Accounting Reform Research Articles

Decentering governance models: education policy and school accountability in Post-Devolution Wales

ABSTRACT This paper investigates education policy reform in post-Devolution Wales with a focus on school accountability. Specifically, it provides a historicist analysis of Wales’ decision to abandon publicly mandated school league tables and subsequent accountability reforms. The paper uses the literature on four governance models to investigate successive accountability regimes in Wales through time. These have changed from a Trust and Altruism model, via a Transparent Public Rankings model, to a new, emerging model that relies on self-assessment and collaborative accountability standards. Notably, the Organization for Economic Cooperation and Development (OECD) has played an increasingly important role in shaping this process. Central to our analysis is Mark Bevir and Roderick Rhodes’ decentered theory. The paper argues that governance models need to be understood with reference to the dynamic interplay of historical constraints, power struggles and new belief systems that respond to policy dilemmas. As Wales has embarked on several substantial education policy reform initiatives, the paper demonstrates the importance of a historically informed approach to policy design and implementation which is responsive to competing traditions and beliefs.

Systematic review of IPSAS standards: The introduction of IPSAS in public establishments

The ultimate objective of this paper is to examine the impact of the adoption of IPSAS in Morocco on the production of accounting and financial information, in order to inform decision-making processes. IPSAS ushered in a global revolution in public accounting reforms, and Morocco is among the nations that have adopted these standards, starting their implementation several years ago. The integration of IPSAS mobilises a theoretical and conceptual framework encompassing the theories and New Public Management (NPM), as well as the theory of public value. The aim is to harmonise accounting practices with global standards, thereby enhancing the transparency, comparability and credibility of financial information. However, the implementation of IPSAS in Moroccan institutions raises a number of issues and challenges, particularly in terms of adapting systems, training staff and managing costs. To deepen our understanding of this topic, we conducted a bibliometric analysis using the VOSviewer tool. This analysis enabled us to identify influential authors, collaborative networks, and the main and emerging themes in IPSAS research. The results show that the implementation of IPSAS helps to ensure good quality and transparency in public sector financial reporting, providing better information for financial management, accountability and decision making. IPSAS, as international accounting standards specific to the public sector, aim to improve the quality of financial reporting by public entities, thereby enabling more reliable resource allocation decisions and contributing to improved financial transparency and accountability.

Producing accountability with autonomy in Denmark and England: the analytical potential of assemblage theory with critical realism in comparative education

ABSTRACT School autonomy with accountability (SAWA) reforms have developed in diverse forms in Northern Europe. Following processes of decentralization to the municipal and school levels, quality assurance and inspection became key to the test-based accountability agendas of Denmark and England respectively. With an abductive approach, we explore the epistemological potential of a hybrid theoretical framework, which combines assemblage theory with critical realism, to analyze the production stories of these two policy instruments. Drawing on data from an international comparative research project, and more recent policy document analyses, we examine the arrangement of social entities – discourses, instruments, technologies, artefacts, and actors – that led to particular accountability outcomes within these specific educational assemblages. We argue that, despite distinctions in their social entities, the dominant state assemblages of accountability in Denmark and England have been captured by the global SAWA and capitalist assemblages at distinct times. Although school actors are incorporated into, and antagonistic towards, the state assemblages, change is limited due to the resilience of the underlying logic of epistemic governance and the desire to improve educational standards for a global knowledge economy. We conclude briefly with an assessment of the utility of the hybrid framework to the comparison of SAWA.

New Ideas of Teaching Reform of Management Accounting in Colleges and Universities Under Artificial Intelligence

The wide application of artificial intelligence technology has had a profound impact on all walks of life. Education is no exception, especially the teaching of management accounting. As an important basis for enterprise decision-making, management accounting s teaching content, methods and means need to keep pace with The Times to adapt to the development of artificial intelligence era. Based on this, the thesis mainly discusses and analyzes the teaching reform of management accounting in universities from the perspective of artificial intelligence.

Decoding the algorithmic operations of Australia's National Disability Insurance Scheme

AbstractIn recent years, Australia has embarked on a digital transformation of its social services, with the primary goal of creating user‐centric services that are more attentive to the needs of citizens. This article examines operational and technological changes within Australia's National Disability Insurance Scheme (NDIS) as a result of this comprehensive government digital transformation strategy. It discusses the effectiveness of these changes in enhancing outcomes for users of the scheme. Specifically, the focus is on the National Disability Insurance Agency's (NDIA) use of algorithmic decision support systems to aid in the development of personalised support plans. This administrative process, we show, incorporates several automated elements that raise concerns about substantive fairness, accountability, transparency and participation in decision making. The conclusion drawn is that algorithmic systems exercise various forms of state power, but in this case, their subterranean administrative character positions them as “algorithmic grey holes”—spaces effectively beyond recourse to legal remedies and more suited to redress by holistic and systemic accountability reforms advocated by algorithmic justice scholarship.

LITERATUR REVIEW: REFORMASI ANGGARAN DAERAH DAN AKUNTANSI KEUANGAN DAERAH

This literature study was carried out with the aim of knowing the implementation and analyzing budget and financial accounting reforms in regional government. This research uses a literature review or what is also known as a literature review. Based on the results of research conducted on the Google Scholar site, 15 articles were determined that met the criteria determined by researchers from a total review of 15,400 articles published on the Google Scholar site in the 2014-2024 period. The findings obtained from the results of the literature review are that in this post-reform era, regional budget management is required to be transparent and accountable. The financial accounting system during the reform period applies the accrual principle which is expected to produce specific, complete and informative descriptions of regional government financial reporting.

Combining theories to investigate the acceptance of accrual accounting

PurposeThis paper develops and tests a theoretical model that draws on the Diffusion Contingency Model and the Theory of Human Behavior to explain the factors influencing users’ acceptance of accrual accounting in terms of two distinct dimensions: behavioral intention and usage behavior.Design/methodology/approachBased on surveyed data from financial departments and directorates of different Greek general government entities, the paper uses factor analysis to build a theoretical model that assesses the factors influencing behavioral intention to adopt and usage behavior of accrual accounting. Then, it tests the relationship between behavioral intention and usage behavior through structural equation modeling.FindingsThe theoretical model suggests that the expected improvement of the quality of financial information and political and financial support are the most important determinants of behavioral intention. Usage behavior is mainly influenced by the compatibility between the existing legal framework and the new accounting system. The structural equation modeling identifies a statistically significant positive influence of behavioral intention on usage behavior.Practical implicationsThe study provides valuable insights regarding the timing and focus of the actions taken by policymakers when designing accounting reforms. Special attention is drawn to the factors influencing behavioral intentions, as these are found to influence usage behavior significantly.Originality/valueThe study extends prior research on the diffusion of accounting innovations by breaking down the diffusion process into intentions-oriented actions aiming to promote accrual accounting and increase acceptance and implementation-oriented actions aiming to facilitate successful implementation.

Unintended consequences of school accountability reforms: Public versus private schools

In this paper, we show that the public provision of information on Australian schools’ average national test score outcomes via the My School website, launched in 2010, resulted in poorly performing schools testing fewer students in subsequent years. This increased non-participation in testing was driven primarily by formal parental withdrawal, and poorly performing students were much more likely to be withdrawn from testing. This phenomenon is consistent with schools attempting to ‘game’ the system to improve published test scores. We also provide weaker evidence that withdrawal responded more strongly to initial poor performance in independent private schools than in government schools.

Thoughts on Management Accounting in Undergraduate Teaching

The study aims to explore the current situation and problems of management accounting teaching in ordinary undergraduate colleges, and put forward suggestions on improving teaching methods, optimizing course content and perfecting teaching evaluation system. Through the literature review and the analysis of the existing teaching practice, it is found that there are some problems in the management accounting teaching, such as outdated course content, single teaching method, insufficient teachers’ practical experience, and imperfect evaluation system. To this end, this paper proposes a series of improvement measures, including updating the curriculum content, adopting diversified teaching methods, strengthening teacher training, strengthening practical teaching and building a diversified evaluation system. The research of this paper provides scientific basis and practical guidance for the teaching reform of management accounting in ordinary undergraduate colleges.

Does digitalization affect shariah supervisory board efficiency? Evidence from Islamic banks

Purpose This study aims to examine how digitalization affects the work efficiency of the Shariah Supervisory Board (SSB) in Islamic banks. Design/methodology/approach This study uses panel data analysis of annual report disclosures over the past 10 years. The authors have selected 79 Islamic banks for the period ranging from 2012 to 2021. The criteria for SSB efficiency used in this research are disclosure of Zakat and disclosure in the SSB report. Findings The econometric results show that digitalization has a positive effect on improving the work efficiency of the SSB in Islamic banks. Accordingly, the authors provide evidence that the higher the bank's digital engagement, the higher the quality of the SSB. Originality/value The findings highlight the need to improve the current understanding of SSB structures and governance mechanisms that can better assist Islamic banks in engaging in effective compliance with recent governance and accounting reforms. Moreover, Islamic banks are the most capable and appropriate to implement and activate digitalization because they are based on a vital root calling for development if there are executives believing in it, as well as legislation supporting and serving them.

Exploration on teaching reform of non-accounting major “Accounting” under the background of new liberal arts

With the proposal of the new liberal arts concept, the traditional liberal arts education model is facing new challenges. In the future, more attention will be paid to the cultivation of composite talents, and cross-integration knowledge will become an important part of the future classroom teaching reform. Based on the analysis of the teaching status quo and problems of the Accounting course, and through the reform and innovation of curriculum setting, course content, teaching means, teaching evaluation and other aspects, It aims to improve the quality of personnel training and provide reference for the teaching reform of Accounting in other universities under the background of new liberal arts.

DRIVERS OF PUBLIC SECTOR ACCOUNTING REFORMS IN EASTERN EUROPEAN COUNTRIES

The paper reveals role of accounting in the public sector and discusses why EU Eastern Partnership and Western Balkan countries have decided to move to accrual basis accounting and International Public Sector Accounting Standards (IPSAS) as accounting framework, and identifies what drivers move the Public Sector Accounting Reform (PSA) in these countries. Effective and efficient PSA reform largely depends on the country context and on interest of the key stakeholders to implement the reform. In this paper, the institutional isomorphism concept is applied to analyze key factors influencing PSA reform in selected Eastern European and Western Balkan countries, aiming to respond the research question: why these countries are moving towards implementing of accrual accounting and, in particular, International Public Sector Accounting Standards as accounting framework.

The Inspiration of New Quality Productive Forces to Accounting Reform and Innovation

The Inspiration of New Quality Productive Forces to Accounting Reform and Innovation

Financial Accounting and Tax Management under the Background of the Internet

With the rapid development of Internet finance, the fields of financial accounting and tax management show new characteristics, which further promotes the reform and development of financial accounting and tax management. Based on this, starting from the current problems of Internet financial accounting and tax management, this paper discusses the countermeasures to strengthen Internet financial accounting and tax management. The so-called learning activity is a series of teaching and learning activities in a specific environment. It includes both teaching and learning. Using a study plan to summarize can better reflect an attitude toward students' study plans. There are seven main perspectives on discussing teaching and learning activities in relevant translated works. They are the Angle of teaching content, the Angle of learning or cognitive psychological process, the Angle of teaching principle, the Angle of teaching mode, the Angle of teacher- student relationship, the Angle of stage or process and the Angle of discipline. In the past 20 years, the curriculum and teaching reform of primary education in China has taken teacher-student as the starting point, but its practical effect in curriculum implementation is worth rethinking. At the same time, based on the study of translated works, the author analyzes the exploratory learning activities under the situation of concise problems.

On the Revision of Russian Harvest Statistics of the Late 19<sup>th</sup> Century

The article scrutinizes the reliability of harvest statistics of the Central Statistical Committee of the Ministry of Internal Affairs. The author shows that a crop accounting reform conducted in 1893 led to a formal increase in crop yields in 50 provinces of European Russia by at least 19 %. In some chernozem and Volga provinces, the jump in productivity in 1893–1896 compared to 1887–1890 exceeded 40 %. In the Ekaterinoslav province, the jump was 42 %, in Kherson – 43 %, Kazan – 51 %, Ufa – 54 %, Vyatka – 55 %, Samara – 78 %. Climatic fluctuations cannot explain such a sharp increase in the average yield. Thus, the comparison of data on grain production in the 1880s with data from the beginning of the 20th century, carried out in the works of some historians, turns out to be incorrect. As is known, two trends in historiography assess the dynamics of the level of consumption in Russia in the late 19th – early 20th century in different ways. “Pessimists” talk about the growth of agrarian overpopulation and peasant shortage of land, which led to a decrease in per capita consumption and an increase in discontent among the masses. “Optimists” take the opposite position and argue that the production growth outpaced the population growth. Accounting for the proposed adjustment of 19 % leads to the opposite conclusion. Grain production per capita was declining, and the population’s standard of living was falling. From this perspective, the ideas about Russia’s economic development in the second half of the 19th century that existed until now require revision, considering new circumstances. In this case, the “pessimistic” point of view receives an additional argument.

New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective

IMPACT This article delivers new insights regarding the importance of continuous professional development (CPD) for practitioners designing and implementing public sector accounting (PSA) reforms. Public sector accounting education (PSAE) in universities has been the subject of many studies and its relevance is well recognized. By emphasizing the continuous professional development of public sector accountants, this article adds a new perspective to the debate on PSAE. The authors focus on PSA reforms in emerging economies, where the agenda is often driven by international financial institutions promoting IPSAS. Applying a socio-material perspective, the authors demonstrate that the technical aspects of reforms require human capacity development. This means conducting a preliminary evaluation of the CPD capabilities before drafting the agenda for any PSA reform.

Accounting reforms and public financial management of federal government agencies in Bayelsa State

The study investigates the relationship between Accounting reforms and Public Financial Management of Federal Government Agencies in Bayelsa State. The target of the study is Federal Government Agencies in Bayelsa State. The study adopts judgmental sampling techniques to select 100 respondents from the study population. A total of 100 copies of structured questionnaires were distributed to the respondents and 83 copies were effectively recovered. The study utilized descriptive statistics to analyze respondent bio-information and univariate analysis, while Pearson product moment correlation regression analysis were used to test the hypothesis formulated. The findings shows that; there is a significant relationship between treasury single account and public revenue management; that there is a significant relationship between international public sector relationship between accounting reforms and public financial management of Federal Government Agencies in Bayelsa State. The study concludes that Accounting reform is Government mechanism which enhances efficient public financial management and accountability. All Federal Government Agencies should comply and adopt international public sector accounting standard. Government should continuously review current accounting reforms and seek for alternative where there is weakness in the platform

Discipline and Punish: A Study Exploring the Adoption of NPM-Inspired Accounting Reforms in the Provincial Governments in the Solomon Islands

This presentation aims to illustrate part of my findings which capture the adoption of New Public Management (NPM)-inspired reforms at the provincial government level in the Solomon Islands. The overall aim of the study was to examine the adoption of two NPM-inspired accounting reforms (cash-based IPSAS – or International Public Sector Accounting Standards – and performance-based budgeting) and a participatory budgeting system in the Solomon Islands. The paucity of attention given to Public Sector Accounting Research (PSAR) in socio-cultural settings in developing countries motivated this study. Drawing on Foucault’s disciplinary power (Foucault, 1977) the study demonstrated how accounting as a ‘calculative infrastructure’ was able to transform the provincial governments in the Solomon Islands. The study applies the interpretive methodology that integrates with a critical theory to interpret the data (Chua, 1986b; Power & Laughlin, 1992). A total of 60 semi-structured interviews were held at both levels of government (national and provincial). Documents were also gathered, including historical data. Thematic analysis was employed and was guided by Foucault’s principles of critical interpretation. The presentation concludes by highlighting how accounting as a ‘calculative infrastructure’ plays an instrumental role in mediating conflict between political groups. In doing so, the study supports prior calls for an in-depth analysis of neoliberal reforms such as those inspired by the NPM in order to better understand the manifold implications of accounting in a wider social context.

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

PurposeThe 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/approachThe 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.FindingsThe 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 implicationsThis 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 implicationsThis 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/valueIn 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.

New development: Government accounting reforms in southern Africa—lessons from Malawi

IMPACT This article examines the impact of integrated financial management information systems (IFMIS) implementation and business process re-engineering (BPR) in developing economies. Implementing an IFMIS will streamline manual tasks, automate processes and facilitate decision-making in government financial management with the assistance of BPR. This article will be helpful to practitioners and policy-makers in managing potential obstacles during the implementation and adoption of IFMIS and BPR in least developed countries (LDCs).