Joey kevan (3 risultati)
- Brossura
Da: Revaluation Books, Exeter, Regno UnitoRevaluation Books
Contatta il venditoreVenditore con 5 stelleCondizione: Nuovo
EUR 60,56
EUR 11,67 spedizioneSpedito da Regno Unito a U.S.A.Quantità: 1 disponibili
Paperback. Condizione: Brand New. 260 pages. 9.00x6.00x0.59 inches. In Stock.
- Brossura
Da: Buchpark, Trebbin, GermaniaBuchpark
Contatta il venditoreVenditore con 5 stelleCondizione: Usato
EUR 23,98
EUR 105,00 spedizioneSpedito da Germania a U.S.A.Quantità: 1 disponibili
Condizione: Hervorragend. Zustand: Hervorragend | Seiten: 202 | Sprache: Englisch | Produktart: Bücher | This research is inspired by the complexities of the adoption of accrual accounting, whichhave been widely explored in public sector accounting literature. This research intends toexplore the adoption of accrual accounting in… the Indonesian public sector.Using case-based research the research is underpinned by theory to interpret the process ofaccrual accounting adoption in Indonesia and adopts qualitative research methods,including in-depth interviews with senior regulators of public sector reform in Indonesiaand extensive reviews of documents and archives, to construct a historical analysis ofpublic sector accounting in Indonesia.Paper one identifies events that stimulated the adoption of accrual accounting inIndonesia. In-depth interviews were conducted with senior accountants involved in settingthe regulations of these public sector reforms in order to gain insight into the motivationsfor adoption and the decision-making process of implementation. These interviews revealtwo milestones in the process of public sector accounting reform in Indonesia. The firstwas the ratification of the Law of State Finance No. 17/2003, in which there was astipulation that governments (both central and local governments) should implementaccrual accounting in 2008. Interviewees stated that this implementation of accrualaccounting was motivated by a desire to avoid sanctions from the International MonetaryFund (IMF). The Government of Indonesia expected the IMF to provide bailout funds torestore the Indonesian economy, which had been devastated by the 1997 Asian FinancialCrisis.
- Brossura
Da: Buchpark, Trebbin, GermaniaBuchpark
Contatta il venditoreVenditore con 5 stelleCondizione: Usato
EUR 25,70
EUR 105,00 spedizioneSpedito da Germania a U.S.A.Quantità: 1 disponibili
Condizione: Hervorragend. Zustand: Hervorragend | Sprache: Englisch | Produktart: Bücher | Performance-Based Budgeting (PBB) has been, and continues to be, implemented within developed and developing countries as part of a wider public sector reform process. The purpose is to embed accurate performance measurement within public…sector organisations (see Franklin, 2006, Aristovnik and Seljak, 2009, Schick, 2007) and provide a more efficient and effective approach to resource allocation (Shah and Shen, 2007). PBB adoption and implementation has not been without criticism and there is ongoing debate as to the real use and effectiveness of PBB. The historical context within which PBB developed, and the justification for why countries decide to implement PBB, has been the subject of scant research, which has led to a lack of understanding as to its purpose and effects. This thesis undertook an historical examination of PBB as part of fiscal reform within the public sector. It specifically used a case study regarding the adoption and implementation of PBB within the Indonesian government as its central field of analysis. The study used qualitative research methodology, beginning with a historical review of the evolution of PBB as the new public budgeting system, using the Lüder FMR model (2002) as a conceptual framework. It then utilized new institutional sociology (NIS) theory as a theoretical framework to examine the extent to which isomorphism was evident during PBB implementation within the Indonesian central government. Finally, the Lüder FMR model (2013) was employed as a conceptual framework to investigate the motives that underpinned the development of PBB within Indonesian local government, and the factors influencing its implementation. This study offers three conclusions about the historical context of PBB evolution and the decision by countries to adopt. First, PBB was initially implemented in the United States in 1949 and expanded to developing countries through United States (US) and United Nations (UN) funded projects. Using the Lüder FMR model (2002), this study finds that the primary motive underpinning PBB implementation in the US was public sector demand for more informative and measured budgets. Similar motives were also found in the UK, Australia and Denmark. That the implementation of PBB within the US and UK budgeting systems were largely seen as positive, was the primary stimulus for PBB implementation across the globe. Furthermore, this study found the outcome of budgetary reform varied between countries, from that of a single format that involved traditional budgeting methods, to 'old PBB', to a dynamic approach involving multiple stages that culminated in PBB modification.
