Relevant bibliographies by topics / Reform accounting system

Academic literature on the topic 'Reform accounting system'

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Published: 10 March 2023

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Journal articles on the topic "Reform accounting system"

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Mussari, Riccardo, and Daniela Sorrentino. "Italian Public Sector Accounting Reform: A Step Towards European Public Sector Accounting Harmonisation." Accounting, Economics, and Law: A Convivium 7, no. 2 (October 26, 2017): 137–53. http://dx.doi.org/10.1515/ael-2017-0006.

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Abstract This paper discusses post-New Public Management (NPM) approaches to current patterns of public management reforms as a path-dependent phenomenon and as proposing corrective solutions to unintended shortcomings of NPM-inspired reforms. Public sector accounting reforms are seen as developing coherently with general public managerial reforms, and as showing a shift in the prioritised purposes assigned to public accounts in line with the overall design of projected reform-making. EU public sector accounting harmonisation is interpreted in this framework, and the Italian experience of public sector accounting reform is discussed in the light of EU membership. Particular emphasis is given to the likely overlap between national and government accounting due to increasingly shared purposes, whereby the former acquires a functional supportive role to the latter. Considerations on the drivers, as well as on the technical solutions of the new Italian public sector accounting system, suggest that Italian public sector accounting has taken a step in the direction of European public sector accounting harmonisation. Finally, the Italian case provides evidence of post-NPM-like accounting reform, contributing to the scanty empirical research on this topic.
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Wan, Jun Min. "Build a Network-Based System of Accounting Information System Reform." Advanced Materials Research 971-973 (June 2014): 2486–89. http://dx.doi.org/10.4028/www.scientific.net/amr.971-973.2486.

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This paper analyzes the network accounting background generated ; then discusses the concept of network accounting , objectives and characteristics of its location; paper focuses on the traditional network of accounting and reflect the impact of accounting , including accounting assumptions , accounting principles , accounting reports and accounting functions of the impact study , pointed out in the Internet environment, the traditional concept of accounting change should be and try to put forward their point of view : Again , study the network accounting system, including technology-based accounting network , system, operational and enterprise applications. Finally, the network security issues were studied accounting and briefly presents the relevant strategy.
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Munkh-Ochir, L. I., and A. Unurjargal. "The reform of accounting system in Mongolia." Международный бухгалтерский учет 20, no. 9 (May 15, 2017): 492–506. http://dx.doi.org/10.24891/ia.20.9.492.

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Yamamoto, Kiyoshi. "Accounting System Reform in Japanese Local Governments." Financial Accountability & Management 15, no. 3‐4 (August 1999): 291–307. http://dx.doi.org/10.1111/1468-0408.00086.

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Choudhary, Muhammad Abbas, and Muhammad Saeed. "International Accounting Rate Reform in Telecommunications." Pakistan Development Review 38, no. 4II (December 1, 1999): 587–602. http://dx.doi.org/10.30541/v38i4iipp.587-602.

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Twenty European countries came together in 1865 to form an organisation, the predecessor to the International Telecommunications Union and to arrive at mechanisms and agree upon a methodology of distributing the revenues from the international telegraph service. The current accounting rate system is a modified version of the then developed methodology for the International telegraph. This international settlement regime based on accounting rates has long been under attack by economists, policy-makers in developed countries and international trade organisations. The ITU, the OECD, the FCC and other regulatory bodies are pursuing various initiatives to reform or replace the existing accounting rate system. These regulatory initiatives are aimed at reducing the current pricing distortions embedded in the accounting rate system. In the wake of the WTO agreement, a system of traffic compensation that is not ‘cost oriented’ is not only unsustainable, it is also in violation of the regulatory principles set out in the WTO reference paper.
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Phuong, Nguyen Cong, and Jacques Richard. "Economic Transition and Accounting System Reform in Vietnam." European Accounting Review 20, no. 4 (December 2011): 693–725. http://dx.doi.org/10.1080/09638180.2011.623858.

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Cohen, Sandra, and Sotirios Karatzimas. "The role of the Troika on the Greek central government accounting reforms." International Journal of Public Sector Management 31, no. 3 (April 9, 2018): 316–30. http://dx.doi.org/10.1108/ijpsm-06-2016-0101.

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Purpose The purpose of this paper is to explore the role of the Troika’s advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings Although both reforms targeted the introduction of best international practices – particularly useful in periods of financial distress and scarce resources – the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system. Research limitations/implications The study is subject to the limitations of an extreme case study research. Practical implications This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.
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Ramesh, G., and R. S. Murali. "Accounting Reforms in Municipalities: The Case of Bangalore City Corporation." Vikalpa: The Journal for Decision Makers 31, no. 3 (July 2006): 57–80. http://dx.doi.org/10.1177/0256090920060305.

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The fund-based accounting system that was implemented in Bangalore Mahanagara Palike (BMP) is widely acclaimed for its comprehensiveness and effectiveness. The revenue and expenditure statements and balance sheets have been published under the new system for the last three years on a timely basis. The system has been running smoothly for a few years and is on steady stream and it can be taken as a case of successful implementation of accounting reform. It is an appropriate case to highlight the synergistic effect of synchronizing organizational change, reengineering of processes, modernization of accounting system, and automation of accounts. It is quite difficult in this process to single out the factors that contributed maximum to the effectiveness of the Modern Accounting System (MAS) as implemented in BMP. It is equally difficult to attribute everything to the new accounting system. It can also be seen as a case of change management in the accounting system domain. The case of the BMP illustrates the changes that were brought about in the accounting system. The new accounting system — MAS — adopts the best of fund-based accounting system, accrual system, and reporting system. Its contrast with cash accounting system, its advancement over the old system, and compliance with national accounting standards are also discussed. The organizational and change contexts are presented to help understand the drivers of change. The salient features of the accounting system implemented in BMP are: compatibility with accounting standards granularity dovetailing accounting system to organizational reengineering comprehensive management information reporting system. The implementation is analysed as a case of change management process of implementing of accounting reforms in municipal organizations. MAS is analysed through the framework of management control system which helps to integrate various dimensions of institutional factors that go with accounting reform. MAS is also analysed for its contribution towards accounting information for strategic control, management control, and operational control. It was observed that even though the system has features for decision making and control, it is primarily used for operations and compliance. The focus is still more on transactional level than control or decision level. The case raises interesting issues about the following: the purpose of the accounting reform sustenance of the old system demand for the new system areas where accounting reforms took off areas where reforms did not happen incentives to maintain status quo and incentives to change which are discussed through the control system framework. One area where we can find the reasons are the triggers for change. The change drivers are discussed in terms of changes in the financing pattern, exposure to market borrowings and ratings, introduction of user charges, and passing of Transparency Act. Ultimately, it is suggested that the change drivers, though helpful, in ushering in the changes, can slow down the pace if the signals are weak. Weak signals could result in reinforcing the existing agency relationships.
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Thi Thanh, Phuong-Nguyen, Hai-Phan Thanh, Tung-Nguyen Thanh, and Tien-Vo Thi Thuy. "Factors affecting accrual accounting reform and transparency of performance in the public sector in Vietnam." Problems and Perspectives in Management 18, no. 2 (June 2, 2020): 180–93. http://dx.doi.org/10.21511/ppm.18(2).2020.16.

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This study was conducted to determine the factors and their influence on accrual accounting reform in the public sector in Vietnam. Combining qualitative and quantitative research methods based on empirical surveys of 268 accountants, controllers, and auditors working in state agencies such as the Department of Finance, state treasuries and agencies receiving revenues from the state budget in 2019. This study shows that six factors influence the reform of the accounting system in the public sector in Vietnam to accrual-based: accounting staff – especially their expertise, competence, and work experience; training and support of the consulting experts; costs of the accounting reform; level of information technology application; funding and assistance from international organizations; legal environment.At the same time, the accrual-based accounting reform will have a positive impact on improving the transparency and efficiency of public sector operations in Vietnam. Among the factors affecting accounting reform, the legal environment factor is the most influential determinant, followed by the contingent of accountants. The study’s limitation is that the new experimental investigation is only conducted with a small sample size and in a short period. However, the research results are also a useful reference for those who are interested in the context that Vietnam is preparing to have strong reforms in accounting in the public sector in the coming time.
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Mazzoleni, Mario, and Diego Paredi. "Preliminary effects on the political accountability of the new accounting system for Italian local authorities." Corporate Ownership and Control 19, no. 2 (2022): 38–45. http://dx.doi.org/10.22495/cocv19i2art3.

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The issue of accountability, particularly with regard to the use of public resources, represents one of the most significant and necessary aspects faced by a public administration. This work, therefore, focuses on the transparency of information with regard to the economic viability of a public administration, paying specific attention to the local and regional authorities which have been subject to major reforms in accounting systems. Harmonised accounting is the term given to the complex and multifaceted process of reforming public accounting, as provided by Italian Law No. 196, Article 2, December 31, 2009, and is aimed at unifying, comparing and aggregating the public administration financial statement, carrying out the operations with the same methods and accounting policies, and seeking to satisfy the necessity for information and accountability relating to the coordination of public finances. Several studies have analyzed the effects of accounting reforms on accountability. However, there is still a lack of studies addressing the effects of the Italian accounting reform on accountability in Italian local authorities. This article contributes to research in this area by examining the question of whether, in the first 18 months since the Italian reform’s introduction, accountability has become more or less apparent between the local politicians who use the financial reports both as a method for checking public finances and in order to help inform their own decision-making. Through two case studies, this work analyses the perceptions of local politicians with respect to the level of accountability displayed as part of the accounting reform.
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Dissertations / Theses on the topic "Reform accounting system"

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Bruno, Adriana. "The construction of an new accrual accounting system evidence from laboratory life: Campania region." Doctoral thesis, Universita degli studi di Salerno, 2014. http://hdl.handle.net/10556/1775.

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2012 - 2013
In recent decades the dissemination and the adoption of New Public Management (NPM) ideas has been significant within the new public sector (Hood 1991, 1995). The New Public Management is a model that privileges “quantification”, often by adopting managerial instruments from the business sector. The main points of NPM could be summarized as a replication of private sector practices focus on quantification, especially in accounting (Olson , et al., 1998). One such key innovation is the adoption of accrual accounting from business enterprise. The debates about the adoption of accrual accounting and financial reporting techniques by the public sector have been widespread over the last decade. Accrual-based system are not necessarily consistent with Public entities. Many scholars have discussed the (in)appropriateness of accrual-based accounting systems, as an alternative to cash-based or obligation-based systems (Pollit & Bouckaert, 2004; Broadbent & Guthrie, 2008). Conversely, some note that cash-based accounting does not allow the government to obtain all necessary information regarding liabilities and potential benefits related to investments (Christensen & Parker, 2010). Thus, the study of accrual accounting by governments is challenging for researches. In the literature on accrual accounting in the public sector, it is possible to distinguish at least two big opposite main streams, the first of these reflect questions as “why the adoption is desirable”. The study underlines the benefit and useful of information in terms of managerial effectiveness to move to accrual accounting (Hyndman & Connolly, 2011; Ryan, 1998); proponents of public sector reform depict bundles of techniques as politically neutral mechanisms for enhancing strategic decision making and for improved efficiency in evaluating performance and service costs (Guthrie, 1998). Most accrual accounting studies are ex-post studies; however, recently, the debate about accrual accounting has shifted recently onto implementation issue (Caccia & Steccolini, 2006; Lapsley & Wright, 2004; Broadbent & Guthrie, 2008). Thus, the second one ponders questions pertaining to the “complexity” in the translation of the accrual based methodologies adopted by private sector organizations into public sector agencies. This research is located in this stream. A literature review on NPM reveals that accrual accounting is depicted as self-evident in New Public Management literature (Lapsley, et al., 2009 ). However is problematic its implementations. After several years of this reform the unresolved question is: what is accrual accounting means in practice for government? For the majority of cases, our current knowledge is based on ex post studies, that is why we focus on the emergence of a system to enrich our understanding of what accrual accounting means in practice for government. This research analyzes the initial stage of development of an accrual accounting system. The research site is Italy, a country where a process of reform is underway across the whole government (Legislative Decree n. 118/2011). This research focus on the specific context of regional government also offers distinctive evidence because it has been neglected by the extant national (Caperchione, 2008) and international (Broadbent and Guthrie, 2008; Jagalla et al., 2011) literature. This research is largely informed by the social construction of science studies, whose most eminent scholar is Latour (Latour, 1979, 2013). Indeed, in science and technology studies there is a body of social studies that focuses on the creation of scientific facts and examines how the scientist interact to produce accepted technologies: the “social construction of technology” (SCOT). This research analyzes the initial stage of development of an accrual accounting system as the emergence of new technologies (Latour, 1987). Policy documents are the text by which government reform takes place. Adopting this framework, (policy as a blueprint) the analysis of relevant policy documents facilitates the capture of the meaning of accrual accounting and enhances understanding of how the process of reform takes place. Before analyzing the shaping of accrual accounting in the public sector, it is necessary to understand the meaning of accounting and to focus our attention on the analysis of two key elements behind a government process of reform: the first one is the policy documents by which the reform is disclosed; the second one is the networking of institutional actors behind the text and controversies between key institutional players, the policy makers. In this research the social-constructionism approach is adopted. The study setting for this research is the regional level of government (Campania region) where a trial period is underway. This work aims to participate in the debate on the effects of the decision to adopt accrual accounting in government, particularly in regional bodies. Campania is a region in the South of Italy where accrual accounting has not yet been implemented. Thus, the experimental introduction of accrual accounting in regional government offers an exceptional opportunity to study the manner by which such systems are enacted, constructed, fabricated (Preston, et al., 1992). The data for this study was collected in several ways: compiling and analyzing law and key policy documents, monitoring dedicated institutional websites. The discussions which took place through video- conversations in a region in the trial are analyzed. The main result of this research is: the adoption of accrual accounting is seen as self-evident by NPM advocates (Lapsley, et al., 2009 ). However, the evidence collected to date reveals an absence of a well- defined template for the implementation of accrual accounting in government. In particular problematic aspects in some technical issues: the interpretation and fabrications related to the shaping of the standard; the identification of administrative phenomena on an accrual basis, the introduction of new procedures to carry out the process, adaption of the structure for managing new information flows. This study contributes to understand the complexity of apparently neutral tools involved in a Public Sector reform. This research reveals the emergence of an accrual accounting system that relates to technical, managerial, and political influence. Accrual accounting implementation in central government has been studied in many countries with similar findings of difficulties in detecting effective systems in use. More recent studies of accrual accounting in Australia highlight the significant role of management consultants as interpreters of what accrual accounting is, or should be, the authors talked about a phantom image of accrual accounting” (Christensen and Parker, 2010). A recent study reveals that the reform in UK established accounting practice was reshaped by the adopters of accrual accounting, but the subsequent practices were still very different from private sector practice. The policy outcome is defined as “accounting mutations” (Lapsley, 2012). This work aims to participate in the debate on the effects of the decision to adopt accrual accounting in government, particularly in regional bodies. In the past, this perspective has been deployed in studies of accounting in action (Miller & O’Leary, 1990; Robson, 1992; Preston et al., 1992). [edited by author]
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Moll, Jodie, and j. moll@griffith edu au. "Organisational Change and Accounting Control Systems at an Australian University A Longitudinal Case Study." Griffith University. School of Accounting and Finance, 2003. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20030407.133112.

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This thesis provides an attempt to better understand the design and operation of accounting control systems as part of an interrelated control package in an Australian higher education institution subject to an increasingly competitive environment. The study was designed: (1) to understand how and why the accounting control systems changed; (2) to understand how accounting shapes and can be shaped by other institutional processes; and (3) to understand the roles accounting control systems play in higher education institutions. The research aims and objectives lend to a longitudinal case study approach. The data collection consisted of two phases: (1) a pilot study to determine issues for the intensive study and to identify or develop a suitable theoretical framework; and (2) an intensive field study of the subject organisation to develop and explain the observations. Data collection involved a triangulation approach that mixes three sources: interview, observation, and document evidence over a two-year period between 2000 and 2002. The interviewees were selected from different hierarchical levels: Vice-Chancellor, Pro-Vice-Chancellor, Deans, Heads of School, general staff, and Education Queensland. This thesis draws on multiple theoretical perspectives to understand the complexities of accounting control systems change. These perspectives are: institutional theory, leadership theories, political and power theories, and resistance theories. Such an emergent research strategy was deemed pertinent to build a more holistic analysis and to offer alternative explanations of the phenomena under scrutiny. The case highlights a number of findings. First, despite the suggestion that universities operate as autonomous institutions, the University studied still succumbed to external pressures, especially from the Federal Government, for a more managerialist approach. In this study Federal Government pressures were the primary source of change identified. Second, the design and operation of the accounting control systems was found to be contingent on the related control systems and vice versa. Third, the accounting control systems played several roles in the organisation. In particular, they provided visibility to external constituents giving the impression that rational techniques had been employed consistent with Government prescriptions. This was the case for both the budget system and the performance management system. In addition to this, from an internal perspective, the budget was used to promote a sense of equity and fairness, at the same time reducing conflict in the organisation. Finally, the budget system was found to be a source of power in the organisation; it determined the level of control used to direct organisational activity. Implications for future research are presented in the concluding section.
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Moll, Jodie. "Organisational Change and Accounting Control Systems at an Australian University: A Longitudinal Case Study." Thesis, Griffith University, 2003. http://hdl.handle.net/10072/366986.

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This thesis provides an attempt to better understand the design and operation of accounting control systems as part of an interrelated control package in an Australian higher education institution subject to an increasingly competitive environment. The study was designed: (1) to understand how and why the accounting control systems changed; (2) to understand how accounting shapes and can be shaped by other institutional processes; and (3) to understand the roles accounting control systems play in higher education institutions. The research aims and objectives lend to a longitudinal case study approach. The data collection consisted of two phases: (1) a pilot study to determine issues for the intensive study and to identify or develop a suitable theoretical framework; and (2) an intensive field study of the subject organisation to develop and explain the observations. Data collection involved a triangulation approach that mixes three sources: interview, observation, and document evidence over a two-year period between 2000 and 2002. The interviewees were selected from different hierarchical levels: Vice-Chancellor, Pro-Vice-Chancellor, Deans, Heads of School, general staff, and Education Queensland. This thesis draws on multiple theoretical perspectives to understand the complexities of accounting control systems change. These perspectives are: institutional theory, leadership theories, political and power theories, and resistance theories. Such an emergent research strategy was deemed pertinent to build a more holistic analysis and to offer alternative explanations of the phenomena under scrutiny. The case highlights a number of findings. First, despite the suggestion that universities operate as autonomous institutions, the University studied still succumbed to external pressures, especially from the Federal Government, for a more managerialist approach. In this study Federal Government pressures were the primary source of change identified. Second, the design and operation of the accounting control systems was found to be contingent on the related control systems and vice versa. Third, the accounting control systems played several roles in the organisation. In particular, they provided visibility to external constituents giving the impression that rational techniques had been employed consistent with Government prescriptions. This was the case for both the budget system and the performance management system. In addition to this, from an internal perspective, the budget was used to promote a sense of equity and fairness, at the same time reducing conflict in the organisation. Finally, the budget system was found to be a source of power in the organisation; it determined the level of control used to direct organisational activity. Implications for future research are presented in the concluding section.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Accounting and Finance
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Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.
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Koronczi, Karol, and Mitsuo Ezaki. "A World Link CGE Model Applied to the Economic Reform in the Slovak Republic and EU Enlargement." Graduate School of International Development, Nagoya University, 2007. http://hdl.handle.net/2237/7496.

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Šimek, Martin. "Využitelnost informací z účetnictví při kontrolách typu 3E." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264690.

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The subject of the thesis is using information from the accountancy during controls 3E type (stands for economy, efficiency and effectiveness) by the subsidies aimed at subsidies from European Union funds. Thesis deals with the possibilities of subsidies from the EU through the. ESI (acronym for European structural and investment funds) funds and then how the Czech Republic fulfills the EU regional policy, including the system of applying for subsidies in the Czech Republic. A relatively large part of the thesis consists of the control system of subsidies from EU in the Czech Republic and in connection with this is generally described the principle 3E. For control purposes is as a source of input data used monitor of the state treasury as a result of state accounting reform. This topic is covered in the next chapter, focusing on requirements in accounting for selected accounting units, including the using of information from financial statements published in the monitor of state treasury, is public sector entities and in this chapter is also formulated a hypothesis to determine the details and the useability of this information for control type 3E by the subsidies. The result was a disproving of the hypothesis that the data from the financial statements of the selected accounting units are useful in controlling type 3E and then efforts to custom design the structure of financial statements.
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Dušková, Martina. "Vykazování a účtování dlouhodobého majetku hl. města Prahy a MČ Praha 13." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142099.

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This thesis deals with the reform of state administration and self-government in the field of accounting with a particular focus on accounting for tangible fixed assets differentiating depreciation before reform and depreciation of tangible fixed assets under the new rules. Besides to the accounting the thesis is also focused on various characteristics, such as transfers, technical appreciation or depreciation adjournment and accounting solutions of these problems. Each issue is then supplemented by illustrative example. The whole issue is based on the accounting and reporting of the specific conditions of Prague 13 and Prague City Assembly.
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Chiu, Shu-chien, and 邱淑靜. "The Influence of Taiwanese Accounting System Reform on the Organization Commitment of Comptroller Staff." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/35243580773826272365.

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碩士
國立屏東商業技術學院
國際企業所
99
Applying the perspective of organizational change, this study tries to explore relevant issues relating to introducing the new accounting system by government. So far, the new accounting system is still at the trial stage. The central ministries will conduct the new accounting system firstly and then it would be carried out to all local areas of Taiwan after all. Therefore, this research aims to explore the factors which influence the acceptance of accountants while a new accounting system is launching. Finally, this research tries to provide suggestions for government conducting policy. The sampling frame is those accountants in central and other local institutes that will carry out the new accounting system. Through convenience sampling, the questionnaires were submitted to the accountants and there are 314 valid responses. This study found that demographics would affect the accountants’ attitude. Male, young, junior, married and working at local ministries accountants have the higher cognitive uncertainty. Higher educational degree as master and PhD person, supervisor including above position has the lower cognitive uncertainty. And the cognitive uncertainty of accountants will significantly influence their organization commitment. On the other words, the higher the cognitive uncertainty will be reduced Comptroller staff commitment to the organization. In addition, for the intermediate effects of cognitive uncertainty and staff reaction, demographic variables will further obviously influence organizational commitment through uncertainty recognition; demographic variables on the impact of organizational commitment will more significantly be affected through staff reaction. Based on research findings, this study suggests that the introduction of new accounting system should be subject to Comptroller staff with more than communication, especially for younger, less educated, more junior, lower duties, and first-level staffs to enhance communication and reduce their cognitive uncertainty and negative responses, in order to facilitate follow-up well into the new accounting system.
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Fonseca, João Carlos Nunes Reis Campos. "O sistema de gestão da despesa pública em Portugal Génese. Situação actual e perspectivas." Master's thesis, 2008. http://hdl.handle.net/10071/1354.

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A arquitectura de um sistema de gestão da despesa pública influencia a disciplina orçamental,a eficiência alocativa e a eficiência técnica dos recursos geridos pela Administração Central. Assim, nos últimos 20 anos, vários países têm vindo a efectuar reformas orçamentais e a adoptar soluções semelhantes no desenho dos respectivos sistemas. No entanto, até à presente data, Portugal tem estado relativamente afastado deste movimento de reforma de New Public(Financial) Management. A presente dissertação de mestrado, tendo por base dados recolhidos pela OCDE sobre práticas e procedimentos orçamentais, pretende efectuar um retrato dos sistemas de gestão da despesa pública de doze países e uma análise crítica do actual alinhamento do sistema português, testando se, Portugal adopta ou não as boas práticas actualmente vigentes nos países seleccionados. Para além desta análise crítica do alinhamento do actual sistema de gestão da despesa pública português, é ainda apresentada uma síntese histórica sobre a génese e o desenvolvimento do sistema de gestão da despesa pública de Portugal, da mudança de paradigma no passado recente no contexto internacional e uma reflexão sobre a actual perspectiva de evolução através de uma orçamentação por programas. Os resultados permitem-nos concluir que, ao longo de todo o ciclo orçamental, existem ainda insuficiências que carecem de ser ultrapassadas, inibindo desta forma o alcance dos três objectivos de um sistema de gestão da despesa pública. Finalmente, propõe-se um Modelo de Gestão Financeira Pública direccionado para um contexto de desempenho, o qual pode contribuir para ultrapassar as insuficiências detectadas na presente dissertação.
The public expenditure management system influences not only fiscal discipline, but also the allocative and technical efficiency of central government’s resources. So, throughout the last twenty years several countries have been undertaking budgeting reforms, through similar solutions in what relates to its system. Nevertheless, until now, Portugal has been kept relatively apart from this movement of New Public (Financial) Management reform. This present dissertation, based on data gathered by OECD about budget practices and procedures, overviews twelve public expenditure management systems and afterwards present a critical analysis of the current national system alignment, testing if, Portugal adopted (or not) the good practices of the other selected countries. Apart from the critical analysis of the present alignment, it will also be presented a historical overview of the genesis and development of the Portuguese public expenditure management system, the paradigmatical shift in the international context, as well as a reflection on the present perspectives of development through budgetary programs. The final results indicate that, throughout the budgetary cycle, there still remain several insufficiencies that must be overthrown, thus allowing the fulfillment of the aforementioned three main objectives of any public expenditure management system. Finally, one presents a performance-orientated Model of Public Financial Management, which may contribute to overthrown the insufficiencies which this present dissertation points out.
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Coelho, Cláudia Patrícia Henriques Santinho. "As contas como instrumento de avaliação do sistema tributário e aduaneiro." Master's thesis, 2012. http://hdl.handle.net/10071/4761.

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O presente Trabalho de Projeto teve como objetivo a elaboração de um modelo de contabilidade analítica aplicado a um organismo público, com o intuito de possibilitar a obtenção de informação que permita auxiliar o processo de tomada de decisão, bem como realizar uma eficiente e eficaz gestão pública. O organismo público que serviu de base à estruturação deste modelo foi a Autoridade Tributária e Aduaneira (AT), representativa do sistema tributário e aduaneiro (anteriormente constituído pela DGCI, DGAIEC e DGITA), tendo a análise consistido na determinação de diversos fatores e tipos de custos que concorrem para o custo total dos vários departamentos/secções daquela instituição. No estudo efetuado consideraram-se várias etapas que permitem definir e implementar uma contabilidade analítica, como sejam a seleção de centros de custos correspondentes à estrutura orgânica da AT, identificação e análise de custos, bem como determinação do critério de imputação de custos mais adequado. Os custos selecionados para a definição deste modelo foram decompostos em custos diretos e custos indiretos. Para a repartição dos custos indiretos pelos centros de custos (departamentos) foi escolhido o método das secções homogéneas, por ser um método que se aproxima da estrutura organizacional da AT, o que permite uma melhor adaptação deste modelo ao real funcionamento da entidade. Através da aplicação do modelo à instituição em estudo poder-se-á verificar se a mesma se encontra a funcionar de modo económico, eficiente e eficaz, bem como identificar situações e/ou processos a melhorar de forma a atingir os objetivos estabelecidos.
The goal of this report was to build a managerial cost accounting model applied to a public service entity, in order to provide quality information for the decision making process and for an efficient and effective public management. This cost accounting model was based on the public service entity called Authority for Taxation and Customs (that is: Autoridade Tributária e Aduaneira – AT), representative of the Portuguese tax administration system (formerly DGCI – Directorate General for Taxation, DGAIEC – Directorate General for Customs and Excise Taxes and DGITA – Directorate General for Informatics and Assistance to Taxation and Customs Services). The analysis performed focused on establishing a number of causal factors and types of costs that concurred to the total cost of AT’s departments. Several steps were considered in order to establish and implement a cost accounting procedure: cost center selection, analogous to AT’s organic structure, cost identification and analysis and detection of the most appropriate cost allocation method. All costs necessary for this model’s definition were separated into direct costs and indirect costs. The Support Department Cost Allocation Method was chosen to assign indirect costs to cost centers (departments). The primary reason was the proximity of this method to the organic structure of AT which consent to higher compliance of the model with the actual working activity of the entity. Through the implementation of this model it is possible to assess if AT is working in an economic, efficient and effective way. Furthermore, it is also possible to pinpoint situations and processes that need to be improved in order to reach established objectives.
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Books on the topic "Reform accounting system"

1

Kosicki, Przemyslaw. How economic reform has influenced changes in the accounting system in Poland. Oxford: Oxford Brookes University, 1999.

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Zhongguo kuai ji zhi du gai ge he kuai ji xin xi cha yi: Chinese accounting system reform and difference of accounting information. Dalian Shi: Dalian chu ban she, 2008.

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Zhongguo kuai ji zhi du gai ge he kuai ji xin xi cha yi: Chinese accounting system reform and difference of accounting information. Dalian Shi: Dalian chu ban she, 2008.

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Guo ji biao zhun di xiu ding yu Zhongguo guo min jing ji he suan ti xi gai ge yan jiu: Revisions on international standards of national accounts and researches on reform of China's system of national accounts. Beijing: Beijing da xue chu ban she, 2014.

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Brock, Jack L. Governmentwide initiatives: Critical issues facing the post-FTS 2000 program : statement of Jack L. Brock, Jr., Director, Information Resources Management/National Security and International Affairs, Accounting and Information Management Division, before the Subcommittee on Government Management, Information, and Technology, Committee on Government Reform and Oversight, House of Representatives. Washington, D.C: The Office, 1995.

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Rhodes, Keith A. Year 2000 computing challenge: Time issues affecting the Global Positioning System : statement of Keith A. Rhodes, Technical Director, Office of Computers and Telecommunications, Accounting and Information Management Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, and the Subcommittee on Technology, Committee on Science, House of Representatives. Washington, D.C: The Office, 1999.

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Office, General Accounting. Thrift Savings Plan: Delayed allocation of failed system development costs to participant accounts : [report to] the Honorable Thomas M. Davis, Chairman, Committee on Government Reform, House of Representatives [and] the Honorable Danny K. Davis, Ranking Minority Member, Subcommittee on Civil Service and Agency Organization, Committee on Government Reform, House of Representatives [and] the Honorable Dave Weldon, House of Representatives. Washington, D.C: The Office, 2003.

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Indian trust reform: Hearing before the Committee on Indian Affairs, United States Senate, One Hundred Ninth Congress, first session, on views of the Administration and Indian country of how the system of Indian trust management, management of funds and natural resources, might be reformed, March 9, 2005, Washington, DC. Washington: U.S. G.P.O., 2005.

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DOD's enterprise resource planning (ERP) system implementation efforts: Hearing before the Panel on Defense Financial Management and Auditability Reform of the Committee on Armed Services, House of Representatives, One Hundred Twelfth Congress, first session, hearing held October 27, 2011. Washington: U.S. G.P.O., 2012.

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Proposals for improving the regulation of the housing government sponsored enterprises: Hearings before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Eighth Congress, first and second sessions, on essential elements and proposals of regulatory reform, resolution of accounting issues, and funding of a new oversight office, October 16, 23, 2003, February 10, 24, and 25, 2004. Washington: U.S. G.P.O., 2005.

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Book chapters on the topic "Reform accounting system"

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Yamamoto, Kiyoshi. "Accounting System Reform and Management in the Japanese Local Government." In Comparative Issues in Local Government Accounting, 143–57. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4581-1_9.

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Chan, James L., Shuhai Cong, and Jianyong Zhao. "The Effects of Reform on China’s Public Budgeting and Accounting System." In International Comparative Issues in Government Accounting, 297–314. Boston, MA: Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-5563-3_18.

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Bruno, Adriana. "Prior Research on Accrual Accounting as a Public Sector Reform." In New Public Management (NPM) and the Introduction of an Accrual Accounting System, 5–17. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-57386-7_2.

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Proeller, Isabella, and John Siegel. "Public Management Reforms in Germany: New Steering Model and Financial Management Reforms." In Public Administration in Germany, 393–410. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_22.

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AbstractThis chapter describes the most prominent public management reform trajectories in German public administration over the past decades since unification. In the 1990s, the New Steering Model emerged as a German variant of the NPM. Since the mid-2000s, local governments in Germany have been subjected to a mandatory reform of their budgeting and accounting system known as the New Municipal Financial Management reforms. Both reforms have led to a substantial change in terms of internal decentralisation, customer orientation, transparency in resource use and the financial situation of administrative bodies. But the emerging reform patterns and their impacts have not replaced the dominance of a strong legalist culture with hierarchical, centralised control. However, in the course of the reforms, a citizen-customer perspective, more participation of citizens and limited application of new management instruments have been accommodated within the persisting bureaucratic system.
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Färber, Gisela. "Public Finance." In Public Administration in Germany, 225–50. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_14.

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AbstractThis chapter gives an overview of public finance in Germany. In the first part, it describes the process of public budgeting, the main principles, and the budget cycle. Finally, it reports on budget reforms. Subsequently, it delivers information on the volume and structure of expenditure and revenue, the latter with a special focus on the tax system, the system of multilevel tax distribution among the levels of government and on public debt. The chapter refers also to the legal framework for public budgeting and accounting standards that differ between the levels of the Federation and the states. Some special information on local finance in Germany is also included.
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Gerçek, Adnan, and Feride Bakar Türegün. "Tax System and Tax Reforms in Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 3–17. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1914-7_1.

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Bartocci, Luca, and Damiana Lucentini. "Concepts of State and Accounting: A Framework to Interpret the Italian Governmental Accounting Reforms." In Advances in Intelligent Systems and Computing, 148–58. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-74980-8_14.

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Yuhua, Chen, Hasri Mustafa, Feng Ziqin, and Rosmila Senik. "Research on the Integration of Blockchain and Accounting Information Systems Under Budget Reform." In Proceedings of the 10th International Conference on Business, Accounting, Finance and Economics (BAFE 2022), 21–36. Paris: Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-494069-99-2_4.

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Hommel, Michael, and Julia Zicke. "Germany. The Influence of IFRS on the German Accounting System: The Half-Hearted Reforms of the German Accounting Law Modernization Act." In IFRS in a Global World, 281–94. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_20.

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Whittington, Geoffrey, and Geoffrey Meeks. "‚ÄúThe Reform of the UK System of Direct Taxation‚Äù,." In Profitability, Accounting Theory and Methodology, 263–77. Routledge, 2007. http://dx.doi.org/10.4324/9780203968147.sec4.

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Conference papers on the topic "Reform accounting system"

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Cheng, Yan. "Research on the Reform of Accounting Course System Guided by Accounting Education Objectives." In Proceedings of the 1st International Symposium on Education, Culture and Social Sciences (ECSS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/ecss-19.2019.94.

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Yin, Xu, and Xu Liping. "The Innovative Research of Financial Accounting System in Health Care Reform." In 2013 Third International Conference on Intelligent System Design and Engineering Applications (ISDEA). IEEE, 2013. http://dx.doi.org/10.1109/isdea.2012.350.

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Baryshevskyi, K. Yu, and A. O. Sichevska. "The genesis of the tax system formation and reform." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-82-84.

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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/26.

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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because tax is a legitimate right of the state, society and citizen. This importance of accounting lies in the integrity of the procedures followed in collecting funds correctly by the employees working to collect them in accordance with the established tax laws and regulations, and accordingly, cadres must be armed with knowledge and full knowledge of the laws, regulations and accounting methods. Hence the importance of research by providing accounting programs for employees working in this field to help them and raise their efficiency. The first topic of the study showed the concept of government accounting, its most important functions and characteristics, while the second topic included the external tax system environment, which was represented by tax legislation in Iraq, taxpayers, the level of tax awareness, informants, supporting administrations, the tax judiciary, the accounting profession, technological progress, General budget statements, the media, and the constitution. The third topic showed the practical aspect through hypothesis testing. The fourth topic came with the most important conclusions, which is that the taxpayer has the right to choose the appropriate measurement method provided that it is not changed from year to year except with the approval of the tax administration, meaning that the accepted measurement procedures are tax-acceptable unless such a procedure is prohibited or specified a method in its own right. Measurement methods. We also recommend that in order to calculate the tax profit, amendments must be made to its financial legislation and instructions
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Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/26.

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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because tax is a legitimate right of the state, society and citizen. This importance of accounting lies in the integrity of the procedures followed in collecting funds correctly by the employees working to collect them in accordance with the established tax laws and regulations, and accordingly, cadres must be armed with knowledge and full knowledge of the laws, regulations and accounting methods. Hence the importance of research by providing accounting programs for employees working in this field to help them and raise their efficiency. The first topic of the study showed the concept of government accounting, its most important functions and characteristics, while the second topic included the external tax system environment, which was represented by tax legislation in Iraq, taxpayers, the level of tax awareness, informants, supporting administrations, the tax judiciary, the accounting profession, technological progress, General budget statements, the media, and the constitution. The third topic showed the practical aspect through hypothesis testing. The fourth topic came with the most important conclusions, which is that the taxpayer has the right to choose the appropriate measurement method provided that it is not changed from year to year except with the approval of the tax administration, meaning that the accepted measurement procedures are tax-acceptable unless such a procedure is prohibited or specified a method in its own right. Measurement methods. We also recommend that in order to calculate the tax profit, amendments must be made to its financial legislation and instructions
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Abdullad Kadim Al-Karawy, Basim, and Safa Hamdi Raji Al-Tamimy. "The role of environmental disclosure in economic units to achieve sustainable development A case study in the Directorate of Diwaniyah Municipality." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/11.

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"The need for environmental accounting and environmental disclosure has become a concern of the countries and departments responsible for the company and has become one of the most important issues For the countries and companies began to pay attention since 1990 and the reasons vary, some due to the inside of the company The aim of the research is to highlight the types of environmental and mechanical costs that are used to adapt the unified accounting system applied in municipalities to the disclosure of environmental information in the financial statements. The research was applied by conducting an analytical study of the financial reports in Diwaniyah Municipality Directorate for the years 2015-2014 The research concluded with a set of conclusions, the most important of which was that the financial reports did not disclose any quantitative, qualitative or financial information about the costs and environmental revenues of Diwaniya Municipality and its application of the principle of recognition, measurement and accounting disclosure of environmental costs and revenues issued by the Intergovernmental Working Group of Experts on International Accounting Standards. The researched to some a range of proposals. The most important of which is the need for the competent authorities to contribute to the deepening of the concept of environmental accounting and the importance of creating an accounting system with an emphasis on the need to disclose financial reports adequately on environmental accounting information."
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Abdullad Kadim Al-Karawy, Basim, and Safa Hamdi Raji Al-Tamimy. "The role of environmental disclosure in economic units to achieve sustainable development A case study in the Directorate of Diwaniyah Municipality." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/11.

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"The need for environmental accounting and environmental disclosure has become a concern of the countries and departments responsible for the company and has become one of the most important issues For the countries and companies began to pay attention since 1990 and the reasons vary, some due to the inside of the company The aim of the research is to highlight the types of environmental and mechanical costs that are used to adapt the unified accounting system applied in municipalities to the disclosure of environmental information in the financial statements. The research was applied by conducting an analytical study of the financial reports in Diwaniyah Municipality Directorate for the years 2015-2014 The research concluded with a set of conclusions, the most important of which was that the financial reports did not disclose any quantitative, qualitative or financial information about the costs and environmental revenues of Diwaniya Municipality and its application of the principle of recognition, measurement and accounting disclosure of environmental costs and revenues issued by the Intergovernmental Working Group of Experts on International Accounting Standards. The researched to some a range of proposals. The most important of which is the need for the competent authorities to contribute to the deepening of the concept of environmental accounting and the importance of creating an accounting system with an emphasis on the need to disclose financial reports adequately on environmental accounting information."
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8

PURII, Roman. "HAPPINESS-ORIENTED ECONOMY OF UKRAINE OF POST-WAR PERIOD." In Proceedings of The Third International Scientific Conference “Happiness and Contemporary Society”. SPOLOM, 2022. http://dx.doi.org/10.31108/7.2022.34.

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The role of the Russian Federation invasion to the territory of Ukraine on February, 24, 2022, is considered as a trigger of the global shift to a new social order. The main principles of happiness-oriented economy and specificity of its implementation in Ukraine during the post-war period are analyzed. The main drivers for the sustainable balanced development of Ukraine are highlighted, in particular, the implementation of the Universal Unconditional Basic Income (UUBI), Single Digital Fiscal Accounting Payment System (SDFAPS) and tax reforms. Keywords: happiness-oriented economy, post-war economy of Ukraine, a new social order, bionic approach to economy administration, tax reform, Universal Unconditional Basic Income (UBI), Single Digital Fiscal Accounting Payment System (SDFAPS).
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Hashm taha, Omar. "The role of IAS No. (1) In achieving a balance between the relevance and reliability of financial statements in commercial banks." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/28.

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This study dealt with research and analysis an important topic directly related to the activity of commercial banks, as it is known these banks depend on the practice of their banking operations, on the funds deposited with them, and also their activity must be characterized by stability and be obligated to disclose the results of their work periodically by preparing a set of binding financial reports in accordance with the local laws in force and the international accounting and financial reporting standards informed by the guidance and recommendations they contain, in particular IAS No. (1) (presentation of financial statements) where these financial statements must contain a set of characteristics that provide decision makers with sufficient, conclusive and useful information, in the appropriate timing and quality, for the purpose of making important and different decisions that would affect negatively or positively on the bank. On the other hand, where accounting reform requires an expansion of accounting rules that go beyond the scope of financial measures for all economic entities, as they relate to concepts such as reporting transactions, such as acquisitions of assets at their cost or their current market value, where the previous traditional approach calls for its reliability, but it may lose its importance quickly due to various factors, we mention Including inflation, in short, for the purpose of achieving accounting reform, a balance must be achieved between the relevance and the reliability. Through this study, focus was placed on the International Accounting Standard No. (1) (presentation of financial statements) and what this standard contains of qualitative characteristics that make the outputs of the accounting system applied in the bank useful for the various groups beneficiary and interested in the financial statements prepared by commercial banks. (Bank of Baghdad) sample for research that there is great interest in preparing the financial statements according to the International Accounting Standard No. (1), therefore there is a great balance achieved through the preparation of these financial statements between the basic qualitative characteristics, which is the property of suitability and the characteristic of reliability.
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Hashm taha, Omar. "The role of IAS No. (1) In achieving a balance between the relevance and reliability of financial statements in commercial banks." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/28.

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This study dealt with research and analysis an important topic directly related to the activity of commercial banks, as it is known these banks depend on the practice of their banking operations, on the funds deposited with them, and also their activity must be characterized by stability and be obligated to disclose the results of their work periodically by preparing a set of binding financial reports in accordance with the local laws in force and the international accounting and financial reporting standards informed by the guidance and recommendations they contain, in particular IAS No. (1) (presentation of financial statements) where these financial statements must contain a set of characteristics that provide decision makers with sufficient, conclusive and useful information, in the appropriate timing and quality, for the purpose of making important and different decisions that would affect negatively or positively on the bank. On the other hand, where accounting reform requires an expansion of accounting rules that go beyond the scope of financial measures for all economic entities, as they relate to concepts such as reporting transactions, such as acquisitions of assets at their cost or their current market value, where the previous traditional approach calls for its reliability, but it may lose its importance quickly due to various factors, we mention Including inflation, in short, for the purpose of achieving accounting reform, a balance must be achieved between the relevance and the reliability. Through this study, focus was placed on the International Accounting Standard No. (1) (presentation of financial statements) and what this standard contains of qualitative characteristics that make the outputs of the accounting system applied in the bank useful for the various groups beneficiary and interested in the financial statements prepared by commercial banks. (Bank of Baghdad) sample for research that there is great interest in preparing the financial statements according to the International Accounting Standard No. (1), therefore there is a great balance achieved through the preparation of these financial statements between the basic qualitative characteristics, which is the property of suitability and the characteristic of reliability.
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Reports on the topic "Reform accounting system"

1

Araya, Mesele, Caine Rolleston, Pauline Rose, Ricardo Sabates, Dawit Tibebu Tiruneh, and Tassew Woldehanna. Understanding the Impact of Large-Scale Educational Reform on Students’ Learning Outcomes in Ethiopia: The GEQIP-II Case. Research on Improving Systems of Education (RISE), January 2023. http://dx.doi.org/10.35489/bsg-rise-wp_2023/125.

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The Ethiopian education system has been very dynamic over recent years, with a series of large-scale education program interventions, such as the Second Phase of General Education Quality Improvement Project (GEQIP-II) that aimed to improve student learning outcomes. Despite the large-scale programs, empirical studies assessing how such interventions have worked and who benefited from the reforms are limited. This study aims to understand the impact of the reform on Grade 4 students’ maths learning outcomes over a school year using two comparable Grade 4 cohort students from 33 common schools in the Young Lives (YL, 2012-13) and RISE (2018-19) surveys. We employ matching techniques to estimate the effects of the reform by accounting for baseline observable characteristics of the two cohorts matched within the same schools. Results show that the RISE cohort started the school year with a lower average test score than the YL cohort. At the start of Grade 4, the Average Treatment Effect on the Treated (ATT) is lower by 0.36 SD (p<0.01). In terms of learning gain over the school year, however, the RISE cohort has shown a modestly higher value-added than the YL cohort, with ATT of 0.074 SD (p<0.05). The learning gain particularly is higher for students in rural schools (0.125 SD & p<0.05), which is also stronger among rural boys (0.184 SD & p<0.05) than among rural girls. We consider the implications of our results from a system dynamic perspective; in that the GEQIP-II reform induced unprecedented access to primary education, where the national Net Enrolment Rate (NER) rose from 85.7 percent in 2012-13 to 95.3 percent in 2019-20, which is equivalent to nearly 3 million additional learners to the primary education at a national level. This shows that learning levels have not increased in tandem with enrolment, and the unprecedented access for nearly all children might create pressure on the school system. Current policy efforts should therefore focus on sustaining learning gains for all children while creating better access.
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Newman-Toker, David E., Susan M. Peterson, Shervin Badihian, Ahmed Hassoon, Najlla Nassery, Donna Parizadeh, Lisa M. Wilson, et al. Diagnostic Errors in the Emergency Department: A Systematic Review. Agency for Healthcare Research and Quality (AHRQ), December 2022. http://dx.doi.org/10.23970/ahrqepccer258.

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Objectives. Diagnostic errors are a known patient safety concern across all clinical settings, including the emergency department (ED). We conducted a systematic review to determine the most frequent diseases and clinical presentations associated with diagnostic errors (and resulting harms) in the ED, measure error and harm frequency, as well as assess causal factors. Methods. We searched PubMed®, Cumulative Index to Nursing and Allied Health Literature (CINAHL®), and Embase® from January 2000 through September 2021. We included research studies and targeted grey literature reporting diagnostic errors or misdiagnosis-related harms in EDs in the United States or other developed countries with ED care deemed comparable by a technical expert panel. We applied standard definitions for diagnostic errors, misdiagnosis-related harms (adverse events), and serious harms (permanent disability or death). Preventability was determined by original study authors or differences in harms across groups. Two reviewers independently screened search results for eligibility; serially extracted data regarding common diseases, error/harm rates, and causes/risk factors; and independently assessed risk of bias of included studies. We synthesized results for each question and extrapolated U.S. estimates. We present 95 percent confidence intervals (CIs) or plausible range (PR) bounds, as appropriate. Results. We identified 19,127 citations and included 279 studies. The top 15 clinical conditions associated with serious misdiagnosis-related harms (accounting for 68% [95% CI 66 to 71] of serious harms) were (1) stroke, (2) myocardial infarction, (3) aortic aneurysm and dissection, (4) spinal cord compression and injury, (5) venous thromboembolism, (6/7 – tie) meningitis and encephalitis, (6/7 – tie) sepsis, (8) lung cancer, (9) traumatic brain injury and traumatic intracranial hemorrhage, (10) arterial thromboembolism, (11) spinal and intracranial abscess, (12) cardiac arrhythmia, (13) pneumonia, (14) gastrointestinal perforation and rupture, and (15) intestinal obstruction. Average disease-specific error rates ranged from 1.5 percent (myocardial infarction) to 56 percent (spinal abscess), with additional variation by clinical presentation (e.g., missed stroke average 17%, but 4% for weakness and 40% for dizziness/vertigo). There was also wide, superimposed variation by hospital (e.g., missed myocardial infarction 0% to 29% across hospitals within a single study). An estimated 5.7 percent (95% CI 4.4 to 7.1) of all ED visits had at least one diagnostic error. Estimated preventable adverse event rates were as follows: any harm severity (2.0%, 95% CI 1.0 to 3.6), any serious harms (0.3%, PR 0.1 to 0.7), and deaths (0.2%, PR 0.1 to 0.4). While most disease-specific error rates derived from mainly U.S.-based studies, overall error and harm rates were derived from three prospective studies conducted outside the United States (in Canada, Spain, and Switzerland, with combined n=1,758). If overall rates are generalizable to all U.S. ED visits (130 million, 95% CI 116 to 144), this would translate to 7.4 million (PR 5.1 to 10.2) ED diagnostic errors annually; 2.6 million (PR 1.1 to 5.2) diagnostic adverse events with preventable harms; and 371,000 (PR 142,000 to 909,000) serious misdiagnosis-related harms, including more than 100,000 permanent, high-severity disabilities and 250,000 deaths. Although errors were often multifactorial, 89 percent (95% CI 88 to 90) of diagnostic error malpractice claims involved failures of clinical decision-making or judgment, regardless of the underlying disease present. Key process failures were errors in diagnostic assessment, test ordering, and test interpretation. Most often these were attributed to inadequate knowledge, skills, or reasoning, particularly in “atypical” or otherwise subtle case presentations. Limitations included use of malpractice claims and incident reports for distribution of diseases leading to serious harms, reliance on a small number of non-U.S. studies for overall (disease-agnostic) diagnostic error and harm rates, and methodologic variability across studies in measuring disease-specific rates, determining preventability, and assessing causal factors. Conclusions. Although estimated ED error rates are low (and comparable to those found in other clinical settings), the number of patients potentially impacted is large. Not all diagnostic errors or harms are preventable, but wide variability in diagnostic error rates across diseases, symptoms, and hospitals suggests improvement is possible. With 130 million U.S. ED visits, estimated rates for diagnostic error (5.7%), misdiagnosis-related harms (2.0%), and serious misdiagnosis-related harms (0.3%) could translate to more than 7 million errors, 2.5 million harms, and 350,000 patients suffering potentially preventable permanent disability or death. Over two-thirds of serious harms are attributable to just 15 diseases and linked to cognitive errors, particularly in cases with “atypical” manifestations. Scalable solutions to enhance bedside diagnostic processes are needed, and these should target the most commonly misdiagnosed clinical presentations of key diseases causing serious harms. New studies should confirm overall rates are representative of current U.S.-based ED practice and focus on identified evidence gaps (errors among common diseases with lower-severity harms, pediatric ED errors and harms, dynamic systems factors such as overcrowding, and false positives). Policy changes to consider based on this review include: (1) standardizing measurement and research results reporting to maximize comparability of measures of diagnostic error and misdiagnosis-related harms; (2) creating a National Diagnostic Performance Dashboard to track performance; and (3) using multiple policy levers (e.g., research funding, public accountability, payment reforms) to facilitate the rapid development and deployment of solutions to address this critically important patient safety concern.
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