New development: The conceptual underpinnings of international public sector accounting

Ellwood, Sheila; Newberry, Susan

doi:10.1080/09540962.2016.1140974

Cited by 21 publications

(13 citation statements)

References 21 publications

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“…The development of accounting standards for the public sector relies on a long tradition ( Jones, 1992). These standards often originate from private sector accounting standards (see, for instance, Ellwood and Newberry, 2016). Young (2006) shows that private standard-setting bodies were not interested in the actual needs for AI of various groups of users.…”

Section: The User Perspective In Public Sector Accountingmentioning

confidence: 99%

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Making sense of the users of public sector accounting information and their needs

Helden

Reichard

2019

JPBAFM

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Purpose The purpose of this paper is to dismantle the complex issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and needs of these user groups and various influential factors on the usability and the actual use of AI. Design/methodology/approach This paper includes a literature review and conceptual reflections. Findings The review of recently published articles on the issue of “use of accounting information” presents an actual picture of the academic debate on purposes of use, user types, needs of various user groups and factors influencing the usability and the actual use of AI. The subsequent conceptual reflections deal with so far less regarded user groups, with options to strengthen the user perspective in budgeting and financial reporting, with approaches for engaging users in the content of accounting documents, with interrelations between user needs, usability and use intensity, including various antecedents of the different variables of the information-use issue. Research limitations/implications This paper presents promising routes for future research. Practical implications The paper emphasizes the importance of paying more attention to the specific information needs and the motivations of various stakeholder groups generally interested in using financial information. Originality/value The paper presents results of reviewing recent literature on the issue of “use of accounting information” and provides some insight into specific aspects of this issue.

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Section: The User Perspective In Public Sector Accountingmentioning

confidence: 99%

“…If, for example, user groups (i.e., service users and resource providers), as well as objectives (i.e. decision making and accountability), are seen as public sector-specific, this also has consequences for the accounting standards (see further Ellwood and Newberry, 2016).…”

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confidence: 99%

Making sense of the users of public sector accounting information and their needs

Helden

Reichard

2019

JPBAFM

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“…Such underpinnings might create barriers to public system development (Ellwood and Newberry, 2016), thus confirming that the road towards harmonization is long and winding, as recent research has demonstrated (Brusca et al, 2015;Christiaens et al, 2015). Moreover, since the budget, as the main tool for decision-making is often cash-based and unless accounting information, even if it is accrual-based, gains equal importance in the policy-making process, accrual prioritization is not self-evident (Manes-Rossi et al, 2016a).…”

Section: Complete the Cluster Analysis' Results We Applied The Multimentioning

confidence: 71%

Public management reform under the dome of accruals

Ştefănescu¹

2020

RC-SAR

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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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“…For‐profit private sector organisations, on the other hand, are driven by a profit motive and operate in an environment of arm’s‐length voluntary exchange transactions both for financing and in conducting their daily business operations. These differences lead to different objectives of financial reporting across the sectors with decision‐usefulness being the primary objective of the for‐profit sector (IASB, 2010; Ellwood and Newberry, 2016; Pelger, 2016) compared with accountability being the key objective of financial reporting for NFP organisations (Hyndman, 1990; Charity Commission, 2004; Hyndman and McMahon, 2010, 2011; Connolly and Hyndman, 2013a, b; Ryan et al , 2014; Dhanani and Connolly, 2015). Consequently, it is argued that an NFP organisation should produce annual reports that provide information that would allow external users to assess their overall performance (Charity Commission, 2004).…”

Section: Background and Literaturementioning

confidence: 99%

Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information

Kober

Lee

2020

Accounting & Finance

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In this paper, we examine the conceptual framework, accounting standards and accounting information relevant to the not‐for‐profit (NFP) sector. Based on the responses of 242 Australian NFP managers, we find support for the inclusion of accountability in the conceptual framework, and for a common set of accounting standards across NFP and for‐profit sectors with additional standards or paragraphs to recognise NFP specific issues. Respondents also rated information within general‐purpose financial reports to be useful for decision making within their organisations. We offer suggestions as to what our findings mean for the development of accounting standards for the NFP sector.

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New development: The conceptual underpinnings of international public sector accounting

Cited by 21 publications

References 21 publications

Making sense of the users of public sector accounting information and their needs

Making sense of the users of public sector accounting information and their needs

Public management reform under the dome of accruals

Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information

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