Political Willingness to Implement Public Sector Financial Management Reforms in Ghana - Accrual Basis of Accounting
نویسندگان
چکیده
منابع مشابه
financial management reforms in the health sector: a comparative study between cash-based and accrual-based accounting systems
conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...
متن کاملFinancial Management Reforms in the Health Sector: A Comparative Study Between Cash-based and Accrual-based Accounting Systems
BACKGROUND Financial management and accounting reform in the public sectors was started in 2000. Moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. Performing this reform in the health system is a part of a bigger reform under the new public management. OBJECTIVES The current study aimed to analyze the movement fro...
متن کاملAccrual Financial Reporting in the Australian Public Sector:
Australian governments have recently moved from cash accounting to accrual accounting. In doing so they have made simultaneous use of two rival accrual accounting frameworks: AAS 31 and GFS. AAS 31 and GFS operating result measures differ significantly. To date, the AAS 31 framework has enjoyed primacy. This paper evaluates these two frameworks, and suggests that GFS is superior. Accrual accoun...
متن کاملthe impact of e-readiness on ec success in public sector in iran the impact of e-readiness on ec success in public sector in iran
acknowledge the importance of e-commerce to their countries and to survival of their businesses and in creating and encouraging an atmosphere for the wide adoption and success of e-commerce in the long term. the investment for implementing e-commerce in the public sector is one of the areas which is focused in government‘s action plan for cross-disciplinary it development and e-readiness in go...
The Impact of Management Control Systems on Contemporary Management Accounting Practices in the Public Sector
The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Accounting and Finance Research
سال: 2014
ISSN: 1927-5994,1927-5986
DOI: 10.5430/afr.v3n1p96