| Pubbl/distr/stampa |
Cham, Switzerland : , : Palgrave Macmillan, , [2022]
|
| Descrizione fisica |
1 online resource (298 pages) : illustrations
|
| Disciplina |
657.835
|
| Collana |
Public sector financial management
|
| Soggetto topico |
Finance, Public - Accounting
Government business enterprises - Accounting
|
| ISBN |
3-031-04745-1
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| Formato |
Materiale a stampa  |
| Livello bibliografico |
Monografia |
| Lingua di pubblicazione |
eng
|
| Nota di contenuto |
Intro -- Foreword -- References -- Contents -- Notes on Contributors -- Acronyms -- List of Figures -- List of Tables -- Chapter 1: The Contribution of Public Sector Accounting and Public Financial Management During and After Times of Crisis -- 1.1 Introduction -- 1.2 The Scope of the Book -- 1.3 Methodological Approaches -- 1.4 Theoretical Frameworks -- 1.5 The Implications of the Book Chapters for Public Sector Accounting -- 1.5.1 Public Sector Accounting in Times of Crisis -- 1.5.2 Financial Accountability and Auditing in Times of Crisis -- 1.6 Conclusion -- References -- Part I: Public Sector Accounting in Times of Crisis -- Chapter 2: Budget Process and Budget Structure Under the COVID-19 Pandemic in Indonesia -- 2.1 Introduction -- 2.2 The Context: Indonesia and the Pandemic -- 2.3 Methodology -- 2.4 Budget Process -- 2.4.1 Preparation -- 2.4.2 Approval -- 2.4.3 Execution -- 2.4.4 Evaluation -- 2.5 Budget Structure: A Discussion -- 2.5.1 Aggregate Fiscal Discipline -- 2.5.2 Allocative Efficiency -- 2.6 Conclusion -- References -- Chapter 3: The Role of the Balance Sheet for Reporting Deficits and Debts by EU Member States: Lessons from the COVID-19 Pandemic -- 3.1 Introduction -- 3.2 Literature Review -- 3.3 Methodology -- 3.4 Findings -- 3.4.1 Revenues and Expenditures -- 3.4.2 Assets and Liabilities -- 3.4.3 Emphasizing the Balance Sheet Perspective -- 3.5 Discussion and Conclusion -- Appendix -- References -- Chapter 4: Accounting for Collective Services, Individual Services, and Emergency Relief: Reconsideration in Times of a Pandemic -- 4.1 Introduction -- 4.2 Impact of COVID-19 on Government Financial Statements -- 4.2.1 Overview of the Main Types of Public Programs, in Response to the COVID-19 Crisis -- 4.2.2 Financial Reporting Guidance from the Standard Setters -- 4.3 Previous Studies on Accounting for Emergency Relief.
4.4 ED 67: "Collective and Individual Services and Emergency Relief" -- 4.5 Research Methodology -- 4.5.1 Previous Studies on Comment Letters' Analysis in the IPSASB Standard-Setting Process -- 4.5.2 Research Method: Analysis of the Comment Letters Sent to ED 67 -- 4.6 Analysis of Comment Letters to the ED 67: Findings -- 4.6.1 Respondents' Profiles -- 4.6.2 Respondents' Support of ED 63 -- 4.6.3 Accounting Treatment for Emergency Relief: The Analysis of the Comment Letters -- 4.7 Conclusions -- References -- Chapter 5: Impact of Integrated Financial Management Information System Practices in Public Finance Management Performance During COVID-19 Pandemic: Turkey Case -- 5.1 Introduction -- 5.2 General Structure of IFMIS -- 5.2.1 IFMIS Concept and Its Implementation Process -- 5.2.2 Benefits and Challenges of IFMIS Implementation -- 5.3 Research Methodology -- 5.3.1 Research Aim -- 5.3.2 Research Design -- 5.3.3 Population and Sample -- 5.3.4 Data Collection Tool -- 5.3.5 Data Analysis -- 5.4 Findings -- 5.5 Results and Recommendations -- References -- Part II: Financial Accountability and Auditing in Times of Crisis -- Chapter 6: COVID-19 Business Support in the Netherlands -- Governance and Accountability in Times of Turbulence -- 6.1 Introduction -- 6.2 An Overview of COVID-19-Related Business Support Measures -- 6.3 Theoretical Lenses on Turbulence and Accountability -- 6.3.1 Turbulence -- 6.3.2 Accountabilities and Information Needs -- 6.4 Arrangement on Wage Supplementation Due to Loss of Income (NOW) -- 6.4.1 NOW1 -- 6.4.2 NOW2 -- 6.4.3 NOW3 -- 6.4.4 NOW4 -- 6.4.5 Abuse and Improper Use -- 6.4.6 Impacts -- 6.5 Arrangement on Fixed Cost Supplementation Due to Income Loss (TVL) -- 6.5.1 TVL Q3 2020 -- 6.5.2 TVL Q4 2020 -- 6.5.3 TVL Q1 2021 -- 6.5.4 TVL Q2 2021 and Q3 2021 -- 6.5.5 Abuse and Improper Use -- 6.5.6 Impacts -- 6.6 Accountability.
6.6.1 Regulatory Framework on Accountability of Government to Parliament -- 6.6.2 Analysis of Accountability of Government to Parliament -- 6.7 Conclusion and Discussion -- 6.7.1 Goals, Design and Redesign of the Business Support Arrangements -- 6.7.2 Strategies to Cope with Turbulence -- 6.7.3 Accountability -- 6.7.4 Miscellaneous Issues -- References -- Documentary Sources -- General Government Sources -- Governmental Sources About NOW and TVL -- Media Reports, Among Others -- Chapter 7: "Stretching the Public Purse": What Does It Mean in Terms of Government Accounting? -- 7.1 Introduction -- 7.2 Accountability -- 7.3 Research Methodology -- 7.4 Background Information About the COVID-19 Pandemic and the Policy Responses by the Four Governments -- 7.5 Analysis of the Financial Statements -- 7.5.1 Analysis of the Financial Performance -- 7.5.2 Analysis of the Financial Position -- 7.5.3 Analysis of the Financial Statements from an Accountability Perspective -- 7.6 Discussion of the Results -- 7.7 Conclusion -- Annex -- References -- Chapter 8: A Disclosure Theory Approach to Government Transparency: Implications for Accountability in Times of a Pandemic -- 8.1 Introduction -- 8.2 A Sketch of Disclosure Theory -- 8.3 Applications: Disclosing Information on SARS-CoV-2 Mortality -- 8.4 Discussion and Conclusions -- References -- Chapter 9: Value for Money Assessment of a Wage Supplement Scheme Aimed to Address Distress Induced by the Pandemic -- 9.1 Introduction -- 9.2 The Covid-19 Wage Supplement Scheme -- 9.3 Operational Auditing: A Literature Review -- 9.3.1 Objectives of Operational Audits -- 9.3.2 Economy -- 9.3.3 Efficiency -- 9.3.4 Effectiveness -- 9.4 Research Methodology -- 9.4.1 Interviews -- 9.4.2 Questionnaire -- 9.4.3 Research Limitations -- 9.5 Findings and Discussion.
9.5.1 Objectives, Application Process and Funding of the Wage Supplement Scheme -- 9.5.2 Resources and Economy -- 9.5.3 Efficiency -- 9.5.4 Effectiveness -- 9.6 Conclusion -- Appendix -- Part 1: Relating to Sect. 9.4 Research Methodology -- Part 2: Relating to Sect. 9.5 Findings and Discussion -- Further details underlying Figs. 9.3, 9.4 and 9.5 - concerning occupancy, labour and turnover -- Contrasting the Mean Rating Scores of the Various Efficiency Statements -- Analysing the Efficiency Statements by Hotel Stars -- Contrasting the Mean Rating Scores of the Various Effectiveness Statements -- Analysing the Effectiveness Statements by Hotel Stars -- References -- Chapter 10: The Role of Public Audit: Challenges and Opportunities for the European Court of Auditors to Contribute to a Sustainable Crisis Response -- 10.1 Introduction -- 10.2 Methodology and Introduction to ECA as an Institution -- 10.3 The Role of ECA to Ensure Accountability at EU-Level -- 10.4 The Contribution of ECA to a Sustainable Recovery -- 10.4.1 Expectations on ECA's Audit Work on the EU's Response -- 10.4.2 A Large But Still Limited ECA Mandate to Audit in Times of Crises -- 10.4.3 From ECA Financial and Performance Audit and Non-audit Work: What Challenges arise from the Pandemic? -- 10.4.4 The Innovative Set Up of the RRF: A Challenge for Audit? -- 10.4.5 Implications for Resources and Future ECA-SAI Cooperation -- 10.5 Discussion and Conclusions -- References -- Index.
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| Record Nr. | UNINA-9910592988403321 |
Info
Corporatisation in local government : context, evidence and perspectives from 19 countries / / edited by Marieke Van Genugten [and four others]
