The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities

Becker, Sebastian D.; Jagalla, Tobias; Skærbæk, Peter

doi:10.1016/j.cpa.2013.05.004

Cited by 72 publications

(119 citation statements)

References 41 publications

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“…The results of the survey have confirmed that accrual accounting could contribute on both the level of responsiveness as well as the quality of information. The results of this survey are consistent with earlier findings on the literature (Badertscher et al, 2012;Becker et al, 2013;Azmi & Mohamed, 2014).…”

Section: Resultssupporting

confidence: 83%

“…They explained how the debits represent something new and interrelations with other accounting environments. Becker et al (2013) discussed the translation of accrual accounting and budgeting and the integration of public sector accountants' information. Hepworth (2003) presented a comprehensive survey on preconditions for successful implementation of accrual accounting in central government.…”

Section: Introductionmentioning

confidence: 99%

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Application of accrual accounting in Iran municipalities

Maghariee¹,

Neghabi²,

Abdi³

2015

10.5267/j.msl

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Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.Growing Science Ltd. All rights reserved. 5

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Section: Resultssupporting

confidence: 83%

Section: Introductionmentioning

confidence: 99%

Application of accrual accounting in Iran municipalities

Maghariee¹,

Neghabi²,

Abdi³

2015

10.5267/j.msl

View full text Add to dashboard Cite

show abstract

“…Becker et al. () reiterate the recommendations of Carlin () and Ahn et al. () who suggest that the adoption of accrual accounting and reporting by public sector entities must be analysed at more than an introspective, techno‐centric level.…”

Section: Prior Literaturementioning

confidence: 99%

“…These studies examine numerous issues, ranging from the technical and budgetary aspects of accrual accounting policies in the public sector to the behavioural implications of public sector accrual accounting on public sector accountants and policymakers (see, e.g., Becker et al. ).…”

Section: Prior Literaturementioning

confidence: 99%

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Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government

Mir

Harun

Sutiyono

2018

Australian Accounting Review

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Informative and transparent financial information in the public sector is crucial for improving public sector management and eradicating corruption. Given this, Indonesia has reformed its public sector accounting, reporting and accountability systems by implementing a dual reporting system known as ‘cash towards accrual’, following similar reforms in developed countries. Drawing on the experience of five local governments (districts) in Indonesia, this study finds that the implementation of the dual reporting system has helped local governments to produce transparent and informative reports. However, the accrual‐based contents of the dual reports produced by the new reporting system are underused for decision making. In addition, there has been a significant increase in costs associated with the implementation of the new accounting regime in the jurisdictions studied. The study also finds that the ability of the users to use information generated by the new accounting system is more important than just a legal and mandatory requirement to use the new system.

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Is who they are, what they prefer? Understanding bureaucratic elites' policy preferences for European integration of government accounting

Horni

2024

European Policy Analysis

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Bureaucratic elites and national public administrations' experts play a key role in the preparation of supranational policies and in shaping global governance instruments. However, we know surprisingly little about what factors drive their preferences and support for supranational solutions. Drawing on the results of a vignette and conjoint experiment and the case of the European Commission's policy initiative to develop European Public Sector Accounting Standards, this study analyzes the effect of the communicative framing of a policy's objective and how experts' attitudes influence their preferences for policy outcomes. The study shows that the communicative framing of a policy's objective based on functional needs rather than on normative grounds increases support among national administrations' experts. Moreover, the study finds evidence that experts who internalized a public service motivation and those with a supranationalist collective identity are more willing to give up national sovereignty in favor of supranational policy solutions.

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The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities

Cited by 72 publications

References 41 publications

Application of accrual accounting in Iran municipalities

Application of accrual accounting in Iran municipalities

Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government

Is who they are, what they prefer? Understanding bureaucratic elites' policy preferences for European integration of government accounting

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