This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific jour...This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific journals,consisting of 10 national and 5 international journals published within the last five years(2019-2024).The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles,particularly in terms of the competency of public officials,the limitations of integrated financial information systems,and inconsistencies between regulations and financial reporting practices.Nevertheless,the accrual basis has been found to improve the quality of financial information,enhance budgetary accountability,and support more efficient and transparent public financial governance.These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector.This study recommends improving the capacity of human resources,strengthening financial information systems,and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.展开更多
IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,...IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.展开更多
Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since...Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.展开更多
The system of government accounting is a key component that must be changed in the current national administrative system, especially in the era of deepening the reform in an all-round way. In the accounting system of...The system of government accounting is a key component that must be changed in the current national administrative system, especially in the era of deepening the reform in an all-round way. In the accounting system of China's financial accounting, government financial management is the most critical core component. Only according to the relevant deployment content of China's current government financial management and continuous optimization, can the management performance of the government financial department be improved. With the deepening and implementation of China's modern financial theory, China's government accounting system has also made good progress, and the government accounting work has also been effectively improved. At present, under the background of the reform of the accounting department, it is more necessary to improve the optimization of the government accounting audit, so that the government accounting audit can be further reformed and a good accounting system can be established.展开更多
Since the implementation of the new "Government Accounting System" in 2019, it has shown many obvious advantages, providing a very strong institutional guarantee for administrative institutions and pointing ...Since the implementation of the new "Government Accounting System" in 2019, it has shown many obvious advantages, providing a very strong institutional guarantee for administrative institutions and pointing out new ideas for the development direction. Therefore, based on the impact of the new Government Accounting System on the daily operation of administrative institutions at this stage, this paper will analyze the impact of the new Government Accounting System on the daily operation of administrative institutions and put forward some valuable reference opinions for the improvement and improvement of the new Government Accounting System from the perspectives of background, advantages, problems and countermeasures.展开更多
The government accounting system is a new type of accounting system based on the development of market economy. It includes the accounting model and the scope of asset accounting, etc. It helps to improve the quality ...The government accounting system is a new type of accounting system based on the development of market economy. It includes the accounting model and the scope of asset accounting, etc. It helps to improve the quality of internal accounting work in administrative institutions, ensure the overall efficiency of the use of unit funds, and promote the stable and long-term development of the unit. In order to effectively improve the level and quality of accounting work, administrative institutions need to combine the actual situation of accounting work, rely on the impact of the government accounting system on accounting work, analyze the difficulties faced by the internal accounting work of administrative institutions, and then use reasonable and effective countermeasures to make the accounting work of institutions adapt to the requirements of the government accounting system.展开更多
Since January 1, 2019, administrative institutions have fully implemented the new government accounting system, which indicates that China's government accounting reform has entered the stage of full implementatio...Since January 1, 2019, administrative institutions have fully implemented the new government accounting system, which indicates that China's government accounting reform has entered the stage of full implementation. The new government accounting system has constructed a new accounting model, which has given full play to the dual functions of budget management and financial management. Great changes have taken place in fixed assets accounting after the reform. The fixed assets of public institutions have the characteristics of large quantity and large investment ratio, and their management is complicated. Due to the complexity of fixed assets in public institutions, the accounting of fixed assets has always been a relatively difficult and important work in financial accounting. How to maximize the efficiency of fixed assets is the appeal of fixed assets accounting management in public institutions. After the reform of government accounting system, great changes have taken place in the accounting methods and accounting contents such as confirmation, measurement and disposal of fixed assets under the new system. These changes have had a significant impact on the fixed assets management of public institutions.展开更多
Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can...Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can occur. The regional, karst Floridan aquifer system underlies the United States (US) Southeastern Coastal Plain Physiographic Region and exhibits hydrologic interconnections with overlying surficial aquifers and throughout other zones of the aquifer system, as is characteristic of other karst aquifer systems. Anthropogenic groundwater declines in this regional karst aquifer system have been documented in published literature for decades, but the impacts of those declines in this coastal plain region and the embedded ecosystems that provide essential and critical habitat for native, endemic, and federally endangered and threatened species have not been considered previously. Those anthropogenic groundwater declines reduce surfacewater levels and flows due to the capture of both groundwater and overland flow of surfacewater, resulting in induced recharge through semi-confining zones and interbasin flow through fractures and other karst conduits. This case study identifies examples from the Greater Okefenokee Swamp Basin study area and comparison areas of how those declines result in loss of historic base flow to surface waters and other capture of surface waters, ultimately increasing saltwater intrusion. Those results alter and degrade the physical, chemical, and biological integrity of the nation’s waters, in violation of the US Clean Water Act (CWA) of 1972. Historic groundwater declines from mining and other anthropogenic groundwater withdrawals from this regional karst aquifer system already threaten the survival and recovery of federally endangered and threatened species, as well as existing and proposed critical habitat for those species within this regional extent, in violation of the Endangered Species Act (ESA) of 1973. This case study and its companion publication (Part 2) appear to be the first to provide scientific support for this regional karst aquifer system as the unifying factor in habitat responses to irreversible groundwater impacts on aquatic and marine ecosystems. These adverse impacts strongly suggest that the extent of the regional Floridan aquifer system should be designated as the Southeastern Coastal Plain Ecoregion for the purpose of managing natural resources. Mining activities continue to expand in our study area, which is the Greater Okefenokee Swamp Basin. Despite that fact, no comprehensive Areawide Environmental Impact Statement (AEIS), similar to the AEIS required for phosphate mining within the Central Florida Phosphate District (CFPD) approximately a decade ago has been conducted for any of the numerous mining projects that are occurring and are proposed within the Greater Okefenokee Swamp Basin. This case study also provides examples of why a comprehensive AEIS is essential to consider all of the adverse direct, indirect, and cumulative impacts of those mining activities to the CWA, the ESA, and the irreversible losses to local economies, because federal agencies responsible for considering those adverse impacts rely on public comments to identify those adverse impacts. The mining activities authorized throughout the regional Floridan aquifer system under Category 44 Nationwide Permits (NWP) result in the same type of adverse impacts as the mining activities evaluated under Individual Permits in that region. Therefore, those Category 44 NWP mining activities also should be required to obtain Individual Permits and be evaluated under an AEIS in the Greater Okefenokee Swamp Basin. This case study also describes how Florida’s assumption of the CWA Section 404 regulatory authority in 2020 severs four sub-basins within the Greater Okefenokee Swamp Basin study area at the state line between Florida and Georgia.展开更多
The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did ...The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems＇ transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.展开更多
The 4th Session of the Twelfth National People＇s Congress of the People＇s Republic of China held a plenary meeting on March 16,2016,and adopted the Charity Law of the People＇s Republic of China,as the first charity...The 4th Session of the Twelfth National People＇s Congress of the People＇s Republic of China held a plenary meeting on March 16,2016,and adopted the Charity Law of the People＇s Republic of China,as the first charity law in China,it shall come into force on September 1,2016,展开更多
文摘This study aims to analyze the challenges and implications of implementing the accrual basis in governmental accounting through a literature review approach.The method used is a systematic review of 15 scientific journals,consisting of 10 national and 5 international journals published within the last five years(2019-2024).The findings reveal that the implementation of the accrual basis in Indonesia still faces several obstacles,particularly in terms of the competency of public officials,the limitations of integrated financial information systems,and inconsistencies between regulations and financial reporting practices.Nevertheless,the accrual basis has been found to improve the quality of financial information,enhance budgetary accountability,and support more efficient and transparent public financial governance.These findings are in line with practices in several countries that have successfully adopted accrual accounting in the public sector.This study recommends improving the capacity of human resources,strengthening financial information systems,and harmonizing inter-agency policies to ensure that the implementation of accrual-based accounting provides optimal benefits for public sector financial management.
文摘IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.
文摘Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.
文摘The system of government accounting is a key component that must be changed in the current national administrative system, especially in the era of deepening the reform in an all-round way. In the accounting system of China's financial accounting, government financial management is the most critical core component. Only according to the relevant deployment content of China's current government financial management and continuous optimization, can the management performance of the government financial department be improved. With the deepening and implementation of China's modern financial theory, China's government accounting system has also made good progress, and the government accounting work has also been effectively improved. At present, under the background of the reform of the accounting department, it is more necessary to improve the optimization of the government accounting audit, so that the government accounting audit can be further reformed and a good accounting system can be established.
文摘Since the implementation of the new "Government Accounting System" in 2019, it has shown many obvious advantages, providing a very strong institutional guarantee for administrative institutions and pointing out new ideas for the development direction. Therefore, based on the impact of the new Government Accounting System on the daily operation of administrative institutions at this stage, this paper will analyze the impact of the new Government Accounting System on the daily operation of administrative institutions and put forward some valuable reference opinions for the improvement and improvement of the new Government Accounting System from the perspectives of background, advantages, problems and countermeasures.
文摘The government accounting system is a new type of accounting system based on the development of market economy. It includes the accounting model and the scope of asset accounting, etc. It helps to improve the quality of internal accounting work in administrative institutions, ensure the overall efficiency of the use of unit funds, and promote the stable and long-term development of the unit. In order to effectively improve the level and quality of accounting work, administrative institutions need to combine the actual situation of accounting work, rely on the impact of the government accounting system on accounting work, analyze the difficulties faced by the internal accounting work of administrative institutions, and then use reasonable and effective countermeasures to make the accounting work of institutions adapt to the requirements of the government accounting system.
文摘Since January 1, 2019, administrative institutions have fully implemented the new government accounting system, which indicates that China's government accounting reform has entered the stage of full implementation. The new government accounting system has constructed a new accounting model, which has given full play to the dual functions of budget management and financial management. Great changes have taken place in fixed assets accounting after the reform. The fixed assets of public institutions have the characteristics of large quantity and large investment ratio, and their management is complicated. Due to the complexity of fixed assets in public institutions, the accounting of fixed assets has always been a relatively difficult and important work in financial accounting. How to maximize the efficiency of fixed assets is the appeal of fixed assets accounting management in public institutions. After the reform of government accounting system, great changes have taken place in the accounting methods and accounting contents such as confirmation, measurement and disposal of fixed assets under the new system. These changes have had a significant impact on the fixed assets management of public institutions.
文摘Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can occur. The regional, karst Floridan aquifer system underlies the United States (US) Southeastern Coastal Plain Physiographic Region and exhibits hydrologic interconnections with overlying surficial aquifers and throughout other zones of the aquifer system, as is characteristic of other karst aquifer systems. Anthropogenic groundwater declines in this regional karst aquifer system have been documented in published literature for decades, but the impacts of those declines in this coastal plain region and the embedded ecosystems that provide essential and critical habitat for native, endemic, and federally endangered and threatened species have not been considered previously. Those anthropogenic groundwater declines reduce surfacewater levels and flows due to the capture of both groundwater and overland flow of surfacewater, resulting in induced recharge through semi-confining zones and interbasin flow through fractures and other karst conduits. This case study identifies examples from the Greater Okefenokee Swamp Basin study area and comparison areas of how those declines result in loss of historic base flow to surface waters and other capture of surface waters, ultimately increasing saltwater intrusion. Those results alter and degrade the physical, chemical, and biological integrity of the nation’s waters, in violation of the US Clean Water Act (CWA) of 1972. Historic groundwater declines from mining and other anthropogenic groundwater withdrawals from this regional karst aquifer system already threaten the survival and recovery of federally endangered and threatened species, as well as existing and proposed critical habitat for those species within this regional extent, in violation of the Endangered Species Act (ESA) of 1973. This case study and its companion publication (Part 2) appear to be the first to provide scientific support for this regional karst aquifer system as the unifying factor in habitat responses to irreversible groundwater impacts on aquatic and marine ecosystems. These adverse impacts strongly suggest that the extent of the regional Floridan aquifer system should be designated as the Southeastern Coastal Plain Ecoregion for the purpose of managing natural resources. Mining activities continue to expand in our study area, which is the Greater Okefenokee Swamp Basin. Despite that fact, no comprehensive Areawide Environmental Impact Statement (AEIS), similar to the AEIS required for phosphate mining within the Central Florida Phosphate District (CFPD) approximately a decade ago has been conducted for any of the numerous mining projects that are occurring and are proposed within the Greater Okefenokee Swamp Basin. This case study also provides examples of why a comprehensive AEIS is essential to consider all of the adverse direct, indirect, and cumulative impacts of those mining activities to the CWA, the ESA, and the irreversible losses to local economies, because federal agencies responsible for considering those adverse impacts rely on public comments to identify those adverse impacts. The mining activities authorized throughout the regional Floridan aquifer system under Category 44 Nationwide Permits (NWP) result in the same type of adverse impacts as the mining activities evaluated under Individual Permits in that region. Therefore, those Category 44 NWP mining activities also should be required to obtain Individual Permits and be evaluated under an AEIS in the Greater Okefenokee Swamp Basin. This case study also describes how Florida’s assumption of the CWA Section 404 regulatory authority in 2020 severs four sub-basins within the Greater Okefenokee Swamp Basin study area at the state line between Florida and Georgia.
文摘The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems＇ transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.
文摘The 4th Session of the Twelfth National People＇s Congress of the People＇s Republic of China held a plenary meeting on March 16,2016,and adopted the Charity Law of the People＇s Republic of China,as the first charity law in China,it shall come into force on September 1,2016,
