Developing a conceptual framework for central government financial reporting: intermediate users and indirect control

Article Abstract:

General financial statements for central government agencies in the UK is incapable of providing users with a tool adequate for decision making. A narrower focus is recommended in the structure of financial statements in the public sector in which intermediate users with indirect financial control as the basis for the conceptual framework. Profit seeking agencies will benefit from better financial management in public sector service delivery.

Services, Financial statements, Public sector

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Decentralization, accounting controls and performance of government organizations: a New Zealand empirical study

Article Abstract:

Five government department district offices in New Zealand are studied to determine the managerial use of accounting control systems (ACS). Results show that increased decentralization in the decision-making process increases the use of ACS, which improves the performance of district offices. On the other hand, no direct relationship was found between decentralization and district office performance.

Public Finance Activities, Accounting Methods NEC, Municipal Govt Finance, Research, Accounting, Office management, Local finance

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Similar abstracts:

• Abstracts: Accounting in the context of public sector management reform. Public sector accounting in New Zealand: an update and clarification

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