativas podem ser apontadas como fator de incentivo às mudanças do setor contábil (Brignall & Modell, 2000;Chan, 2003;Hood, 1995;Humphrey, Miller, & Scapens, 1993;Lapsley & Pallot, 2000;Potter, 2002). Conhecer as reformas administrativas do setor público brasileiro, ocorridas sob a influência do movimento de New Public Management (NPM), ajudará a compreender as bases existentes para a modernização de sua contabilidade.…”

Section: Movimentos De Reforma Pública No Brasilunclassified

“…Na esfera pública, a Portaria STN n. 184 (2008) (Chan, 2003). No Brasil, há previsão legal para a contabilização de custos na esfera pública desde a Lei n. 4.320 (1964).…”

Section: Mudanças Na Contabilidade Pública Do Brasilunclassified

Demonstração De Resultado Econômico: Percepção Do Comando Da Aeronáutica Do Brasil

Gomes

Júnior²

2014

Rev. adm. empres.

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RESUMONo ano de 2010, uma alteração no quadro normativo brasileiro introduziu a Demonstração do Resultado Econômico (DRE) para o setor público, que busca comparar custos internos de produção com valores de mercado, segundo o conceito de custo de oportunidade. Este estudo procura analisar as possíveis respostas estratégicas dos gestores , buscando perceber se a cultura contábil existente no País permite a aceitação do novo instrumento. Por meio das percepções dos agentes públicos do Comando da Aeronáutica (Comaer), no Brasil, conclui-se que a resposta estratégica dos entrevistados tende para a atitude de aceitação da nova rotina, demonstrando traços de menor conservadorismo e maior interesse pela evidenciação de resultados.PALAVRAS-CHAVE | Aeronáutica, contabilidade pública, custo de oportunidade, resultado econômi-co, subsistência. [Economic Income Statement] ABSTRACT In 2010, a change in the Brazilian accounting regulatory framework introduced the Demonstração do Resultado Econômico (DRE)

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Government Accounting: An Assessment of Theory, Purposes and Standards

Cited by 255 publications

References 14 publications

Financial reporting standards for the public sector: New Zealand's 21st-century experience

Financial reporting standards for the public sector: New Zealand's 21st-century experience

Financial Reporting Dilemmas for the Maltese Local Government

Demonstração De Resultado Econômico: Percepção Do Comando Da Aeronáutica Do Brasil

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