Public procurement efficiency in agriculture and forestry  in Slovakia

Gavurová, Beata; Tuček, David; Tkáčová, Andrea; Danko, Jakub

doi:10.24818/amp/2018.30-02

Cited by 3 publications

(2 citation statements)

References 15 publications

(16 reference statements)

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“…Lack of accounting knowledge and skills was the most frequently cited barrier to implementing accounting reforms in the studies observed in developed (Antipova and Bourmistrov, 2013;Christensen, 2002;Scheers et al, 2006) and developing countries (Adhikari and Mellemvik, 2010;Rajib et al, 2019). In developed countries, several studies have analyzed the influence of a lack of previous experience or insufficient relevant expertise on accounting reform (Ding, 2000;Otrusinov a, 2016;Santis et al, 2019). Other studies cite this lack of resilience and change resistance as critical factors to be considered (Agasisti et al, 2018;Arnaboldi and Lapsley, 2009;Christiaens and van Peteghem, 2007;Gomes et al, 2015;Kowalczyk and Caruana, 2022;Tikk, 2010).…”

Section: Public Accounting Reformmentioning

confidence: 99%

Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda

Liberato,

Choban de Sousa Paiva,

Serrasqueiro

2023

JAOC

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Purpose The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified. Design/methodology/approach The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022. Findings The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure. Practical implications This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein. Social implications This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens. Originality/value In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.

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Section: Public Accounting Reformmentioning

confidence: 99%

Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda

Liberato,

Choban de Sousa Paiva,

Serrasqueiro

2023

JAOC

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“…A number of scholars have considered the key economic, social and financial determinants in their work that form the basis for a secure financial environment: (Kuzmenko & Kyrkach, 2014), Petrushenko et al, 2014Petrushenko et al, , 2018, (Dave, 2017a, b), (Bilan et al, 2018(Bilan et al, , 2019a, (Buriak et al, 2015), (Buriak et al, 2019), (Gavurova et al, 2017), (Grybaitė and Stankevičienė, 2018), (Kwilinski et al, 2019), (Li and Ouyang, 2019), (Kostyuchenko et al, 2018), (Njegovanović, 2019), (Pitoňáková, 2019), (Simionescu et al, 2019), (Vasilyeva et al, 2016), (Yakubu et al, 2019), (Jurgilewicz, 2019), (Aqil et al).…”

Section: Literature Reviewmentioning

confidence: 99%

Problems of measuring country's financial security

Vasilyeva¹,

Jurgilewicz²,

Poliakh³

et al. 2020

Journal of International Studies

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The aim is to define the key issues ensuring financial security of a country. The studies proposes a technique to calculate a country's quality management index for a financial as a weighted average of the country's overall compliance with key international standards, rules and principles in the sector. The study uses statistical information from the Consultative Group to Assist the Poor, the World Bank Database and the Organization for Economic Co-operation and

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Cordial Representation: Is a Legitimate Ratio of Representation Possible?

Betti¹

2018

SSRN Journal

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Public procurement efficiency in agriculture and forestry in Slovakia

Cited by 3 publications

References 15 publications

Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda

Constraints and stimuli in the implementation of public accounting reform: systematic literature review and future research agenda

Problems of measuring country's financial security

Cordial Representation: Is a Legitimate Ratio of Representation Possible?

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