New Public Management and Accrual Accounting Basis for Transparency and Accountability in the Nigerian Public Sector

Ofoegbu,; Grace, N Ofoegbu

doi:10.9790/487x-1673104113

Cited by 11 publications

(6 citation statements)

References 3 publications

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“…The development and enhancing conscious of new public management reforms for over two decades is still continuing as government is looking for reformation and restructuring to enable better delivery of public services (Tarofder et al, 2017;Thomas & Nadiyasu, 2017). The debate for good governance began in the late 1980s due to the introduction of New Public Management (NPM) in the UK and other developed countries in the world where NPM was first adopted and then resulted in a new adoption approach to public sector management reform (Grace, 2015). International Federation of Accountants stated that to build trust in the government, it is crucial that governments give accurate and complete information about expenditures and transactions, to show accountability and management, and to strengthen their own credibility (IFAC, 2012).…”

Section: Introductionmentioning

confidence: 99%

Factors influencing the information quality of local government financial statement and financial accountability

Dewi¹,

Azam²,

Yusoff.³

2019

10.5267/j.msl

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The purpose of this paper is to study the effect of internal control system and human resource competence on information quality of local government financial statement and financial accountability. The method of collecting data is questionnaire which is distributed among 161 out of 303 population of employees of the Agency (Dinas) in the Government of South Sumatra Province, Indonesia. The collected data is processed by using SPSS 20.00 with t-test and Path Analysis. The result shows that internal control system and human resource competence positively influenced on the information quality of local government financial statement. Internal control system and human resource competence also influence positively on financial accountability both directly and indirectly mediated by the information quality of local government financial statement. Moreover, the information quality of local government financial statement directly and positively influence the financial accountability. The results of this study can be beneficial for the government as input and material considerations in determining policies specifically related to improve the quality of information on government financial statements and financial accountability.

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Section: Introductionmentioning

confidence: 99%

Factors influencing the information quality of local government financial statement and financial accountability

Dewi¹,

Azam²,

Yusoff.³

2019

10.5267/j.msl

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“…Selama dua dekade pengembangan dan peningkatan akan kesadaran reformasi manajemen publik masih berlanjut karena pemerintah sedang mencari reformasi dan restrukturisasi untuk pelaksanaan pelayanan publik yang lebih baik (Tarofder, Azam, & Jalal, 2017). Perdebatan tentang tata kelola pemerintahan yang baik di mulai akhir 1980-an karena New Public Manajement (NPM) di Inggris dan negara-negara maju lainnya di dunia mengadopsi NPM dan kemudian mengadopsi NPM untuk reformasi manajemen sektor publik (Grace N, 2014). Kualitas laporan keuangan merupakan salah satu indikator untuk mengurangi terjadinya korupsi, sehingga penyajian informasi yang dibutuhkan dapat disajikan melalui kualitas laporan keuangan melalui sistem pelaporan keuangan yang efektif dan efesien yang memungkinkan asset pemerintah dan kewajiban dicatat, dilaporkan dan diungkapkan dengan benar (IFAC, 2012).…”

Section: A Penduhuluanunclassified

Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah Kabupaten Aceh Barat

Lastri

Yunina

Masriani

2021

J-ISCAN

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This study aims to analyse factors that influence financial report quality. Data collection was done using a questionnaire in Regional Financial Management Agency Aceh Barat District. The population was employee at the finance department. The data were analysed using multiple logistic regression. The result shows that employment of financial accounting standards (FAS) and government employee competencies are partially and simultaneously influence the quality of the financial report.

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“…In order to generate useful financial information, financial statements must be prepared by qualified staff in the field of financial management and accounting systems. Furthermore, Montesinos and Brusca (2008) argue that the preparation of CFS is a difficult task to accomplish and it takes a long time to prepare the required human resources. Grossi and Pepe (2009) also argue that the lack of qualified staff or staff in CFS is the most common problem and an obstacle to the implementation of consolidated financial statements in many countries.…”

Section: The Accountants' Capacity and The Implementation Of Cfs In T...mentioning

confidence: 99%

Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam

Tran¹,

Tran²,

Hoang³

2020

Acta Univ. Agric. Silvic. Mendelianae Brun.

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The purpose of this study is to identify factors that affect the implementation of the consolidated financial statements (CFS) of the public sector in Vietnam. The study also presented some of the benefits and challenges of implementing CFS in the view of some experts in Vietnam. The majority view of experts thought that the implementation of CFS in the public sector has many benefits, including a financial clarification of the public sector. Nevertheless, Vietnam will face difficulties when implementing CFS such as human resources, infrastructure, and financial resources. The results of the quantitative analysis showed that accrual accounting basis, accounting staff capacity, regulatory environment, and information technology significantly influenced the implementation of CFS of the public sector in Vietnam. The study contributes significantly to theory and practice as Vietnamese policy makers recently issued Decree No. 25/2017/ND-CP on CFS for the public sector. This Decree takes effect from January 1, 2018.

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New Public Management and Accrual Accounting Basis for Transparency and Accountability in the Nigerian Public Sector

Cited by 11 publications

References 3 publications

Factors influencing the information quality of local government financial statement and financial accountability

Factors influencing the information quality of local government financial statement and financial accountability

Faktor-Faktor Yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah Kabupaten Aceh Barat

Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam

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