Academic literature on the topic 'Municipal finance Victoria Accounting'
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Journal articles on the topic "Municipal finance Victoria Accounting"
Carnegie, Garry D. "Pastoral accounting in pre‐Federation Victoria." Accounting, Auditing & Accountability Journal 8, no. 5 (December 1995): 3–33. http://dx.doi.org/10.1108/09513579510103245.
Full textLópez, Dennis M., and Kevin T. Rich. "Geographic distance and municipal internal control reporting." Advances in Accounting 36 (March 2017): 40–49. http://dx.doi.org/10.1016/j.adiac.2016.08.003.
Full textBaber, William R., Angela K. Gore, Kevin T. Rich, and Jean X. Zhang. "Accounting restatements, governance and municipal debt financing." Journal of Accounting and Economics 56, no. 2-3 (November 2013): 212–27. http://dx.doi.org/10.1016/j.jacceco.2013.08.003.
Full textShinkareva, Olga. "Federal public finance accounting standard “Employee Payments”." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 1, 2020): 5–10. http://dx.doi.org/10.33920/med-17-2007-01.
Full textKalotay, Andrew, and Leslie Abreo. "Municipal bond insurance: identifying the best payment plan." Journal of Risk Finance 18, no. 1 (January 16, 2017): 48–54. http://dx.doi.org/10.1108/jrf-06-2016-0082.
Full textParmentier, Marie-Agnès. "When David Met Victoria." Family Business Review 24, no. 3 (May 10, 2011): 217–32. http://dx.doi.org/10.1177/0894486511408415.
Full textJohnson, Lynn A. "An investigation of pricing behavior in the municipal audit market." Accounting Forum 25, no. 1 (March 2001): 89–101. http://dx.doi.org/10.1111/1467-6303.00057.
Full textBANDYOPADHYAY, SATI P., and JENNIFER L. KAO. "Note on Self-Selection of Auditors in the Municipal Sector*." Accounting Perspectives 9, no. 2 (June 2010): 139–56. http://dx.doi.org/10.1111/j.1911-3838.2010.00008.x.
Full textJacobs, Kerry. "Beyond commercial in confidence: accounting for power privatisation in Victoria." Accounting, Auditing & Accountability Journal 22, no. 8 (October 23, 2009): 1258–83. http://dx.doi.org/10.1108/09513570910999300.
Full textWilliams, David J., and Jennifer R. Warfe. "THE CHARITIES SECTOR IN VICTORIA -CHARACTERISTICS AND PUBLIC ACCOUNTABILITY*." Accounting & Finance 22, no. 1 (February 25, 2009): 55–71. http://dx.doi.org/10.1111/j.1467-629x.1982.tb00130.x.
Full textDissertations / Theses on the topic "Municipal finance Victoria Accounting"
Tsatsire, Israel. "An investigation of the municipal credit control policy, with special reference to the Nelson Mandela Metropolitan Municipality." Thesis, Port Elizabeth Technikon, 2001. http://hdl.handle.net/10948/67.
Full textMignot, Helen Rosemary 1966. "Impact of output management within management control systems on performance in Victorian government departments." Monash University, Dept. of Accounting and Finance, 2002. http://arrow.monash.edu.au/hdl/1959.1/7903.
Full textVilakazi, Siyakhula. "A case study on the challenges faced by municipalities in implementing the new Generally Recognised Accounting Practices standards." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95687.
Full textSection 216 (1)(a) of the South African constitution of 1996, as amended, requires financial reporting of municipalities and municipal entities to be aligned with the GRAP (all three spheres of government are required to comply). The Municipal Finance Management Act No. 56 of 2003 (MFMA) also requires this principle. The main objective of this principle is to ensure the transparency and consistency of financial reporting in the public sector. The objective of the public Finance Management Act, Act 1 of 1999 (PFMA), as amended, is to improve the components of financial management and financial administration in government reforms since 1994, giving recognition to the need to improve the value for money that the public sector provides to the citizens of South Africa. Government is increasing its interest in measuring and reporting on programme performance. The ability to obtain maximum benefit from increasingly limited resources can be enhanced by an understanding of the results of the programmes for which budget resources have been expended. The objective of government is to provide services, in contrast to the objective of private sector organisations, which is to earn profits and enhance return on investment, both of which are monetary objectives. The report on programme performance measures is not only an appropriate reporting statement, but is likely to be the most important statement for those persons interested in how the government entity is using the resources. (The Southern African Institute of Government Auditors, 2010) The introduction of such reports is considered to be an urgent priority for accountability purposes. The “appropriation accounts” that were previously prepared on a cash basis of accounting focused on inputs side only. It did not measure the resources consumed during the period under review, thus the actual cost of programmes is not measured, controlled or reported. In the absence of accurate cost information, performance measures of efficiency and cost-effectiveness cannot be readily determined other than by performing expensive ad-hoc studies. In contrast, the accrual accounting basis of accounting more readily provides the true cost of resources consumed. The introduction of GRAP on an accrual basis of accounting is therefore an urgent priority (The Southern African Institute of Government Auditors, 2010). In 2002, the Accounting Standards Board (ASB) was established. The main objective of the ASB was to develop the standards of GRAP. The GRAP standards are in line with International Public Sector Accounting Standards (IPSAS), which are in turn in line with International Financial Reporting Standards (IFRS). The transformation from the IMFO and GAMAP accounting frameworks to GRAP is a very challenging task. This research report is an exploratory study to highlight challenges faced by municipalities when implementing GRAP standards. The main challenges faced in the implementation of the GRAP standards include the following: • The identification, classification, and measurement of property, plant and equipment in line with GRAP 17 requirements; • Complex standards that require accounting technical expertise which include the following: o IFRS 9: financial instruments; o GRAP 9: revenue from exchange transactions; o GRAP 17: property, plant and equipment; • Existing staff lacking necessary knowledge and skills to implement GRAP standards; • Amending accounting policies and procedures to be in line with GRAP standards and where amended, difficulty in accounting for changes in accounting policies; and • The actual preparation of financial statements. Despite these challenges, the benefits of GRAP standards, which are on accrual accounting basis, include those listed below. • An assessment can be made of the stewardship or accountability of management. • The true cost of goods and services rendered can be determined. • An assessment can be made of the levels of borrowings and other liabilities, as well as an extent of the guarantees provided by the government. The author seeks to determine the challenges faced by municipalities when implementing GRAP standards. Once these challenges have been determined, recommendations on how to overcome the challenges will be made.
Brien, Spencer T. "Three essays on the formation and finance of local governments." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/42890.
Full textCordery, Carolyn Joy. "Dimensions of accountability : voices from New Zealand primary health organisations : a thesis submitted to the Victoria University of Wellington in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting /." ResearchArchive@Victoria e-Thesis, 2008. http://hdl.handle.net/10063/583.
Full textMousa, Rania. "E-government adoption process : XBRL adoption in HM revenue and customs and companies house." Thesis, University of Birmingham, 2011. http://etheses.bham.ac.uk//id/eprint/1752/.
Full textLovato, Ederson Luiz. "Sistema de informações de custos no setor público: percepção dos usuários sobre a adoção, implementação e utilidade das informações de custos na gestão e desenvolvimento municipal." Universidade Tecnológica Federal do Paraná, 2015. http://repositorio.utfpr.edu.br/jspui/handle/1/1155.
Full textNorm T16.11 of the Brazilian Accounting Norms (Normas Brasileiras de Contabilidade - NBC), regulated through Law regulation no. 753/2012 of the National Treasury Department, is applied to the Public Sector and provides rules for the Public Sector Cost Information System determining that its implantation should have been effective until the end of 2014. In such context, it is indispensable to know the difficulties and expectations facing the people involved in the implantation process, as well as the Public Sector Cost Information System contribution to local development. Thus, the present work aims at discussing if users understand the importance of the Public Sector Cost Information System to municipal management and development. The study general objective is to investigate if people in charge of implanting the Public Sector Cost Information System see it as a management and planning tool to help municipality development. The study field research methodology used questionnaires as data collection tool. Data analysis= was performed using univariate analysis with the help of chi-squared test and bivariate analysis. Based on the field research, that was associated to a theoretical referential and to bibliographic and documental researches, we inferred that although the legal implantation term have expired, most of the interviewed have not yet completed the process, even though they understood that the Public Sector Cost Information System contributes significantly to improve municipality management and development. The study conclusion is that there is a lack of technically qualified personnel to implant and use the Public Sector Cost Information System. We also highlight that in most of the study cases personnel qualification is unsatisfactory.
Shai, Taola Simon. "The relationship between service delivery and financial management in the City of Tshwane." 2014. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001558.
Full textA review of the relevant literature shows that the quality of municipal services that are routinely provided to residents of the City of Tshwane Metropolitan Municipality depends on the capacity of the City of Tshwane to utilize modern financial management and accounting procedures for performance monitoring and evaluation exercises. Fiscal discipline, good governance and service delivery depend on the degree to which prudent financial, auditing and accounting procedures are implemented by finance employees working for the City of Tshwane Metropolitan Municipality. The study aims to explain the relationship between the quality of service delivery and the proper utilization of financial management and accounting at municipal level in the City of Tshwane.
Motubatse, Kgobalale Nebbel. "An evaluation of factors affecting the progression to clean audit outcomes in South African Municipalities." Thesis, 2016. http://hdl.handle.net/10386/1701.
Full textThis research examines the effectiveness of the factors that have been introduced to bring about progress to clean audit outcomes in South African municipalities. This research has become increasingly important as the democratic dispensation in South Africa has witnessed a gradual weakening of public financial accountability. As a consequence of this ongoing decline, the National Government initiated the campaign “operation clean audit” as a means to achieve a new level of improved audit outcomes. The Auditor General of South Africa (AGSA) identified three key factors that would drive improved audit outcomes, namely leadership, financial management and governance. Given that “operation clean audit” had seemingly become an elusive dream by 2014, the researcher decided to examine the relative effectiveness of the causative variables identified by the AGSA as key to achieving improved audit outcomes. This research therefore was intended to make a contribution to the body of academic knowledge by pursuing the following objectives: to examine the effect of leadership on the achievement of clean audit outcomes in the South African public service; to analyse the effectiveness of financial management in the South African public service; to evaluate the effect of governance on the achievement of clean audit outcomes in the South African public service, and to propose a framework for understanding the factors that affect clean audit outcomes in the South African public service. To achieve the research objectives, the research applied a positivist paradigm and a quantitative approach. Data were collected from the AGSA’s consolidated municipal reports from the nine provinces of the Republic. Hence, the study was limited to the use of municipal audit reports, consolidated into single reports for all the municipalities in each of the provinces over a period of years. Thus, the study examines a total of nine consolidated reports for each of the five years between 2009/2010 – 2013/2014. Using the panel data approach, this produced a set of nine cross sectional units and 5 periods which thus produced 45 time series observations. Subsequently, a panel data multiple regression analysis was conducted to analyse the data. After correcting the model for heteroskedaskicity, the results from the regression analysis revealed important relationships in only two dimensions. On the one hand, the three independent variables – leadership, financial management and governance – jointly vi have a significant relationship with clean audit outcomes, with a P value P<0.000, which is substantially below the 5% alpha level anticipated for this research. The independent variables were each examined for their individual effects on clean audit results. Results show that only governance has a significant and direct effect on the achievement of a clean audit. Given that governance has a substantially stronger impact on the achievement of clean audits (far more than do the other variables), further analysis was conducted to determine the variables that influence the efficiency of governance. The results reveal that the effectiveness of the audit committee has an overriding influence on the ability of an entity to achieve clean audits. The findings thus appear to confirm the Auditor General’s broad claim that leadership, financial management and governance are the key drivers to improved audit outcomes: but further analysis reveals that this happens only when the three variables are analysed as a single unit, to examine whether they significanly enhance clean audit outcomes. As single variables, only governance proved to affect clean audit outcomes significantly. The findings from the analysis thus corroborates the literature, thus achieving the first three research objectives. Arising from this analysis, the researcher was able to propose a framework for understanding the factors that affect an entity’s progression to clean audit. This constituted the achievement of research objective 4, and makes a contribution to the current body of knowledge on the topic. Thus, this research contributes to knowledge in that it develops a framework for understanding the factors that affect the achievement of a clean audit, and proposes two key approaches to further research and improve public sector auditing: a model to research the variables that affect audit committee effectiveness; and a practical approach that includes additional variables (drawn from the framework) during the public sector audit. Key words Accountability, accounting, audit committee, audit quality, clean audit, financial management, governance, leadership, public administration, public policy, public sector, supreme audit institution.
Faculty of Economics and of Finance at the Tshwane University of Technology, and the Faculty of Management and Law at the University of Limpopo
Malepe, Joseph Sedila. "Perceptions on the application of cost accounting in the budgeting process of a municipality : a case study of the city of Tshwane." 2013. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001116.
Full textThis study analysed perceptions on the application of cost accounting in the budgeting process, a case of the City of Tshwane municipality. The focus was generally recognised costing techniques used. Employee perceptions were analysed to determine whether recognised costing techniques were being applied, and if so, were those costing techniques being efficiently and effectively applied. An analysis of the employee perceptions of the reliability of the currently implemented costing techniques for the preparation of budget estimates, together with the employees' perceptions of management's implementation and maintenance of the budget estimates as required by legislation governing municipal budgeting process was also carried out.
Books on the topic "Municipal finance Victoria Accounting"
Canada. Industry, Science and Technology Canada. Public accounting. Ottawa, Ont: Industry, Science and Technology Canada, 1991.
Find full textR, Edwards J., and Institute of Chartered Accountants in England and Wales., eds. Accounting innovation: Municipal corporations, 1835-1935. New York: Garland Pub., 1996.
Find full textMunicipal financial reporting handbook. [Toronto]: The Ministry, 1990.
Find full textAffairs, Ontario Ministry of Municipal. The Municipal audit: Responsibility communication. [Toronto]: Ontario Ministry of Municipal Affairs, 1986.
Find full textReis, Heraldo da Costa. Contabilidade e gestão governamental: Estudos especiais. Rio de Janeiro, RJ: IBAM, 2004.
Find full textFleige, Thomas. Zielbezogene Rechnungslegung und Berichterstattung von Kommunen: Untersuchung zur Erweiterung der kommunalen Jahresrechnung. Münster: Lit, 1989.
Find full textAndree, Ulrich F. H. Möglichkeiten und Grenzen des Controlling in Kommunalverwaltungen. Göttingen: Vandenhoeck & Ruprecht, 1994.
Find full textAndhra Pradesh (India). Municipal Administration & Urban Development Department. Andhra Pradesh municipal asset valuation methodology manual. Hyderabad: Municipal Administration & Urban Development Department, Government of Andhra Pradesh, 2010.
Find full textBruzzo, Aurelio. Il controllo di gestione negli enti locali. Milano, Italy: F. Angeli, 1987.
Find full textUganda. The local Governments Financial and Accounting Regulations, 1998. Kampala, Uganda: The Centre, 1998.
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