文章基本信息

标题：Public accountability and government financial reporting
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作者：Farzad Eivani ; Kamran Nazari ; Mostafa Emami 等
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2012
卷号：6
期号：29
页码：8475-8482
DOI：10.5897/AJBM12.072
语种：English
出版社：Academic Journals
摘要：New Public Management" requires the introduction of competition within the Government to increase financial transparency and improve government performance. The major role of financial reporting is the effective transfer of financial data to people who are outside the organization in a way that is valid and timely one of the most important goals of which is to provide necessary data to evaluate the function of an economic agencies and its ability to make profits. The necessary condition to achieve this is to provide financial data in such a way that the evaluation of the previous functions becomes possible and effective in measuring the ability to make profits and in predicting future activities of economic agencies. The major role of financial reporting is the effective transfer of financial data to people who are outside the organization in a way that is valid and timely; one of the most important goals of which is to provide necessary data to evaluate the function of an economic agencies and its ability to make profits. Government accounting and financial reporting aims to protect and manage public money and discharge accountability. These purposes, and the nature of public goods and tax financing, give rise to differences with commercial accounting. In order to achieve ambitious socioeconomic goals, developing countries require public sector institutional capacity for setting and implementing public policy, which in turn necessitates government accounting reform. The social value of government accounting reform therefore lies in its contribution to development goals, including poverty reduction. Public accountability of government is demonstrated in part by accounting standards that require fair presentation and full disclosure. In the United States, many of these standards are developed by the Governmental Accounting Standards Board (GASB). The paper revealed that the effective implementation of development policies and programmes is anchored on purity of action, honesty of purpose, probity and integrity, which are important hallmarks of accountability and transparency. Financial reporting is the best index of accountability. The accountability and control apparatus in the public service has some minimum technical components that should elicit tolerable standards of accountability and transparency. There are reasonable regulations, adequate albeit outdated accounting procedures, stringent sanctions and financial auditing. The major problem however, is with the human component indices of commitment, honesty, integrity and transparency. The apparatus for managerial and programme accountability are either weak or non-existent. Consequently, the quality of the financial statements should be improved, the system should create room to inculcate both managerial and programme accountability apparatus. The human component-individual accountability should be seriously considered.
关键词：Public accountability; government; accounting reform; government financial