Transition barriers of accrual accounting in the public sector of developed and developing countries: statistical analyses with special focus on The Netherlands and Egypt

Abstract

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Transition requirements of accrual accounting in central government of developed and developing countries: statistical analysis - with special focus on The Netherlands and Egypt

“…The BRM has also discussed that the aforementioned basic requirements are essential and critical for both developed and developing countries (Ouda, 2005(Ouda, , 2006. In addition, the successful implementation of accrual accounting in the public sector of the developing countries has required one more basic requirement, which is the international financial support (IFS).…”

“…The widespread of accrual accounting in financial reporting of public entities in different jurisdictions also envisages an era of global revolution in government accounting (Heald, 2003;Ramaiyer and John, 2010). While there are some empirical studies that have investigated the success of the transition to accrual accounting in the central government and conducted a statistical analysis which is required to find out the significance of differences of the transition requirements between the developed and developing countries (Ouda, 2005(Ouda, , 2006, there is a total lack of a statistical analysis which is required to find out the significance of differences of the transition requirements within the developed and developing countries. Some of these studies have tackled the requirements in form of lessons learned from the experience of earlier reformer countries such as New Zealand and Ireland (Scott, 1996;Ball, 2000;Treacy et al, 1996).…”

Pengadopsian Akuntansi Akrual di Pemerintah Daerah (Studi Kasus Pada Provinsi Banten)

“…Kurangnya motivasi staf dan insentif keuangan untuk melaksanakan perubahan baru juga sangat peringkat sebagai tantangan untuk implementasi. Ouda (2003) menyimpulkan bahwa perubahan sistem akuntansi melibatkan komitmen lebih banyak waktu oleh staf dari pada keadaan normal dan karena kendala keuangan, staf tidak diberikan insentif yang membuat mereka menanggung pekerjaan tambahan yang terlibat dalam pergeseran ke sistem akuntansi baru. Hasil responden menyatakan kurangnya komitmen manajemen puncak dan dukungan dan resistensi terhadap perubahan di bagian bawah tantangan yang dihadapi pada pelaksanaan akuntansi akrual.…”

Lietuvos Viešojo Sektoriaus Apskaitos Raidos 1990 – 2014 M. Laikotarpiu Ypatumai

“…Į Tarptautinės viešojo sektoriaus apskaitos standartų valdybos veiklą ir iniciatyvą pradžioje buvo žiūrima įtariai, kadangi TBF yra glaudžiai susijusi su privataus sektoriaus apskaitos profesijos asmenimis, taip pat finansuojama privataus sektoriaus lėšomis (Jones, 2001;Smullen, 2009). Buvo manoma, kad tokios iniciatyvos galėjo imtis tokios organizacijos kaip Jungtinių Tautų Organizacija, Ekonominio bendradarbiavimo ir plėtros organizacija ar kiti tarptautiniai institutai, turintys platų narystės ir finansavimo pagrindą (Ouda, 2005). Kritikos sulaukė ir tai, kad TBF ėmė leisti standartus, iš anksto neatlikusi išsamaus viešojo sektoriaus apskaitos ir finansinės atskaitomybės sistemos vertinimo.…”