Suchergebnisse

This paper discusses the application of government accounting to initiate good governance in local government. This paper initially describes good governance in regional financial management. Next are the regional government accounting standards and finally, the implementation and good governance of the regional government accounting system. Discussion on accrual-based government accounting. This study uses a qualitative approach with a descriptive method. This study indicates that the application of local government accounting is closely related to four governance arrangements, namely fairness, transparency, accountability, and responsibility. Good governance can be achieved by empowering systems and institutions based on laws and regulations. Good financial management and control based on the government accounting system is the main priority of action taken by the government. In the study, it can also be concluded that accrual-based accounting standards are one of the implementations of good governance in Indonesia's local government accounting system.

This paper extends the model of Spolaore (2004) about adjustments in di erent government systems for the context of scal adjustments and sovereign default. We introduce asymmetry between groups in income and preferences towards scal reforms. Default a ects di erently each group and becomes a possibility if reforms are not enacted after public nance solvency shocks, in uencing the political game according to its likelihood. With the extensions, new situations which were not possible with the previous framework arise. After the exposition of the model, the Argentine default in 2001 provides an example of the political con icts addressed by the model.

"This book enhances the understanding and collaboration in e-government and the role of information technologies in supporting the development of improved services for citizens"--Provided by publisher

Dig to the root of public fraud with deep exploration of theory, standards, and norms Preventing Fraud and Mismanagement in Government identifies common themes in public fraud and corruption, describes the forces that drive them, and provides an objective standard of good practices with no political bent. From Bridgegate to Iran-Contra, this book walks through the massive scandals that resulted from public mismanagement and fraud to illustrate how deeply-entrenched, entity-specific norms can differ from actual best practices. The discussion includes the theoretical underpinnings of public fraud, and how intense corporate culture and limited exposure to outside practice standards can lead to routine deviation from normal behavior and moral standards. You'll find a compendium of practices that illustrate actual norms, allowing you to compare your own agency's culture and operations to standard practice, and contrast the motivations for fraud in the public and private sectors. Public agencies and governmental entities are generally driven by a pubic benefit or goal, but are widely varied in the ability and desire to deliver value while retaining best practices. This book explicitly explores the common patterns of agency practices and cultural norms, and describes how they can easily cross over into illegal acts.-Understand why fraud exists in the public sector -Discover how your agency's mindset diverges from the norm -Review cases where agency practices diverged from best financial practices -Learn good practices in an objective, nonpolitical context The government/public sector provides some of the most basic services that are critical to a functioning society. Lacking a profit motive, these agencies nonetheless show a pattern of fraud and borderline behavior that could be mitigated with the adoption of standards and best practices. Preventing Fraud and Mismanagement in Government shares a canon of knowledge related to public operations and fraud, providing deep insight into the causes, solutions, and prevention.