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Mussari, Riccardo, et Daniela Sorrentino. « Italian Public Sector Accounting Reform : A Step Towards European Public Sector Accounting Harmonisation ». Accounting, Economics, and Law : A Convivium 7, no 2 (26 octobre 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 (juin 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., et A. Unurjargal. « The reform of accounting system in Mongolia ». Международный бухгалтерский учет 20, no 9 (15 mai 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 (août 1999) : 291–307. http://dx.doi.org/10.1111/1468-0408.00086.
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Choudhary, Muhammad Abbas, et Muhammad Saeed. « International Accounting Rate Reform in Telecommunications ». Pakistan Development Review 38, no 4II (1 décembre 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, et Jacques Richard. « Economic Transition and Accounting System Reform in Vietnam ». European Accounting Review 20, no 4 (décembre 2011) : 693–725. http://dx.doi.org/10.1080/09638180.2011.623858.
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Cohen, Sandra, et Sotirios Karatzimas. « The role of the Troika on the Greek central government accounting reforms ». International Journal of Public Sector Management 31, no 3 (9 avril 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., et R. S. Murali. « Accounting Reforms in Municipalities : The Case of Bangalore City Corporation ». Vikalpa : The Journal for Decision Makers 31, no 3 (juillet 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 et 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 (2 juin 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, et 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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Richard, Jacques. « The Need to Reform the Dangerous IFRS System of Accounting ». Accounting, Economics, and Law : A Convivium 7, no 2 (26 octobre 2017) : 93–103. http://dx.doi.org/10.1515/ael-2017-0017.
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Abstract As a fundamental instrument of financial capitalism the today’s IFRS system of accounting is not only totally unsuitable for the needs of a new ecological world but also represents a serious menace for the development of a sound economic system. The goal of this article is to explain the main reasons for this criticism and to suggest some elements of reconstruction of the today’s accounting system with a new international environmental accounting to be promoted by the European Union.
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Grabbe, Christian, et Antonio Deidda. « The Reform of the Italian Tax System ». Intertax 30, Issue 8/9 (1 août 2002) : 307–14. http://dx.doi.org/10.54648/5096210.
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Caperchione, Eugenio. « Local government accounting system reform in italy : a critical analysis ». Journal of Public Budgeting, Accounting & ; Financial Management 15, no 1 (mars 2003) : 110–45. http://dx.doi.org/10.1108/jpbafm-15-01-2003-b007.
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Chen, Jie, et Fang Yi Xia. « Research on the Construction of Financial Accounting Information Systems ». Advanced Materials Research 225-226 (avril 2011) : 628–31. http://dx.doi.org/10.4028/www.scientific.net/amr.225-226.628.
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The rapid development of network technology and the increasing maturity of e-commerce technology have integrated the financial accounting information system, originally a single closed system of value stream, into a unified enterprise information management system of logistics and value stream. This paper presents suggestions on how to construct the financial accounting information system: exploring new management mode and implementing management reform; standardizing business processes and establishing a standardized management system; addressing the interface issues between various operation systems to achieve resource sharing; building new financial software systems to achieve real-time reporting of accounting information; establishing financial accounting information management systems to improve the accuracy and reliability of accounting information.
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Richardson, Alan J. « Organizational Founding, Strategic Renewal, and the Role of Accounting : Management Accounting Concepts in the Formation of the “Penny Post” ». Journal of Management Accounting Research 20, s1 (1 janvier 2008) : 107–27. http://dx.doi.org/10.2308/jmar.2008.20.s-1.107.
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ABSTRACT: Organizational strategies, processes, and procedures may become institutionalized during the early history of an organization, leading to dysfunctional rigidities when the environment changes. The postal system worldwide is under significant pressure to change its business model, including rescinding the provision of universal service and uniform pricing, as the posts are privatized and opened to competition. Cost accounting has become a key mechanism to achieve reform in the postal system. But is the introduction of a cost-based logic new to the design of post office reforms? Were the core policies of the post office originally developed without reference to cost? This paper analyzes the key document in the creation of the current postal business model: Rowland Hill's (1837) “Post Office Reform: Its Importance and Practicability.” The pamphlet shows a basic understanding of economic concepts including the elasticity of demand and opportunity costs as well as implementing practical accounting techniques that we now call value chain analysis, cost behavior analysis, activity-based costing and activity-based management, and target costing. This paper provides an analysis of Hill's logic from the perspective of current management accounting techniques and terminology. It illustrates the use of management accounting in the reformation of social institutions and provides a rare example of the early decision-making use of management accounting concepts.
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Radvan, Michal. « Taxation in Democratic Czechoslovakia and the Independent Czech Republic ». Intertax 49, Issue 8/9 (1 août 2021) : 725–28. http://dx.doi.org/10.54648/taxi2021071.
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The taxation system in communist Czechoslovakia was based on the redistributive, regulative, and fiscal functions of taxes. After the Velvet Revolution in November 1989, it was crucial for the economy and economic development to change the tax system. To achieve this, new politicians decided for the slower transformation of Czechoslovakian tax law. Most of the tax acts that were valid in socialist Czechoslovakia remained in force after the Velvet Revolution; however, they were amended in 1990 with regard to the aim of the tax reform being prepared for 1993. In August 1992, the decision to split Czechoslovakia was announced. It was more of a historical coincidence that the independent Czech Republic’s foundation in 1993 was connected with complex tax reform. The reform’s primary aims were the link between tax revenues and gross domestic product; tax justice and fair competition; possible foreign investments and general openness to the European and international markets; elasticity and effectiveness of the tax system; and reduction of social criteria in taxation. The tax reform of 1993 in the Czech Republic is one of the most complex tax reforms globally. Most of the acts adopted at the end of 1992 are still effective. This article aims to introduce the developments in terms of taxation in democratic Czechoslovakia and the independent Czech Republic to international readers. Tax system, tax reform, Czechoslovakia, Czech Republic, Velvet Revolution, nullum tributum sine lege, income tax, property tax, VAT.
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Chabrak, Nihel. « Reforming accounting to support the shift towards a sustainable financial system ». Journal of Capital Markets Studies 2, no 2 (12 novembre 2018) : 148–61. http://dx.doi.org/10.1108/jcms-05-2018-0015.
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PurposeConsidering the growing importance of finance in shaping corporate and human activities, the purpose of this paper is to focus on the United Nations Environment Programme (UNEP) Inquiry into the Design of a Sustainable Financial System that aims to align the financial system with sustainable development, with a focus on environmental aspects. Following the inquiry call for better disclosure approaches of material information on the “sustainability impacts” of the financial system as one of the areas of improvement to move toward a sustainable financial system, the author argues for a reform of the accounting model to better reflect the compliance of businesses with “quality of growth” imperatives.Design/methodology/approachThe paper rests on the entity theory of Littleton (1934).FindingsThe new accounting model requires creating a new equity capital account for the entity that is separate from the shareholders equity account. Valuation as well as other related issues on the functioning of this account is briefly explored in the paper. The reform also requires entrusting the responsibility of answering questions related to valuation, capital maintenance and income distribution to the board of directors that should be composed of representatives of the different capitals which have accrued, temporarily or indefinitely, to the business firm.Research limitations/implicationsThis paper calls researchers to explore the theoretical avenues proposed in the paper to develop the model in practice.Practical implicationsThe implementation of this reform requires a regulatory reform and the redesign of the economic coordination mechanisms which could be challenging in practice.Social implicationsThe accounting model proposed in the paper contributes to a new quality of growth, which is a growth based on well-being and inclusiveness.Originality/valueThe paper draws on the UNEP framework, which has not been investigated in other research studies.
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Sholehah, Silvia Almar’atus, et Ardiani Ika Sulistyawati. « KUALITAS LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Sudi Kasus Pada DPKAD Kota Semarang) ». Fokus Ekonomi : Jurnal Ilmiah Ekonomi 13, no 2 (20 décembre 2018) : 280–300. http://dx.doi.org/10.34152/fe.13.2.280-300.
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The purpose of this study are to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements.The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.
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Sholohah, Silvia Almar’atus, Ardiani Ika Sulistyawati et Aprih Santoso. « Kualitas laporan keuangan dan faktor-faktor yang mempengaruhinya ». Indonesia Accounting Journal 1, no 2 (6 décembre 2019) : 45. http://dx.doi.org/10.32400/iaj.26622.
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The purpose of this study is to analyze the influence of implementation Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, and Financial Accounting System on the Quality of Financial Statements in DPKAD Semarang City. The object in this study is SKPD staff in DPKAD Semarang City. This study uses primary data obtained by spreading the questionnaire. Sampling was done by using purposive sampling method and the sample size was 49 respondents. The data analysis was done by using multiple regression with the help of SPSS V20 software. The independent variables in this study consisted of Good Government Governance, Government Accounting Standards, Monitoring, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System which the dependent variable is The Quality of The Financial Statements. The results of this study show that implementation of Monitoring to influence the quality of Financial Statements. But implementation of Good Good Government Governance, Government Accounting Standards, Quality of Local Government Reform, Human Resource Competency, dan Financial Accounting System have not influence the Quality of Financial Statements.
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Sharipov, A., А. Kereeva et B. Gussenov. « ACCOUNTING FOR THE MAIN COMPONENTS OF THE ECONOMY ». Statistika, učet i audit 81, no 2 (30 juin 2021) : 10–16. http://dx.doi.org/10.51579/1563-2415.2021-2.02.
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The economic system is a complex social organism undergoing a constant process of metamorphosis. The conceptual framework of political economy captures the compo-nents of this system, its interaction with the socio-political superstructure, as well as its inherent contradictions. The article examines the laws of system development and their impact on econom-ic growth. It is revealed that the laws of development are the foundation on which the theoretical foundations of economic analysis are implemented and the assessment, diagnosis and forecasting of organizations' development is carried out. Accounting for the laws of system development al-lowed us to identify the main analytical tasks and indicators - the parameters of the organization that are affected by the laws considered. The main result of the economic reforms of independent Kazakhstan was the creation of a market-type economy and a system of effective state regulation that is adequate to the principles of market management. The process of economic reform is not complete: Kazakhstan's economic policy is gradually focusing on supporting its own most profit-able industries.
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Kwon, Gee－Jung. « Revision of the Accounting Expert Examination System for the Improvement of Accounting Transparency : Focusing on Linkage with Reform of Accounting Education System ». Review of Accounting and Policy Studies 24, no 3 (31 août 2019) : 1–38. http://dx.doi.org/10.21737/raps.2019.08.24.3.1.
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Isti'anah, Isti'anah. « SISTEM INFORMASI MANAGEMEN DAN AKUNTANSI BARANG MILIK NEGARA DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL ». JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 6, no 2 (8 mai 2019) : 97. http://dx.doi.org/10.25105/jipak.v6i2.4485.
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<p class="Style3">One of mandate from Law No. 17/2003, which is one package of the State Finance Regulation, is the implementation of accrual accounting is believed to contain a better policy planning and a more informative approach to asset management. The reform of accounting practices in the government sector has strongly influenced property asset management. On a global scale, implementation of accrual basis as a way to bring the government believed to be more accountable and transparent in the use of resources and government policies in order to execute and perform the duties of State. Indonesia has implemented an asset management system of the State, namely Information Systems and Management of State Assets (SIMAK-BMN) which is part of the Agency Accounting System (SAI). SIMAK-BMN process acquisition of transaction, changes and removal of BMN to support Financial Accounting System (SAK) to Consolidated Balance Sheet. In addition, this system produces various reports, books, and cards that provide managerial information in the management of BMN. Administration activities and reporting of State Property by SIMAK-BMN is a standard in determining of value asset state which proper, correct and reliable. SIMAK - BMN besides supporting the implementation of the accountability, also provide various informations to the management public goods. One such issue is the relationship between accounting reform and asset management reform. This issue is a bundle of accounting issues: (1) how far should asset valuation on the balance sheet be pushed for real properties the government owns, (2) how does shifting to accrual-based accounting standards affect property accounting and management, and (3) how much importance should asset management policy attach to accounting rules?</p>
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张, 曾莲. « Research of Government Accounting Reform Based on Multi-System Dynamics Model ». Frontiers of International Accounting 01, no 02 (2012) : 7–12. http://dx.doi.org/10.12677/fia.2012.12002.
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Spathis, Charalambos, et John Ananiadis. « The accounting system and resource allocation reform in a public university ». International Journal of Educational Management 18, no 3 (mai 2004) : 196–204. http://dx.doi.org/10.1108/09513540410527194.
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Wang, Yongli, Shanshan Song, Mingchen Gao, Jingyan Wang, Jinrong Zhu et Zhongfu Tan. « Accounting for the Life Cycle Cost of Power Grid Projects by Employing a System Dynamics Technique : A Power Reform Perspective ». Sustainability 12, no 8 (17 avril 2020) : 3297. http://dx.doi.org/10.3390/su12083297.
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In the context of China’s electric power reform, issued in May 2019, the “Transmission and Distribution Pricing Supervision Measures” have changed asset accounting in grid enterprises and therefore affected cost accounting in grid projects. This paper proposes a dynamic cost calculation model based on system dynamics and takes a power grid company as an example. On this basis, a sensitivity analysis of power grid engineering was conducted to determine the impacts of key factors of power reform on life cycle cost (LCC). Finally, suggestions for cost accounting and cost management were proposed.
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Abdusalomova, Nodira. « Cost Accounting and Financial Health : Analysis of Cost Reduction Policy Effect in Selected Enterprises of Metallurgy Industry in Uzbekistan ». INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 3, no 3 (2017) : 33–38. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.33.1004.
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Cost accounting is an emerging trend of business accounting in developing economies. Deep-in-root accounting reforms and advances in business climate involve the cost accounting techniques which could embrace technological, market and financial healthiness factors of a business. As a developing economy, Uzbekistan has been reforming accounting system and developing the coverage of accounting in providing financial data in all sectors. Moreover, the government is ensuring cost reduction initiatives to stabilize the price volatility and mitigate the demand shock for particular enterprises. Metallurgic industry, in this line, has been benefiting from this initiative and reducing the output cost within the established target. Cost reduction policy is directly influencing on the cost accounting and costing methods of metallurgic industry enterprises. Consequently, a need for introduction of modern cost accounting techniques to the accounting system has been emerging as a part of accounting system reform. This article examines the relevance of cost accounting by analyzing the effect of cost reduction policy on financial health of selected metallurgy industry enterprises. When it comes to methodology, it was chosen to apply Enyi’s solvency model, which evaluate how the firm gets solvency and this model contains four prime steps.
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Stefanescu, Cristina Alexandrina. « Public management reform under the dome of accruals ». Revista de Contabilidad 23, no 1 (1 janvier 2020) : 91–101. http://dx.doi.org/10.6018/rcsar.369821.
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El objetivo principal de este trabajo es atestiguar el papel primordial de la contabilidad de devengo en el proceso de reforma de la gestión pública, recopilando evidencias sobre los desafíos de la implementación y los resultados percibidos.
Este estudio cubre una importante laguna de la literatura y enriquece la investigación científica al apuntalar las cuestiones abordadas en los paradigmas de la Nueva Gestión Pública y la Gobernanza, que ejercen una gran presión sobre la reforma de los sistemas públicos en favor de los principios de devengo.
El diseño de la investigación realizada para lograr nuestro objetivo combina con éxito varios métodos y técnicas estadísticas (por ejemplo, análisis de conglomerados, técnica de escalamiento multidimensional, análisis de componentes principales, análisis de correlación) para evaluar el estado de la reforma de la contabilidad de devengo y su capacidad de influir en el grado de cumplimiento de las iniciativas de la gestión pública.
Los resultados revelan que la mayoría de los países de la UE y la OCDE han completado sus programas de reforma de la contabilidad de devengo, que aportan muchos beneficios al sistema público en su conjunto, lo que ha dado lugar a importantes logros en las iniciativas de gestión, como la mejora de la transparencia pública y la rendición de cuentas a través de la presentación de informes sobre la contabilidad y la presupuestación. Por lo tanto, el mundo de la acumulación es sin duda la mejor manera de mejorar la gestión del sector público y aumentar su eficiencia, proporcionando información de alta calidad para el proceso de adopción de decisiones y permitiendo también una mayor comparabilidad entre los países a través de la armonización de la presentación de informes. The main aim of this paper is to attest to the foremost role of accruals in achieving the public management reform, gathering evidence on implementation challenges and perceived outcomes.
This study covers a significant literature gap and enriches the scientific research by underpinning the questions addressed in the New Public Management and Governance paradigms that put a lot of pressure on reforming public systems towards accrual principles.
For fulfilling our goal, we performed an empirical analysis on three stages focusing on identifying the current state of budgeting and accounting bases across EU-OECD countries as a prerequisite of facilitating the wider public management reform initiatives looking for possible connections between them.
The research design undergone for achieving our aim successfully combines various statistical methods and techniques (e.g. cluster analysis, Multidimensional Scaling technique, Principal Component Analysis, correlation analysis) to assess the status of accrual reform and its power to influence the degree of public management initiatives’ achievement.
The results reveal that a majority of EU-OECD countries have completed their accrual reform programmes that bring many benefits to the public system as a whole, leading to major achievements of management initiatives, such as enhancing public transparency and accountability throughout accounting and budgeting reporting. Thus, accrual world is certainly the best way to improve public sector management and raise its efficiency, providing high-quality information for the decision-making process and allowing as well greater comparability between countries throughout reporting harmonization.
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Maran, Laura, Warwick Funnell et Monia Castellini. « Accounting and the enactment of power : municipal reform by Peter Leopold 1774–1775 ». Accounting, Auditing & ; Accountability Journal 32, no 4 (24 mai 2019) : 1146–74. http://dx.doi.org/10.1108/aaaj-10-2017-3180.
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Purpose The purpose of this paper is to understand the enduring, fundamental contributions of accounting practices in the pursuit of decentralization by governments, with an examination of Peter Leopold’s reform of the municipalities in the late eighteenth century in Italy. Design/methodology/approach An extensive textual analysis of the very comprehensive collection of primary sources of the Grand Duchy of Tuscany during the de’ Medici and Hapsburg-Lorraine’s rule identified the reasons for Peter Leopold’s decision to decentralize his government’s authority and responsibilities. A systemic comparison of the 1765–1766 and 1775–1776 financial reports of the Municipality of Castrocaro and Terra del Sole disclosed the importance of the micro-practices of accounting and reporting for the reform. Findings In the context of the eighteenth century enlightenment, Peter Leopold legitimized his reform by the introduction of a modern style of government based on the rationalization of the municipal administrative system and decentralization of central authority and responsibility. The reform was made feasible by the substitution of a birth right principle with an economic discourse which linked tax payments to property ownership. This had the unintended consequence of increased taxes, higher municipal expenditures and possible inequalities between municipalities. Research limitations/implications The findings of the study are dependent on the resources which have survived and are now preserved in the official archives of Galeata and Florence. This work contributes to the extant literature on administrative reforms in a crucial period for the redefinition of sovereignty by the ruling classes, with the rise of the modern State. It extends historical understanding of the public sector with a focus on local government in the eighteenth century in a non-Anglo-Saxon context. Practical implications The examination of the reform of Peter Leopold contributes to an enhanced understanding of present-day decentralization by governments in the context of the new public management (NPM). It provides to NPM advocates a broader temporal and contextual understanding of the impact of current decentralization reforms. Originality/value Few accounting studies have considered the micro-aspects of decentralization reforms at the municipal level and tried to identify their impact on the wealth of the population. Moreover, Peter Leopold’s reform is considered one of the most innovative and enlightened of the eighteenth century, while the remainder of Europe was still overwhelmingly committed to the centralization of administrative apparatuses. Finally, this study relates to the multi-disciplinary debate about the recognition, qualification and accountization of the impact of decentralization of responsibility for the delivery of government services.
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DRUZHILOVSKAYA, Tat'yana Yu. « Reforming Russian accounting : The history, current challenges, and prospects ». International Accounting 22, no 5 (14 mai 2021) : 524–47. http://dx.doi.org/10.24891/ia.24.5.524.
Texte intégralRésumé :
Subject. This article focuses on the evolution, current problems and prospects for further development of Russian accounting. Objectives. The article aims to study the results of the reform of Russian accounting, identify its current challenges, and justify the prospects for further development. Methods. For the study, I used critical analysis, synthesis, comparison, observation, and the analog approach. Results. The article describes the stages of reforming Russian accounting since the beginning of Russia's transition to the market economy to the present day, and the achievements and areas of concern of the system of regulation of Russian accounting at the current stage of its development. It shows trends in the Russian Accounting Standards adoption, and it advances arguments in favor of promising lines for further development of the Russian Accounting Standards system. Conclusions and Relevance. The evolution of Russian accounting since the beginning of Russia's transition to a market economy has been characterized by stages varying in the intensity of adoption of new accounting standards. The results of the reform of Russian accounting show the existence of both significant achievements and areas of concern. The future direction of further reform of Russian accounting should be the elimination of its current problems. The results obtained have both applied and theoretical spheres of application in the field of financial accounting.
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Tam, On-Kit. « Reform of China's Banking System ». World Economy 9, no 4 (décembre 1986) : 427–40. http://dx.doi.org/10.1111/j.1467-9701.1986.tb00454.x.
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Williamson, M. « ACCOUNTING STANDARDS REFORM—WILL THERE BE HAVOC ? » APPEA Journal 45, no 1 (2005) : 633. http://dx.doi.org/10.1071/aj04047.
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Australia’s corporate regulatory authorities have been extensively lobbied during the last 10 years to move to adopt an international set of accounting standards that the major nations of the world have evolved. Following the establishment of the International Accounting Standards Board (IASB) in the UK, that body has moved to promulgate a broad range of accounting standards. Australia has been a member of the IASB from its early days.The IASB has moved to promulgate some accounting standards. The Australian Accounting Standards Board (AASB) has moved to adopt these same standards. In effect, the intent of those standards has been converted to Australian terms. The bulk of these new accounting standards (AASBs) will be effective for the first time to accounts of reporting entities for the years after 1 January 2005.The intention of the adoption of these standards has been to provide a consistent platform for the preparation of accounts in all of the major countries of the world. The expectation is to promote consistent reporting and more ready comparability between participants in various industries and between industries and from year to year.For a number of oil and gas listed companies, however, the short to medium-term is likely to produce the exact opposite in results and comparability terms. Accounting results for years prior to the adoption of the new AASBs will in certain circumstances bear results so dissimilar that their usage will be misleading.The conversion effort from the old standards to the new standards will involve considerable effort by all participants in the oil and gas industry; this should have started months ago.There will also be spin-off problems causing many legal documents, including borrowing agreements and performance bonus agreements that will need to be re-written. There will only be havoc in an administrative context if those oil and gas companies have not prepared themselves well and in a timely fashion. There may be financial havoc if the changes in accounting policies via the International Financial Reporting System (IFRS) make it difficult to raise new capital or cause problems under existing borrowing covenants.
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Hong, Sung Jae. « 국방관리회계제도에 관한 연구 ». Korean Journal of Policy Studies 1 (31 décembre 1986) : 153–62. http://dx.doi.org/10.52372/kjps01011.
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The essence of Defense Resources Management is to maximize the combat capabilities through rational allocation and economization of the limited resources. Since the termination of U.S. military assistance early in the 1970's, we have put a lot of efforts to actualize our Self-Defense Will by setting up our own management system which is proper to our situation, but we have experienced numerous trial and errors and waste of resources because of the partial and superficial immitation of the advanced countries' systems. In order to solve the basic problems of our Defense Management, we have initiated an improvement project of Defense Management System, "Budget Reform Project," and adopted the PPBEES(Planning-Programming-Budgeting-Execution-EvaluatioSny system) which is based on "Defense Management Accounting System(DMAS)". We believe that the DMAS is one of the best management systems we have ever had in the world, since managerial accounting practices based on advanced theory and double entry book-keeping principle are reasonably mechanized enabling the internal check and balance. DMAS, integrated accounting system for the total management, can make it possible to decide the standard cost factor and to measure unit operation performance by analyzing the actual resource consumption data, and further to provide decision makers with cost information rationale in the process of programming and budget formulation. Moreover, with the application of computerized DMAS from local unit to the Ministry of National Defense Headquarters, we can facilitate office automation and unified repoting system, and also we can contribute to the modernization of military information system for approaching into the highly developed information society.
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Sakhchinskaya, Natalia S., et Irina A. Svetkina. « Comprehensive accounting policy as an element of the economic security system of an industrial enterprise ». Vestnik of Samara State University of Economics 9, no 203 (septembre 2021) : 62–69. http://dx.doi.org/10.46554/1993-0453-2021-9-203-62-69.
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The article deals with the problematic issues of the formation and execution of the integrated accounting policy of an industrial enterprise within the framework of the functioning of an effective system of economic security of the enterprise. The main stages of the formation (updating) of the complex accounting policy of an industrial enterprise, including accounting and tax sections, are analyzed. Attention is paid to the accounting risks arising in connection with the constant reform of accounting and the adjustment of the provisions of the Tax Code of the Russian Federation.
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Maroney, James J., Cynthia M. Jackson, Timothy J. Rupert et Yue (May) Zhang. « The Effect of Accounting Information on Taxpayers' Acceptance of Tax Reform ». Journal of the American Taxation Association 34, no 1 (1 janvier 2012) : 113–35. http://dx.doi.org/10.2308/atax-10168.
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ABSTRACT The United States faces exceptionally large budget deficits over the foreseeable future that threaten the nation's financial stability (Bernanke 2010). A large portion of these deficits is due to the Social Security and Medicare programs. Thus, given the likely need to reform these programs, we use a model of rational choice proposed by Margolis (1981, 1984) and conduct an experiment to determine if the accounting information provided about the Social Security system affects taxpayers' acceptance of reform. We find that participants who receive accrual basis financial information are more concerned about the sustainability of the system and, most important, are willing to accept a greater share of the burden of reforming the Social Security system than participants receiving cash basis financial information and participants in the control condition. However, through supplemental analyses we also find that if the survival of the Social Security system is placed into question, the willingness to sacrifice begins to decline. Data Availability: Data are available from the authors on request.
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Deissinger, Thomas, et Silke Hellwig. « Apprenticeships in Germany : modernising the Dual System ». Education + Training 47, no 4/5 (1 mai 2005) : 312–24. http://dx.doi.org/10.1108/00400910510601896.
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PurposeThis paper proposes to investigate the modernisation of the German Dual System for apprenticeships.Design/methodology/approachThe paper looks at the history of the development of the Dual System and looks at the challenges it faces today.FindingsThe paper finds that Germany, with its long‐standing tradition of dual apprenticeships and the reputation of maintaining its practices rather than changing them, has joined the vocational education and training reform agenda. It also finds that reforms seem inevitable in the face of a partial failure of the traditional mechanisms operating within the existing apprenticeship system.Originality/valueThis paper is useful in highlighting the challenges faced by a traditional apprenticeship system.
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Erdos, Gabriella. « Tax In History : The 30 Year Anniversary of the Disintegration of the Eastern Bloc : Tax Reform Process in Hungary ». Intertax 49, Issue 5 (1 mai 2021) : 466–69. http://dx.doi.org/10.54648/taxi2021044.
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The article outlines the development of the Hungarian tax system from the early days of the market economy to the current times. Hungary was the first among the Central and Eastern European countries to introduce profits taxation, privatized industries, and attracted foreign capital. Presently, it has the lowest corporate tax rate within the EU, and it experiments with turnover-based sectoral taxes. Although the major principles have not changed since the mid-1990s, the country experienced six major tax reforms and over 200 amendments to income tax laws. Tax reform, Hungary, tax rates, EU accession, tax system, corporate income tax, personal income tax.
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Huang, Wei. « Ownership, tax and intercorporate loans in China ». International Journal of Accounting & ; Information Management 27, no 1 (4 mars 2019) : 111–29. http://dx.doi.org/10.1108/ijaim-09-2017-0114.
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Purpose This paper aims to investigate the interconnections between corporate ownership, tax system and controlling shareholder tunneling through intercorporate loans in an emerging market setting. Design/methodology/approach China’s Enterprises Income Tax reform in 2008 abolished its previous multiple-tiers tax system under which foreign direct investment (FDI) firms enjoyed preferential tax rates than domestic firms by introducing a new unified-rate tax system. Using difference-in-differences tests, the author analyzes changes of controlling shareholders tunneling through intercorporate loans among Chinese listed companies around this reform. Findings The author documents significant reductions of intercorporate loans after the reform. More importantly, the author reveals that foreign-invested firms experienced larger reductions of intercorporate loans than domestic firms. The author also shows that state association matters for domestic firms’ response to the reform. In addition, the author documents positive stock market reaction to the tax reform announcement for firms that exhibited higher level of tunneling prior to the reform, indicating market expectation of reduced principal-principal conflict post-reform. Research limitations/implications The findings suggest effective corporate governance system is warranted to constrain intercorporate fund transfers in emerging markets where tax incentives are used for attracting inward foreign direct investments. Institutional reforms in emerging markets aimed at removing market frictions can alleviate the problem of controlling shareholder expropriations of minority interests or tunneling. Originality/value This is a pioneering study that reveals the role of tax as a public governance mechanism in weak minority investor protection environment.
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Deissinger, Thomas, et Philipp Gonon. « Stakeholders in the German and Swiss vocational educational and training system ». Education + Training 58, no 6 (11 juillet 2016) : 568–77. http://dx.doi.org/10.1108/et-02-2016-0034.
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Purpose – The purpose of this paper is to compare stakeholders’ roles in Germany and Switzerland when it comes to promoting innovation in the dual apprenticeship model. In both countries, the relevant stakeholders who represent the various occupations and, in a more narrow sense, the social partners, actively shape vocational education and training (VET) reforms. They represent the area of public educational policy, besides governments, political parties and the public, who, in both countries, appreciate the decisive role of apprenticeships for youth education, employment and social stability. Thus, the broad consensus of the relevant stakeholders is crucial in order to keep apprenticeship systems alive. Both countries face challenges related to academisation, which means, that the Gymnasium (high school) and higher education now are even more the first option for parents than in former times. On several levels German and Swiss policy makers try to strengthen VET paying tribute to and trying to cope with these developments. Design/methodology/approach – The paper is situated in the field of comparative VET research. Based on policy documents and findings from research the paper analyses the discourse and perspectives related to VET reforms. The authors deliberately focus on two countries, Germany and Switzerland, which share a great deal of common features in relation to VET, nevertheless developed different measures in order to cope with the pressure of increasing the ratio of students in higher education. The comparative paper looks at the topical reform discourse and taken measures and the specific culture of apprenticeships in the two countries by focusing on those stakeholders, which, besides governments, are crucially involved in the system. The paper draws its insights from the VET policy debate and from both national policy documents and national and international expert publications in the field of VET. A strong focus is given to the emerging new environment of the VET system. Methodologically, the paper draws from an institutional view on VET, which is being discussed broadly in comparative research, since VET systems with a “dual system”, such as the two discussed here, may be categorized as “state-steered market models”, “occupation-based qualifications styles”, “collective skill formation systems” or specific realizations of “transition systems”. All these categories refer to the observation that in these societies it is not the state alone, who defines the structure of the respective VET system, but non-state stakeholders are capable of influencing VET policy and VET reform in a substantial and visible way. Findings – In both countries, Germany and Switzerland, the importance and value of VET is based on an overall consensus, shared by all relevant actors. The basis of this consensus is that the dual system so far successfully opened and should continue to open career paths in industry. Apprenticeships undoubtedly are cornerstones of economic welfare in these countries and can be associated with low youth unemployment rates. A supplementary aspect in the last years however is the political will that VET should also have some kind of link with higher education. Despite some interesting reform measures ambivalences cannot be ignored: against what could be called “academic fallacy” the importance of a highly qualified workforce, trained in non-academic fields, and the future of this kind of skill formation have become major topics and concerns in both societies. Originality/value – This paper is comparing two similar cases, Switzerland and Germany, in VET in order to profile reform alternatives. Furthermore the actors beyond state are highlighted as important element for reform in VET education.
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Modugno, Guido, Ferdinando Di Carlo, Manuela Lucchese et Tommaso Agasisti. « Grafting New Values into Public Institutions by Reforming the Accounting System : Lessons Learned from the Italian Higher Education System ». International Journal of Business and Management 15, no 7 (3 juin 2020) : 20. http://dx.doi.org/10.5539/ijbm.v15n7p20.
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The paper wants to highlight some accounting practices in the early stage of the adoption of accrual accounting in Higher Education Institutions. The accounting reform was one of the core aspects of a process of enforced hybridization of HE institutions. Exogenous and endogenous (organizational) issues emerge, that undermine transparency and comparability of accounting information. Based on structured interviews in 14 Italian universities, the paper provides evidences of the main aspects that hinder the transparency and the comparability of accounting information with the risk to deprive the new accounting rules of their potential for change. Resistance to change could be observed, resulting in a partial or distorted adoption of the new accounting rules: some practices, in particular, aimed at safeguarding the interests of a particular group. The paper propitiates further research based on case studies aiming at understanding how public organizations tend to design internal accounting procedures that preserve the prerogatives of particular groups within the organization. The research overturns the rhetoric of the adoption of managerial practices for the enhancement of efficiency, effectiveness and economy by showing how organizations shape these practices in order to keep the status quo unchanged.
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Vela-Bargues, Jose Manuel, Rosa María Dasí-González et Amparo Gimeno-Ruíz. « The Recent Reform of Spanish Local Governmental Accounting : A Critical Perspective from Local Governmental Accountants As Internal Users Of Budgeting And Financial Accounting Information. » Lex localis - Journal of Local Self-Government 16, no 3 (30 juillet 2018) : 453–76. http://dx.doi.org/10.4335/16.3.453-476(2018).
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Local Government Accounting and Financial Reporting in Spain has been recently reformed by the new Accounting Instructions published in 2103 and in force since the 1st of January 2015. Once the financial reports corresponding to 2016 fiscal year have been published, the main purpose of this paper is to empirically evaluate, the perceptions and opinions that local governmental accountants have about the recent reform. Our analysis has found a clear gap between the aims of the reform and the opinion of local governmental accountants, who consider the system too complex and clearly biased towards financial accounting information.
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Merkl, Christian. « Perspektiven zum Bürgergeld ». Wirtschaftsdienst 102, no 2 (février 2022) : 86–89. http://dx.doi.org/10.1007/s10273-022-3106-7.
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AbstractThe Hartz IV labour market reform in 2005 triggered a substantial reduction in unemployment in Germany. At the same time, it reduced social welfare for the long-term unemployed and increased uncertainty for the employed. The proposed reform by the new government (“Bürgergeld”) will adjust the German welfare system moderately towards more social insurance. This article argues that the associated negative employment effects can be minimised by requiring appropriate participation from unemployed and by preventing new paths to early retirement. In addition, the article further discusses potential reforms to better reconcile employment incentives and social insurance.
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Borbély, Tamás, Mária Szikszainé Király et Sándor Kakas. « Accrual Accounting – an Untapped Opportunity to Measure the Performance of Budgetary Bodies ». Pénzügyi Szemle = Public Finance Quarterly 66, Special edition 2021/2 (2021) : 52–74. http://dx.doi.org/10.35551/pfq_2021_s_2_3.
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Hungary’s public accounting system underwent a significant reform in 2014. The reform meant not only a change in accounting, but also a new opportunity to support sustainable financial management and the measurement of organizational performance. In order to gather practical experience, a research was carried out by the State Audit Office of Hungary. In the areas selected during the research, based on the results of the survey, accrual-based accounting was only partially integrated into the accounting profit and return calculations of individual activities, and, especially in the case of smaller organizations, it did not exceed the mandatory, administrative role stipulated by law. Accrualbased accounting typically did not support the measurement of organizational performance. Further development can be carried out in terms of increasing the role of governing bodies in order to achieve target-setting, measurement and reporting along the same principles, as well as raising awareness. Moreover, in order to support organizational performance measurement, it may be necessary to develop a sectoral system of task and performance indicators, for which accrual-based accounting can become an important source of information.
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Slim, Gargouri. « Transfer Pricing in Africa ». Intertax 43, Issue 4 (1 avril 2015) : 344–54. http://dx.doi.org/10.54648/taxi2015030.
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While tax stakeholders are globally attentive to BEPS reforms, African countries don't seem to be actively involved in such process. Although civil society organizations are campaigning that any reform in the international taxation system shall be led by United Nations Committees rather than OECD in order to involve developing countries to decide their destiny, African countries are themselves responsible of being excluded from an active involvement. In fact, a look on the current transfer pricing regulation within each African jurisdiction shows that only few countries have implemented a detailed Transfer pricing regulation and guidelines.
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Sorensen, Daniel P., et Scott E. Miller. « Financial accounting scandals and the reform of corporate governance in the United States and in Italy ». Corporate Governance : The International Journal of Business in Society 17, no 1 (6 février 2017) : 77–88. http://dx.doi.org/10.1108/cg-05-2016-0125.
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Purpose In the 1990s and beginning of the next decade, a series of financial accounting scandals occurred in the United States (USA or US) and in several other countries of the world. The USA and Italy (among others) responded with legislation to reform financial reporting and corporate governance in these jurisdictions. This paper aims to compare the regulatory response of Italy to that of the USA. Design/methodology/approach This paper includes a review of relevant literature and evaluation of the actions of the regulatory authorities. Findings In the case of the financial reporting crises, the rapid response put the USA into the role of the “first mover” with the European Union (EU) reacting to US initiatives and eventually converging to a large degree with the provisions of the US legislation. Italy has adopted many of the same regulatory reforms as the USA and has added some reforms that are directed to the specific needs to Italy. Research limitations/implications In conjunction with legislative initiatives like Sarbanes-Oxley, private enforcement mechanisms, such as shareholder class action suits in the USA, play an important role in discouraging and punishing financial accounting fraud. Practical implications In the absence of significant reforms of the Italian private enforcement system, corporate governance abuses and the potential for accounting scandals may still be persistent. As a whole, cooperative efforts continue between the USA and the EU. Such efforts are needed more and more, as companies become increasingly globalized. Originality/value This paper provides comparison and evaluation of corporate governance reform efforts in the USA and Italy.
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Филобокова et L. Filobokova. « Accounting small business : national and international standards ». Auditor 1, no 1 (25 février 2015) : 94–100. http://dx.doi.org/10.12737/12802.
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From 1 January of the current year, the legal regulation of accounting is a system of Federal and industry standards, with a given vector of development and reform
of the national accounting system in the direction of the IFRS and the presence of an appropriate standard for small and medium businesses, strategically expand
the circle of participants in the relationship and provides small businesses access to the global market, which is considered by the author as one of the most important
conditions for increasing competitiveness and fostering a competitive environment in the national economy.
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Bao, Lingguang. « China : The Characteristics and Trend of the New Tax System Reform ». Intertax 32, Issue 10 (1 octobre 2004) : 519–23. http://dx.doi.org/10.54648/taxi2004077.
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Rodriguez, Enrique, et Sven Steinnao. « The development of the American and Swedish tax system - a comparison ». Intertax 14, Issue 3 (1 mars 1986) : 68–79. http://dx.doi.org/10.54648/taxi1986027.
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Today tax reform is a topic in many countries. The Reagan proposals made the industrial countries aware of the different options they have in their tax policy. This article is an important comparison of strategies which may be pursued by lax policy makers.
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BORELLA, MARGHERITA, et FLAVIA CODA MOSCAROLA. « Microsimulation of pension reforms : behavioural versus nonbehavioural approach ». Journal of Pension Economics and Finance 9, no 4 (23 novembre 2009) : 583–607. http://dx.doi.org/10.1017/s1474747209990163.
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AbstractWe analyse the impact of various pension regimes, as shaped by recent Italian reforms, on retirement age, adequacy issues, and redistribution. We add to the literature on microsimulation by accounting for individuals' reactions to financial incentives when deciding to retire. We find that shifting from a generous defined benefit (DB) system to an actuarially fair notional defined contribution (NDC) system induces individuals, particularly men, to postpone retirement. Voluntary postponement of retirement would grant employees a replacement rate comparable to that obtained in the pre-reform DB regime, while the self-employed experience a substantial reduction in their replacement rate.
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Kotova, X. Yu, et N. N. Shakirova. « Capital accounting and liabilities problems in the context of economic processes reforming and international financial reporting standards introducing ». Vestnik Universiteta, no 1 (2 mars 2022) : 130–37. http://dx.doi.org/10.26425/1816-4277-2022-1-130-137.
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Reform in the Russian Federation raises a number of problems, including the regulation of capital and liabilities accounting. The object of the study is the International Financial Reporting Standards impact on the domestic accounting system development, reflecting the economic processes globalisation and digitalisation, the emergence of new accounting objects and increasing requirements for the reporting quality. The essence of newly emerging accounting categories was analysed in the article, the definitions of “liabilities” in the International Financial Reporting Standards and domestic practice were compared. It was identified, that gaps in the capital and liability accounting caused by the lack of a unified conceptual apparatus, the presence of estimated values, the use of an accountant professional judgment that affects the information quality in reporting, the backlog of legislative regulation in terms of accounting for digital objects as authorized capital. The accounting and reporting issues in the reporting of operations of the business social orientation were considered. Possible ways of solving the liability accounting problems are presented, including the conceptual apparatus unification, the accounts chart modernisation, the development of recommendations regarding the application of the accountant professional judgment, the expansion of requirements for the information list on the economic entity activities presented in the accounting (financial) statements, and the International Financial Reporting Standards application.
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Sivalingam, Vglingam. « The new economic policy and financial reforms in Malaysia, 1997-2009 ». Corporate Ownership and Control 6, no 4 (2009) : 450–58. http://dx.doi.org/10.22495/cocv6i4c4p3.
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The focus of this paper is on the effect of the New Economic Policy on the reforms to the financial system in Malaysia that have taken place since the 1997 East Asian Financial Crisis. The paper discusses the reforms that were introduced to stabilize and strengthen the financial system and the institution of capital controls and a fixed exchange rate to stabilize the exchange rate in the context of the New Economic Policy. The paper discusses the reform measures that were taken to improve the balance sheet of banks and corporations and to protect depositors. The reforms were efficiently executed and the banking system and financial system are stable and banks have increased their lending over time. However, the financial system still remains susceptible to a terms of trade shock because the financial system persists as a relationship based system rather than a market based system although efforts have been made to strengthen the corporate governance of the financial institutions. However, corporate governance reforms are consistent with the objectives of the New Economic Policy and there is resistance to introducing reforms that converge with Anglo-Saxon norms of corporate governance.