Public Accounting Systems Research Articles

The Research Advance in Ethical Issues of AI Application

The topic of AI has become more and more discussed ever since the release of ChatGPT, as its astonishing intelligence has made humans to challenge the boundary. This vagueness then contributes to the emergence of discussions on the ethics of AI. Aiming to clarify the many current academic discussions on the ethics of artificial intelligence and to recognize different ethical perspectives, this study conducts a literature review of the research and discussions among different scholars on ethical issues in the application of artificial intelligence technologies. It is found that the current relevant discussion extends from a micro perspective emphasizing the individual to a macro perspective emphasizing the human race. Research advances on ethical issues in AI applications can be categorized into three levels: personal, social, and global. Among which, the individual level focuses on the ethical issues in algorithmic logic and user data management. The social level focuses on the social employment and public accountability systems. While the global level discusses intellectual property disputes and the social identity of AI robots. Finally, the author gave an evaluation of the gaps and challenges of studying AI ethics and emphasize the importance of addressing ethical issues in AI development and deployment. The paper aims to serve as information for scholars and policymakers, fostering ethical awareness in the AI research community and helping AI technologies to be developed and used responsibly.

Drivers for IPSAS Adoption: Context-Related Factors in Public Sector Innovation

ABSTRACT This study aims to characterize and contextualize the integration of accrual accounting into public sector accounting systems through International Public Sector Accounting Standards worldwide. Addressing a gap in cross-country empirical research, we explore links between accounting and sociopolitical, economic, and technological systems. Our study offers empirical evidence of IPSAS drivers, uniquely relying on public sector innovation contextual variables to identify adoption determinants. Furthermore, our research addresses a gap in the literature by employing a critical quantitative methodological approach. The results reveal that national contextual factors along with the organizational and external factors in which the public sector operates, influence IPSAS adoption.

New development: Rethinking public sector accounting systems by rediscovering their relational nature

IMPACT Accounting systems have been traditionally seen as technical calculative practices to quantify public sector activities, used by governments for (internal) decision-making purposes and to be externally accountable. This article suggests taking a different perspective by considering the relational nature of accounting systems, with the idea that a more interactive approach between citizens and governments can enhance both decision-making and accountability. By relying on a more dialogic approach, policy-makers and public managers at all levels of government can encourage citizens to participate in public service performance measurement, so that citizens can comment on what counts, how to measure it, and how to account for it. Doing this will reinvigorate government legitimacy, increase mutual trust between citizens and the public sector, and pursue public values that citizens actually want.

Areas to improve the public sector accounting system in the Syrian Arab Republic

Subject. This article examines the accounting system in public sector organizations of the Syrian Arab Republic and identifies its shortcomings in comparison with the international and Russian practices of arranging public sector accounting. Objectives. The article aims to study the accounting system in public sector organizations of the Syrian Arab Republic and identify the areas for its improvement. Methods. For the study, we used a comparative analysis. Results. The article identifies the shortcomings of the accounting system in the public sector of the Syrian Arab Republic, which impede the formation of high-quality accounting statements for its users and limit the possibility of using the information generated in the accounting system for the purposes of making managerial decisions, and the article also proposes certain areas for the system's improvement. Relevance. The outputs of the study can help to raise the accounting system of public sector institutions in the Syrian Arab Republic to a higher level in order to produce high-quality accounting reports.

PENGARUH PENERAPAN AKUNTANSI SEKTOR PUBLIK DAN PENGENDALIAN INTERNAL TERHADAP KINERJA INSTANSI PEMERINTAH PADA BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN OKU

This research aimed to determine the implementation of public sector accounting and internal control on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. The data analysis technique used was multiple linear regression. Based on the data analysis, it was found that the implementation of public sector accounting had a significant influence on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. Meanwhile, for the internal control variable, there was a significant influence of internal control on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. Simultaneously, F count 219,570F table 3,30, so Ho was rejected and Ha was accepted, meaning there was a significant influence of the implementation of public sector accounting and internal control on the performance of government institutions at the Regional Revenue Agency (BAPENDA) of Ogan Komering Ulu District. The coefficient of determination (R2) obtained was 0.934, which means that the contribution of the influence of the implementation of public sector accounting and internal control system on the performance of government institutions was 93.4%, while the remaining 6.6% was influenced by other variables not included in this research model.

The Path toward Accrual Accounting in the Public Sector from the Perspective of Italian Municipalities

The goal for the coming years set by the European Union to harmonize public sector accounting is to implement a single accrual-based accounting system for all public administrations. Italy is moving towards full adoption of this accounting system for all local authorities by 2026 and can be seen as an example of a country in transition from a modified cash accounting system to a full accrual accounting one. This research makes use of semi-structured interviews with key actors in the accounting departments of municipalities in Emilia-Romagna, one of the most economically developed regions in Italy, to assess whether the current public accounting system is ready to move to full accrual accounting and whether the transition would be considered beneficial for Italian municipalities. The results show that municipalities are still far from the full implementation of accrual accounting, both in terms of the maturity of the system and the usefulness of the information. The research contributes to understanding the level of accountingmaturity in the public sector and helps to identify the main critical issues for the full adoption of accrual accounting, finding new paths to be followed to make its implementation effective. At the international level, this work may be useful for all countries that are changing their accounting systems to understand what measures need to be taken to facilitate the transition to full accrual accounting in the public sector.

The African National Congress and South Africa’s Public Service: A Crisis of Dominance and Accountability

This article explores the impact of African National Congress-led government’s dominance on South Africa’s public service. On onehand, the African National Congress since the 1994 democratic elections had many achievements in advancing South Africa’s democracy and responding to the citizens’ needs through countless development and policy initiatives that were designed to cater to the basic needs of the citizens. On the other hand, it has become less responsive to citizen needs and this is evident as citizens have taken to the streets to protest for service provisions throughout the country. Citizens’ discontent can be seen in the rapid decline of the African National Congress’ political dominance and the formation of political coalitions. South African public service delivery has been marked by a lack of public accountability, corruption, cadre deployment, state capture, and procurement system manipulation as a result of the African National Congress’s dominance since the country’s first democratic elections. It is important to note that most South African citizens depend on the public sector and the African National Congress’s dominance in the public sector has damaged its ability to be responsive to citizens’ needs. This article relied on secondary sources, by reviewing current literature on the ramifications of having one political party dominating the country’s political space for decades.

Disclosure Level before and after the application of an IPSAS based accounting system: The case of Greece

Purpose – The purpose of this paper is to compare the level of central government financial information disclosed in the annual financial statements before and after the adoption of an accounting system based on International Public Sector Accounting Standards (IPSAS). A comparison of this disclosure level to the IPSAS required disclosure level is also performed.
 Design/methodology/approach – This study uses a checklist of disclosure items used to measure the IPSAS disclosure level and compare this with the score of the government financial statements in Greece for the years 2011-2020.
 Findings – The results show significant differences between the disclosure level of the government financial statements before and after the application of an IPSAS based accounting system. Specified application difficulties explain the difference between the required IPSAS disclosure level and the level already achieved by the Greek public accounting system.
 Practical implications – The research findings are potentially relevant to academics and practitioners since it provides evidence on the improvement of the disclosure level on the process of IPSAS application. It also identifies difficulties faced on this process and explains how they affect the disclosure level achieved.
 
 JEL CODE: H83
 Key words: International Public Sector Accounting Standards, Disclosure, Public Sector Accounting

Practices and Challenges of Government Public Accountability During the COVID-19 Pandemic: The Response of the British Government

Since the COVID-19 pandemic, government response and accountability have been widely discussed by researchers. This research explores and evaluates the government’s response to the crisis and the impact of the COVID-19 pandemic on accountability. This is achieved by discussing the concept of accountability from the perspective of institutional theory. This study uses unstructured literature review methods and a single case study designed with qualitative research methods. The data comes from secondary data (such as British public sector social media, websites, and published reports). It analyses the dynamics of public accountability in the UK during the pandemic. This research shows that during the COVID-19 pandemic, the traditional public accountability system will be challenged, and the government has made some failed responses. At the same time, national audit institutions and researchers should consider exploring a new accountability system to improve accountability efficiency, which will help increase public participation and government transparency, and combat corruption in prolonged crises. Through the reflection on the crisis period, this study strengthens the understanding of accountability in the crisis period, and puts forward some suggestions to improve accountability, which can enlighten decision-makers on how to arrange public accountability in the future.

Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research

IMPACT This article provides new insights to help policy-makers, professional associations and standard setters in developing countries design and implement accrual accounting-based systems applied to the public sector. The detailed discussion of prior research on the main advantages of the accrual basis of accounting, and generally accepted international standards when adapted to the public sector, and the barriers and difficulties experienced by other jurisdictions in similar contexts provides important lessons for reforming public sector accounting systems in developing countries ABSTRACT This article presents a bibliometric analysis of the adoption and implementation of accrual accounting in the public sector (AAPS) in the context of emerging economies and identifies gaps where more research is needed. The main findings evidence a significant interest in this topic in the past five years and the authors expect this to grow in the future. The questionnaire method was the most common data collection method, followed by combinations of mixed methods. An interesting finding was a preference for quantitative methods when studying professionals. More qualitative methods were used for politicians and members of international organizations. The NPM agenda and institutional theory dominated the theoretical background. Coercive pressures from investors and auditors, together with the normative pressures from employee training, were found to significantly impact the effective implementation of AAPS in emerging economies.

Complete Accounting of Fixed Assets at Vietnam Public Hospitals When Applying VPSAS 17 and VPSAS 31

Purpose: The aim of this study is to provide a solution based on the regulations of VPSAS that have been issued to improve the accounting of fixed assets in public hospitals in Vietnam today. Theoretical framework: The study uses regulatory documents of the government and industry to understand the nature, scale of management, fixed assets used in Vietnamese public hospitals. Design/methodology/approach: The study uses survey data through google form, the research article synthesizes existing shortcomings, analyzes and evaluates from survey data, thereby offering solutions from previous research results, specific characteristics of the health sector and applying VPSAS 17 and VPSAS 31 to accounting for tangible fixed assets at Hanoi public hospitals today to help accountants and managers at Vietnamese public hospitals to participate. study and apply it well in their work. Findings: The study has provided a number of solutions to improve fixed asset accounting in Vietnamese public hospitals when using VPSAS 17 and VPSAS 31. Next, The results show The determination and recognition of fixed assets are influenced by different management mechanisms, so the treatment and recognition of assets are also different. Research, Practical & Social implications: The study shows Vietnam is in the process of integrating and perfecting the accounting system according to international regulations, including the public accounting system. One of the public sectors that manages the largest amount of government fixed assets is the public hospital sector. Originality/value: The value is that In the process of public sector financial reporting disclosure and transparency, the Ministry of Finance has recently developed and issued 11 Vietnamese public accounting standards, the first two phases in the reform process in the field of financial management. public administration at the national and local levels…the application of Vietnamese Public Accounting Standards is important in the PFM Program efforts to improve the efficiency of public spending and strengthen governance. management of public resources towards sustainable development, including accounting for fixed assets at public hospitals. Therefore, it will greatly affect and influence the financial position in the public financial statements.

Improving Reporting of Infrastructure Assets by Using Standardised Models

The primary aim of the paper is to present the results from a piece of research focused on creation and approbation of a comprehensive approach for reporting infrastructure assets as a specific category of tangible resources. To substantiate and justify the main thesis assuming that there are ways to improve the accounting methodology in the public sector, generalized and systematized results from a specialized survey conducted among first-level budget spending units in Bulgaria are presented. The research topic pertains to the theoretical and practical problems of recognizing and evaluating public infrastructure that is a priority for the public sector accounting system.

Financial Accounting System Untuk Mencapai Good Governance Pemerintah Kota Makassar

This study discusses the financial accounting system to achieve good governance of the Makassar City Government. The formulation of the problem in this research is how to apply accrual-based accounting standards in the local government of Makassar City and how to implement the public sector financial accounting system in achieving good governance in the Makassar City government. This study aims to determine the extent to which the application of accounting standards and the implementation of the public sector financial accounting system in achieving good governance in the local government of Makassar City. The benefits of research are the benefits of theory and practice. This type of research is qualitative research. Sources of data used in this study are primary data and secondary data. Methods of data collection using interviews, documentation and library research. The results showed that the financial accounting system in the Makassar city government, especially at the Makassar City Regional Development Planning Agency (BAPPEDA) was in accordance with the rules set by the government and also the financial reporting was in accordance with the principles of good governance (transparency and accountability).

The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence

IMPACT The principle of prudence plays a significant role in the design of the EPSAS. In Germany it has been argued that a lack of consideration of the principle of prudence in the IPSASB’s Conceptual Framework and in the IPSAS mean that IPSAS are not an ideal reference framework for the EPSAS. Based on a comparative analysis of the IPSAS principle of prudence and the principle of prudence as it is applied in the German Standards of Governmental Accrual Accounting the authors examine the role and the design of the principle of prudence within public sector accounting systems. The findings of this article will be of value to national and international public sector accounting standard-setters. ABSTRACT The draft EPSAS Conceptual Framework proposes the prudence principle as a qualitative characteristic of financial reporting. Limited academic debate has taken place on the role of the prudence principle in public sector accounting. This article critically discusses the principle of prudence with its antagonistic interpretations ‘cautious prudence’ and ‘asymmetric prudence’ and its role in the design of public sector accounting in the context of the emerging EPSAS.

FACTORS AFFECTING THE EFFECTIVENESS OF GOVERNMENT EXPENDITURE BUDGET MANAGEMENT IN THE CASE OF ETHIOPIA'S MINISTRY OF FINANCE

Budget is an important component in county government planning and decision making. A budget system that functions well is important to develop sustainable fiscal policies and economic growth. In developing countries, budgetary institutions are in their infancy and are mainly used as tools for legalistic controls and micromanagement. The general objective of the study was to evaluate factors that affect the effectiveness of budget management in the ministry of finance of Ethiopia. To conduct the study both primary and secondary data were used. Primary data were collected from MOF staffs using questionnaire and interviews. SPSS 23 versions were used to analyze the collected data. The findings show that budget experts’ staff competency has strong impact on the budget management, there is a problem with MOF salary scale to attracts and retains qualified and experienced experts. Government budget laws and regulations have significant effect on the government budget management; MOF has weaknesses in updating and revising the budget laws and regulations. Regarding the applications of IFMIS the Ministry prepares and executes the budget using IFMIS; however, it has still a room for the improvement of personnel knowledge & expertise for the effective implementation, operation, & maintenance of IFMIS. MOF should provide trainings on the government budget management, public financial management and government accounting system to the public accounts standing committees of the legislative organs. Key words: Government budget, laws and regulations, IFMIS, staff competency and SPSS

FACTORS AFFECTING THE EFFECTIVENESS OF BUDGET MANAGEMENT IN A CASE OF THE MINISTRY OF FINANCE AND ECONOMIC COOPERATION OF ETHIOPIA

Budget is an important component in county government planning and decision making. A budget is the quantitative expression of a proposed plan of action by management for a specified period and aid to coordinating what needs to be done to implement the plan. A budget system that functions well is important to develop sustainable fiscal policies and economic growth. In many countries economic problems are worsen by weak budget systems and faulty budget choices. In developing countries, budgetary institutions are in their infancy and are mainly used as tools for legalistic controls and micromanagement. The general objective of the study was to evaluate factors affecting the effectiveness of budget management in the ministry of finance and economic cooperation of Ethiopia. To conduct the study both primary and secondary data were used. The primary data were collected from the ministry of finance and economic cooperation using questionnaire and interviews. SPSS 23 versions were used to analyze the collected data. The findings show that budget experts’ staff competency has strong impact on the budget management, to this end the ministry has put in place a training and development policy and arranged trainings programs to enhance budget experts’ skills; however, there is still a problem with ministry salary scale to attracts and retains qualified and experienced experts. Government budget laws and regulations have significant effect on the government budget management; the ministry has weaknesses in updating and revising the budget laws and regulations. Regarding the applications of IFMIS the Ministry prepares and executes the budget using IFMIS; however, it has still a room for the improvement of personnel with requisite knowledge & expertise for the effective implementation, operation, & maintenance of IFMIS. The ministry should strictly hold accountable the heads of line ministries for the breach of budget laws and regulations, it should provide trainings on the government budget management, public financial management and government accounting system to the public accounts standing committees of the legislative organs.

Passive form of implementing the principle of information openness in the activities of public authorities

The system of implementation forms of the principle of information openness in the activities of public authorities in this publication is studied through the prism of the category of “interest”. Such a system involves two mechanisms for implementing the principle of information openness. Active form (an individual shows interest in obtaining information) and passive form (initiator of dissemination of information is a public authority). Each form is characterized by certain ways of obtaining information. The methods of obtaining information are characterized by a species diversity of information resources, and therefore it is inappropriate to analyze both forms at the same time, which does not allow describing both forms at the same time. With regard to the implementation passive form of the principle of information openness in the activities of public authorities, we analyzed disclosure of information in the media; placement of information on the Internet; placement of information in the premises occupied by public authorities, as well as in other premises. Particular attention is paid to the placement of information on the Internet. The paper analyzes not only informing with the use of official websites, but also with the help of public information and accounting systems (registries, registers, classifiers). It is proved that the federal legislator has not established a clear line between these information resources. The issue of legal regulation of the properties of information, in particular its reliability and officially, is briefly touched upon. Based on the results of the study of the passive form of implementing the principle of information openness in the activities of public authorities, proposals and recommendations for improving the current legislation are formulated.

Auditing Revival: George Whitefield and Public Accounting in Colonial America

AbstractThis article situates George Whitefield's accounting controversies of the 1740s in the local public accounting cultures of colonial America. It argues that Whitefield developed a novel “commercial theology” and funding strategy for his Georgia orphanage that he believed would allow God to shape every aspect of the institution. While Whitefield's published financial accounts initially provoked little commentary, his critics began to use accounting as an “impartial” tool to disprove the minister's theology. The bold theological claims and lack of institutional oversight embedded in Whitefield's accounts violated the norms of public accounting, and his critics stated that an independent audit was the only way to clear the minister's name. The audit worked, and the combination of Whitefield's experience managing a transatlantic institution and his accounting controversies caused the minister to change his commercial theology. This article uses Whitefield's accounting controversies to make two overarching arguments. First, it argues that religious institutions were key parts of the local public accounting systems that shaped the development of financial ethics in colonial America. Second, it argues that financial accounts both shaped and reflected the religious assumptions of the bookkeepers who produced them.

Performance Information and Personnel Decisions in the Public Sector

Firms and other organizations establish the criteria under which employees will be judged and the performance measures made available to supervisors, the board of directors and other stakeholders, and these structures almost certainly influence behavior and organization outcomes. Any divergence of the chosen performance metric from an ideal measurement of productivity may lead to suboptimal outcomes, particularly in the public sector where outside interest groups may rely more heavily on easily accessible ratings than better-informed insiders. In the case of public education, federal and state accountability systems provide considerable information about student outcomes and rate schools on that basis. However, the No Child Left Behind accountability legislation’s focus on pass rates rather than learning and achievement growth introduces the possibility that inadequate information and a flawed structure each compromise public school quality. This study of school principal labor market outcomes investigates the relationship between principal labor market success and a set of performance measures that differ on the basis of accessibility to stakeholders and link with true principal productivity. The results from the empirical analysis provide evidence that information and design deficiencies introduce a lack of alignment between incentives and principal productivity and adversely affect the quality of education in Texas public schools.

Charter schools and equity: The power of accountability

Many proponents of charter schools suggest that, by providing an option outside traditional public schools, they are helping disadvantaged students who might otherwise be confined to low-quality neighborhood schools. But market-based accountability structures are insufficient to ensure that charter schools are actually enrolling students (i.e., students from economically distressed families, students with disabilities, English learners, and students of color) and, once they are enrolled, providing them sufficient support. Helen Ladd and Edward Fiske use the Massachusetts system of authorization, data collection, and site visits to illustrate a high quality public accountability system for charter schools that is focused on promoting equity.