Governmental Accounting in Germany: State and Need for Reform

Lüder, Klaus

doi:10.1111/j.1468-0408.1993.tb00375.x

Cited by 4 publications

(3 citation statements)

References 1 publication

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“…Bu açıdan, Uluslararası Kamu Muhasebesi alanında yapılan ampirik araştırmaların, aslında incelenen ülkelerin muhasebe uygulamalarında pek çok farklılığın (heterojenliğin) mevcut olduğunu gösterdiği söylenebilir. Bu alanda devlet muhasebesini uluslararası bir perspektifte araştıran; Lüder (1992Lüder ( , 1993Lüder ( ve 1994, Pina ve Torres (2002;2003), Budaus ve Buchholts (1996), Vela ve Fuertes (2000) ile (Brusca ve Condor, 2002) gibi yazarların karşılaştırmalı çalışmaları devlet muhasebe sistemlerinin gelişmine önemli katkıda bulunmuştur.…”

Section: Karşılaştırmalı Analizunclassified

Evaluation Of Government Accounting Systems: The Case Of Türkiye And Iraq

ŞAHİN,

ABDULAZEEZ

2023

Finans Ekonomi Ve Sosyal Araştırmalar Dergisi

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Bu çalışmanın amacı; Türkiye ve Irak devlet muhasebe sistemlerini karşılaştırmalı olarak analiz ederek, iki ülke muhasebe sistemlerinin benzer ve farklı yönlerini tespit etmektir. Bu amaç doğrultusunda, Türkiye ve Irak devlet muhasebe sistemleri ile ilgili her iki ülkenin; bütçe ilkeleri, bütçe sınıflandırmaları, bütçe sistemleri, bütçe kalemleri ve devlet muhasebe sistemleri ile ilgili kanunlar karşılaştırılarak bütçe hazırlık aşamaları irdelenmiştir. Çalışma sonucunda; Türkiye ve Irak devlet muhasebe sistemlerinin birçok açıdan benzer özellikler taşıdığı ancak iki devletin yönetim yapıları ile gelir ve gider kalemlerinin kendine özgü yanları nedeniyle devlet muhasebe sistemlerinin farklılık gösterdiği görülmüştür. Bu doğrultuda sosyal, siyasi ve ekonomik sorunlar nedeniyle yeni bir devlet yapılanması ile oluşturulan Irak devlet muhasebe sistemindeki bazı sorunların, Türkiye’de uygulamaya geçirilmiş bulunan analitik bütçe sistemi uygulamasının Türkiye tecrübesinden yararlanılarak ve Irak devletinin karakteristik özellikleri dikkate alınarak Irak devlet muhasebe sistemine uyarlanmasının yerinde bir uygulama olacağı sonucuna varılmıştır.

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Section: Karşılaştırmalı Analizunclassified

Evaluation Of Government Accounting Systems: The Case Of Türkiye And Iraq

ŞAHİN,

ABDULAZEEZ

2023

Finans Ekonomi Ve Sosyal Araştırmalar Dergisi

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“…The adoption of the accrual basis stands out as the most important common feature in GA reform processes under the New Public Management (NPM) context (Benito, Brusca, & Montesinos, 2007;Brusca & Condor, 2002;Lüder & Jones, 2003;Vela Bargues, 1996). Groot and Budding (2008) also highlight that one of the most relevant characteristic of the NPM was replacing traditional cash-based by accrual-based accounting, for purposes of financial reporting, in order to achieve better transparency and accountability.…”

Section: Governmental Accountingmentioning

confidence: 99%

“…One important discussion that emerges from the recent GA reforms is the need to introduce the accrual basis in the budgetary accounting systems, since many international studies have shown that most countries that have adopted accrual-based GA have not introduced it in the budgetary systems, namely in the budget preparation as well as in the budget execution reporting (Barton, 2007;Lüder & Jones, 2003;Martí, 2006;Montesinos & Brusca, 2009;Sterck, 2007).…”

Section: Governmental Accountingmentioning

confidence: 99%

Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union

Jorge

Jesus

Laureano

2016

International Journal of Public Administration

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International Public Sector Accounting Standards (IPSASs) are a good reference for a harmonized microaccounting system allowing more transparency and quality in public sector accounting across EU member-States. However, questions remain concerning IPSASs contribution to the convergence between Governmental Accounting (GA) and the National Accounts (NA). This article assess how the proximity to an IPSAS-based accounting system in GA has impact on the diversity and materiality of GA-NA budgetary deficit/surplus adjustments, hence analyzing whether IPSASs might contribute to GA-NA reconciliation. Main findings show that IPSASs do not make considerable difference in terms of GA-NA adjustments, so IPSASs-based EPSASs will hardly contribute to approaching GA-NA.

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Public sector to public services: 20 years of “contextual” accounting research

Broadbent

Guthrie

2008

Accounting, Auditing &Amp; Accountability Journal

408

397

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PurposeThe purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of “modernisation”, which, in part, means that these public services now are significantly managed, delivered and governed by private and third sector organisations.Design/methodology/approachThe paper employs a literature‐based analysis and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a descriptive meta‐analysis of the characteristics of the research will be discussed. Finally, a conceptual analysis of the selected literature will be used to evaluate the field and address a possible future research agenda.FindingsThe descriptive analysis highlights that among the research papers reviewed several interesting patterns emerged concerning public service research. Also, the dominance of Australasia and UK research was noted. The extent of research in different levels of government/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are considered, management accounting remained the most researched area of interest.Research limitations/implicationsThe paper only considered research within eight selected journals and over the period 1992 to 2006. Therefore, for instance, US mainstream public sector accounting research has not been reviewed.Originality/valueThe main implications of the paper are that “contextual” public service accounting research has a strong tradition and, through the process of reflection and critique of the body of work, several important insights are provided in order to highlight areas for further research and policy development.

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Governmental Accounting in Germany: State and Need for Reform

Cited by 4 publications

References 1 publication

Evaluation Of Government Accounting Systems: The Case Of Türkiye And Iraq

Evaluation Of Government Accounting Systems: The Case Of Türkiye And Iraq

Governmental Accounting Maturity Toward IPSASs and the Approximation to National Accounts in the European Union

Public sector to public services: 20 years of “contextual” accounting research

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