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Introduction Of Accrual Accounting In Nigerias Public Sector
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Book Synopsis Introduction of Accrual Accounting in Nigeria's Public Sector by : Sunday Okaro
Download or read book Introduction of Accrual Accounting in Nigeria's Public Sector written by Sunday Okaro and published by LAP Lambert Academic Publishing. This book was released on 2013 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: The issue of providing relevant information for decision making in the public sector of emerging economies has taken the front burner. Nigeria has announced its plan to move from the cash basis to the accrual basis in the next few years.Discordant notes have been sounded on whether Nigeria needs to transmute to the accrual based model given the relative simplicity of the cash basis accounting currently in use in Nigeria's public sector and given the enormous cost involved in moving to the accrual system.Opinion of Auditors, Accountants and Accounting Academics were sought as key stakeholders on the issue using a survey research design. There were overwhelming support for adoption of accrual accounting model in the public sector of Nigeria. The major reason for the support is that it will make for better decision making because of better qualitative data.
Book Synopsis Introduction of Accrual Accounting and Budgeting to the Public Sector of Nigeria by : Margaret Folashade Adeyemo
Download or read book Introduction of Accrual Accounting and Budgeting to the Public Sector of Nigeria written by Margaret Folashade Adeyemo and published by . This book was released on 1997 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Public Sector Accounting and Administrative Practices in Nigeria by : Goodey Iwebuke Daniel Fca
Download or read book Public Sector Accounting and Administrative Practices in Nigeria written by Goodey Iwebuke Daniel Fca and published by . This book was released on 2019-11-10 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Sector Accounting and Administrative Practices in Nigeria is a series (Volumes 1 and 2) written to fill the observed inadequate up-to-date textbooks on Public Sector Accounting and to enrich the literature on public sector accounting and administrative procedures in Nigeria.The book encapsulate the purpose, operational procedures, financial regulation regulations and administrative polices, ethical and best practices for Nigeria's Public Service. It provides historical information into the establishment, growth and development of the Public Service over the years. It also gives insight into current practices as well as proffered strategies for enhancing its value proposition to the nation and its people.
Book Synopsis Implementing Accrual Accounting in the Public Sector by : Ms.Suzanne Flynn
Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Book Synopsis Accrual Accounting Manual for All Public Sector Entities in Nigeria (federal States and Local Governments) by :
Download or read book Accrual Accounting Manual for All Public Sector Entities in Nigeria (federal States and Local Governments) written by and published by . This book was released on 2015 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency - Evidence from Nigeria and Ghana by : Shakirat Babatunde
Download or read book Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency - Evidence from Nigeria and Ghana written by Shakirat Babatunde and published by . This book was released on 2017 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: Objective - This study is based on the social welfare viewpoint of accounting. It examines the benefits of accrual accounting as a replacement for cash accounting as a measure to enhance public service transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana.Methodology/Technique - This study is based on a sample of 375 respondents from the accounting, auditing and budgeting cadres and legislatives of the public sector in Nigeria. In the Ghana perspective, 25 high-ranking public servants in the accounting, auditing and budgeting cadres were interviewed for the study. Three hundred and twenty-six valid responses representing 87% of the samples in Nigeria and the Ghana context were retrieved for analysed via descriptive statistics.Findings - Findings indicate that there is a significant association between accrual accounting and transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana.Novelty - This study has the potential for improving financial reporting in the public sector. It is useful to researchers and academics because its focus on societal accounting is of current interest to accounting professionals and researchers.Type of Paper - Empirical.
Book Synopsis Rethinking Public Accounting by : S.K. Das
Download or read book Rethinking Public Accounting written by S.K. Das and published by Oxford University Press. This book was released on 2008-06-25 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume argues for reforms in India's public spending and accounting systems. According to the author, it will help set performance standards and provide reliable information to monitor government expenditure. Critically analysing the cash accounting system, he shows that it is inadequate to respond to the requirements of public accounting. Comparative in nature, the book explores the lessons learnt from cutting-edge accounting practices in the UK, New Zealand, Australia, and Sweden, and draws out and prescribes methods for India.
Book Synopsis Financial Management and Accounting in the Public Sector by : Gary Bandy
Download or read book Financial Management and Accounting in the Public Sector written by Gary Bandy and published by Taylor & Francis. This book was released on 2023-03-14 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: The importance of public financial management for the health and wellbeing of citizens became dramatically apparent as governments sought to respond to the coronavirus pandemic in 2020. Now, governments and other public sector organizations face the challenge of recovering from the pandemic whilst also seeking to achieve Sustainable Development Goals, with squeezed budgets and ever-increasing demands for public services. Public sector managers are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of public financial management to help those managers to deliver programmes, projects and services that are value for money. As the author puts it, managing public money is an art, not a science. This third edition has been revised and updated throughout, offering: a structure that is more clearly linked to the stages of the public financial management cycle greater coverage of transparency and accountability issues a broader view of public procurement to include goods, works and services and effective contract management; and an increased focus on public spending in the context of a post-COVID environment. With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, discussion questions and exercises, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Book Synopsis Introduction of Accrual Accounting System Into the Public Sector by : Jamal Ibrahim Bidour
Download or read book Introduction of Accrual Accounting System Into the Public Sector written by Jamal Ibrahim Bidour and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for What? written by and published by . This book was released on 1993 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Anatomy of Public Sector Accounting in Nigeria by : Daniel Asechemie
Download or read book Anatomy of Public Sector Accounting in Nigeria written by Daniel Asechemie and published by . This book was released on 1995 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting for What? written by and published by . This book was released on 1993 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Public Sector Accounting and Finance by : Institute of Chartered Accountants of Nigeria
Download or read book Public Sector Accounting and Finance written by Institute of Chartered Accountants of Nigeria and published by . This book was released on with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis IPSAS Explained by : Thomas Müller-Marqués Berger
Download or read book IPSAS Explained written by Thomas Müller-Marqués Berger and published by John Wiley & Sons. This book was released on 2018-01-22 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.
Book Synopsis The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ by : Kelum Jayasinghe
Download or read book The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ written by Kelum Jayasinghe and published by Emerald Group Publishing. This book was released on 2015-10-16 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.
Book Synopsis Public Sector Transparency and Accountability Making it Happen by : OECD
Download or read book Public Sector Transparency and Accountability Making it Happen written by OECD and published by OECD Publishing. This book was released on 2002-09-12 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents the papers discussed at the Latin American Forum on Ensuring Transparency and Accountability in the Public Sector that took place on 5-6 December 2001. The Forum approved policy recommendations that reflect the shared experience of Member countries of the OECD and the OAS.
Book Synopsis Transparency in Government Operations by : Mr.J. D. Craig
Download or read book Transparency in Government Operations written by Mr.J. D. Craig and published by International Monetary Fund. This book was released on 1998-02-03 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.
