Public Sector Accounting, Financial Accountability and Viability in Times of Crisis:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer International Publishing AG
2022
|
| Ausgabe: | 1st ed |
| Schriftenreihe: | Public Sector Financial Management Series
|
| Schlagworte: | |
| Online-Zugang: | HWR01 |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (298 Seiten) |
| ISBN: | 9783031047459 |
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| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 650 | 4 | |a Finance, Public-Accounting | |
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Datensatz im Suchindex
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| author | Dabbicco, Giovanna |
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| contents | 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 |
| ctrlnum | (ZDB-30-PQE)EBC7081078 (ZDB-30-PAD)EBC7081078 (ZDB-89-EBL)EBL7081078 (OCoLC)1346454261 (DE-599)BVBBV049408579 |
| dewey-full | 657.835 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.835 |
| dewey-search | 657.835 |
| dewey-sort | 3657.835 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 1st ed |
| format | Electronic eBook |
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-- 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 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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</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">6.6.1 Regulatory Framework on Accountability of Government to Parliament -- 6.6.2 Analysis of 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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</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance, Public-Accounting</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Bisogno, Marco</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Caruana, Josette</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Christiaens, Johan</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch 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| id | DE-604.BV049408579 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T23:05:37Z |
| indexdate | 2024-07-10T10:06:17Z |
| institution | BVB |
| isbn | 9783031047459 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034735663 |
| oclc_num | 1346454261 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (298 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | Springer International Publishing AG |
| record_format | marc |
| series2 | Public Sector Financial Management Series |
| spelling | Dabbicco, Giovanna Verfasser aut Public Sector Accounting, Financial Accountability and Viability in Times of Crisis 1st ed Cham Springer International Publishing AG 2022 ©2022 1 Online-Ressource (298 Seiten) txt rdacontent c rdamedia cr rdacarrier Public Sector Financial Management Series Description based on publisher supplied metadata and other sources 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 Finance, Public-Accounting Bisogno, Marco Sonstige oth Caruana, Josette Sonstige oth Christiaens, Johan Sonstige oth Erscheint auch als Druck-Ausgabe Dabbicco, Giovanna Public Sector Accounting, Financial Accountability and Viability in Times of Crisis Cham : Springer International Publishing AG,c2022 9783031047442 |
| spellingShingle | Dabbicco, Giovanna Public Sector Accounting, Financial Accountability and Viability in Times of Crisis 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 Finance, Public-Accounting |
| title | Public Sector Accounting, Financial Accountability and Viability in Times of Crisis |
| title_auth | Public Sector Accounting, Financial Accountability and Viability in Times of Crisis |
| title_exact_search | Public Sector Accounting, Financial Accountability and Viability in Times of Crisis |
| title_exact_search_txtP | Public Sector Accounting, Financial Accountability and Viability in Times of Crisis |
| title_full | Public Sector Accounting, Financial Accountability and Viability in Times of Crisis |
| title_fullStr | Public Sector Accounting, Financial Accountability and Viability in Times of Crisis |
| title_full_unstemmed | Public Sector Accounting, Financial Accountability and Viability in Times of Crisis |
| title_short | Public Sector Accounting, Financial Accountability and Viability in Times of Crisis |
| title_sort | public sector accounting financial accountability and viability in times of crisis |
| topic | Finance, Public-Accounting |
| topic_facet | Finance, Public-Accounting |
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