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Author :
Publisher :
ISBN 13 : 9789670031903
Total Pages : 0 pages
Book Rating : 4.0/5 (319 download)
Download or read book Public Sector Financial Accounting and Reporting Practiced in Malaysia written by and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Soffian Syed Ismail (Syed.)
Publisher :
ISBN 13 : 9789673491025
Total Pages : 279 pages
Book Rating : 4.4/5 (91 download)
Download or read book Public Sector Accounting and Financial Management in Malaysia written by Soffian Syed Ismail (Syed.) and published by . This book was released on 2011 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Eugenio Caperchione
Publisher : Springer Science & Business Media
ISBN 13 : 1461545811
Total Pages : 275 pages
Book Rating : 4.4/5 (615 download)
Download or read book Comparative Issues in Local Government Accounting written by Eugenio Caperchione and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Author : Caroline Aggestam-Pontoppidan
Publisher : John Wiley & Sons
ISBN 13 : 1119010292
Total Pages : 466 pages
Book Rating : 4.1/5 (19 download)
Download or read book Interpretation and Application of IPSAS written by Caroline Aggestam-Pontoppidan and published by John Wiley & Sons. This book was released on 2016-02-16 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards. This book brings readers up to date on the standards, and describes their proper interpretation and real-world application. Examples and mini-case studies clarify the standards' roles throughout, giving readers a better understanding of complex processes, especially where the IPSAS deviate from IFRS. Readers also gain insight into smoothly navigating the transition for a public sector entity, which is moving to either IPSAS under accrual basis of accounting or to cash accounting IPSAS, plus an overview of IPSAS adoption status and methods around the world. Global public sector accounting is highly diversified, resulting in ongoing moves to harmonise standards worldwide. The IPSAS are international standards that largely follow the IFRS model, but differ in some key areas and include standards in places where IFRS has none. This book provides complete guidance to IPSAS, with clear explanation and expert insight. Understand the meaning and role of each standard Apply the standards to real-world scenarios Manage the process of transition to IPSAS These standards are meant to be followed by all public sector entities, including national and regional governments and local authorities. They've been adopted by the UN, NATO, the European Commission, and others, and either have been or soon will be adopted in Malaysia, Switzerland, Spain, and more.
Author : Sokbunthoeun So
Publisher : World Bank Publications
ISBN 13 : 1464813167
Total Pages : 163 pages
Book Rating : 4.4/5 (648 download)
Download or read book Alternative Paths to Public Financial Management and Public Sector Reform written by Sokbunthoeun So and published by World Bank Publications. This book was released on 2018-08-31 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reforming public-sector organizations--their structures, policies, processes and practices--is notoriously difficult, in rich and poor countries alike. Even in the most favorable of circumstances, the scale and complexity of the tasks to be undertaken are enormous, requiring levels of coordination and collaboration that may be without precedent for those involved. Entirely new skills may need to be acquired by tens of thousands of people. Compounding these logistical challenges is the pervasive reality that circumstances often are not favorable to large-scale reform. Whether a country is rich or poor, the choice is not whether, but how, to reform the public sector--how optimal design characteristics, robust political support, and enhanced organizational capability to implement and adapt will be forged over time. This edited volume helps address the “how†? question. It brings together reform experiences in public financial management and the public sector more broadly from eight country cases in East Asia: Cambodia, Indonesia, Lao People's Democratic Republic, Malaysia, Myanmar, Papua New Guinea, Thailand, and Vietnam. These countries are at different stages of reform; most of the reform efforts would qualify as successes, while some had mixed outcomes, and others could be considered failures. The focus of each chapter is less on formally demonstrating success (or not) of specific reform, but on documenting how reformers maneuvered within different country contexts to achieve specific outcomes. Despite the great difficulty in reforming the public sector, decision-makers can draw renewed energy and inspiration, learning from those countries, sectors, and subnational spaces where substantive (not merely cosmetic) change has been achieved, and they can identify what pitfalls to avoid.
Author : Syeliya Md Zaini
Publisher : UUM Press
ISBN 13 : 9672486677
Total Pages : 337 pages
Book Rating : 4.6/5 (724 download)
Download or read book Accounting Theory and Practice in the Malaysian Context (UUM Press) written by Syeliya Md Zaini and published by UUM Press. This book was released on 2021-03-01 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of this book is to facilitate the students to understand the underlying regulatory process of financial accounting reporting, companies’ manager behaviour when preparing their financial reports, corporate governance and theories applicable to accounting practice explaining the circumstances given in the current phenomenon. The content of this book provides a useful insight to it readers about the development of accounting system in Malaysia, the conceptual framework that underpinned accounting practice particularly the regulatory and professional bodies, the general theories underlying the current practice of accounting reporting, standards and practice, and contemporary issues in financial accounting reporting such as measurements, sustainability reporting and digitisation reporting.
Author :
Publisher :
ISBN 13 :
Total Pages : 105 pages
Book Rating : 4.:/5 (949 download)
Download or read book A Study on the History of Public Sector Financial Reporting in Malaysia written by and published by . This book was released on 2005 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ms.Suzanne Flynn
Publisher : International Monetary Fund
ISBN 13 : 1475521758
Total Pages : 59 pages
Book Rating : 4.4/5 (755 download)
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.
Author : Fatimah Abd Rauf
Publisher :
ISBN 13 : 9789832473534
Total Pages : 194 pages
Book Rating : 4.4/5 (735 download)
Download or read book Public Sector Accounting written by Fatimah Abd Rauf and published by . This book was released on 2002 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.:/5 (96 download)
Download or read book IPN Journal of Research and Practice in Public Sector Accounting and Management written by and published by . This book was released on 2012 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nur Barizah Abu Bakar
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (969 download)
Download or read book Public Sector Accounting Research in Malaysia written by Nur Barizah Abu Bakar and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ronald Ma
Publisher : World Scientific
ISBN 13 : 9814497622
Total Pages : 519 pages
Book Rating : 4.8/5 (144 download)
Download or read book Financial Reporting In The Pacific Asia Region written by Ronald Ma and published by World Scientific. This book was released on 1997-10-13 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the harmonisation of domestic standards with international accounting standards and on the development of the accounting profession. Part III deals with the problems of and prospects for accounting harmonisation in the region.
Author : Josette Caruana
Publisher : Emerald Group Publishing
ISBN 13 : 1801171637
Total Pages : 198 pages
Book Rating : 4.8/5 (11 download)
Download or read book Measurement in Public Sector Financial Reporting written by Josette Caruana and published by Emerald Group Publishing. This book was released on 2023-03-20 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.
Author : Noore Alam Siddiquee
Publisher : Routledge
ISBN 13 : 1135107327
Total Pages : 290 pages
Book Rating : 4.1/5 (351 download)
Download or read book Public Management and Governance in Malaysia written by Noore Alam Siddiquee and published by Routledge. This book was released on 2013-01-17 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: The past two and a half decades have seen major transformations in public sector management and governance across the globe. This book examines the ways public sector management and governance in Malaysia has changed and is changing under contemporary reform models. Chapters are written by well-established scholars and academics with intimate knowledge in their respective fields, and provide a thorough and insightful analysis of the reform trends and developments on a range of topics. These include performance management, compensation reforms, public budgeting, accounting and reporting, privatisation and public-private partnership, e-government, managing ethics and accountability, local government and inter-governmental relations. While the book surveys the topics that are central to public sector management and governance, it also focuses on the nature of reforms and changes that were introduced, as well as the forces that have shaped their design and implementation process, and the initial impacts and results. Overall, the book provides students and scholars of Politics and Southeast Asian Studies with a greater appreciation and deeper understanding of the recent developments and current trends of public sector management.
Author : Omar Othman
Publisher :
ISBN 13 : 9789814195393
Total Pages : 163 pages
Book Rating : 4.1/5 (953 download)
Download or read book Public Sector Accounting in Malaysia written by Omar Othman and published by . This book was released on 2007 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Zubir Azhar
Publisher :
ISBN 13 : 9789834728199
Total Pages : 276 pages
Book Rating : 4.7/5 (281 download)
Download or read book Public Sector Accounting written by Zubir Azhar and published by . This book was released on 2018 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nur Barizah binti Abu Bakar
Publisher :
ISBN 13 :
Total Pages : 800 pages
Book Rating : 4.:/5 (957 download)
Download or read book Disclosure of Accountability Information in Public Sector Annual Report written by Nur Barizah binti Abu Bakar and published by . This book was released on 2013 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: Various accountability issues concerning the Malaysian Federal Statutory Bodies (MFSB) have been revealed by various parties in their reports. Being a public sector body adopting a corporate-styled management and representing a substantial segment of the public sector, MFSB are expected to discharge its accountability and promote transparency. One aspect of accountability and transparency is the disclosure of accountability information (AI) in the annual report. In light of this, the study seeks to obtain insights on the extent of disclosure of AI in the annual reports of MFSB. Drawing from the public accountability paradigm and institutional theory, three objectives of the study are developed: (i) to determine the extent of disclosure of AI in MFSB annual reports, (ii) to examine whether certain set of variables, namely the type of MFSB, board size, board composition, existence of audit committee and fiscal stress have significant association with the extent of disclosure as found in (i), and (iii) to identify the reasons for disclosure (and nondisclosure) of AI in MFSB annual reports. The study employs a mixed method research design. The data for quantitative phase was collected from 2008 annual reports of 106 MFSB using a disclosure index. They were then analysed using the General Linear Model (GLM) command for the multiple regression technique. Thereafter, 20 semi-structured interviews were conducted with 32 preparers and/or managers of MFSB and the meaning categorization approach was employed to analyse the data. It was found that MFSB provided a moderate level of disclosure of 47.8 per cent in their annual report, ranging from 25 to 71 per cent. The results also showed that the most disclosed category was Performance, followed by the Overview, Financial, Others (i.e. human resource, socio-environmental and main assets), and Governance category. In addition, the study found that the strength of the regression model is moderate at an adjusted R2 of 0.409. Two out of five hypotheses are supported. It was established that there is a significant association between the extent of AI disclosure and the type of MFSB as well as a significant positive association between the extent of AI disclosure and the existence of an internal member on the board. The interview revealed 53 and 58 reasons for disclosure and nondisclosure, respectively. Six themes emerged from both situations with three of them being similar, namely the nature of the data for reporting, implication of reporting, and traditions and practices in preparing reports. The themes unique in the case of disclosure are external influences, internal influences, and awareness. Among the common reasons for disclosure are to adapt the reporting practices of others and to enlighten stakeholders on MFSB functions and activities. On the other hand, the three unique themes for nondisclosure are demand of the information, resources, and preparers. The main reasons for nondisclosure is the lack of reporting benefit and insignificant data. The study provides useful inputs for both practitioners and researchers which may subsequently help to improve the extent of disclosure of AI and eventually enhance accountability and transparency among public sector entities particularly MFSB.
