A research report submitted In partial fulfilment of the requirements for the degree of Master of Commerce (Accounting), University of the Witwatersrand / The success of public sector accountancy reform as part of the ‘new public management’ is dependent on the common goals of all stakeholders. This research applies new institutionalism to understand the isomorphic pressures being exerted by accounting professionals and international organisations on government agencies to drive these reforms. It analyses the preferences of different stakeholder groups to the opposing doctrines of new public management and progressive public administration. These preferences were analysed through a content analysis of the comments letters submitted to the IPSASB during their recent conceptual framework project. Accounting professionals were found to be motivated by normative and mimetic isomorphism to bring about institutional change under the themes of private sector mimicry, inter-generational equity and performance focused reporting. They were strongly motivated to lobby for these changes by their own self-interest. Government agencies showed a resistance to these changes. Their self-interest reduced the level to which they were influenced by isomorphic pressures. Such resistance was strongest in Canada but weakest in Australia and the United Kingdom. No conclusions could be reached on the role of international organisations in supporting institutional change. / MT2017

No description available.

No description available.

It is the purpose of this study to examine the underlying nature of the relative risk associated with an audit engagement.

published_or_final_version / Public Administration / Master / Master of Public Administration

published_or_final_version / Public Administration / Master / Master of Public Administration

Accounting is generally regarded as a stressful occupation. Research suggests that the most stressful positions in a public accounting firm are those of middle management. Given the pivotal role these individuals play in the accounting firm, it is important to gain an understanding of the stressors they encounter and the consequences of those stressors, as well as any possible moderating effects of personal characteristics. This study of stress in public accounting was conducted to address the following research questions: What environmental factors (both work-related and home-related) contribute to stress at the middle-management level in public accounting? What are the consequences of this stress? Are the consequences of stress modified by the personal characteristics of the individual? Data for the study were collected through questionnaires mailed to a national sample of certified public accountants. The sample consisted of two groups—1,593 individuals presently employed in public accounting positions, and 340 individuals who were employed in public accounting firms but have recently switched to nonpublic accounting jobs. Of the 1,933 individuals sampled, approximately 1,200 (62%) responded. The results of the study suggest that middle-management level public accountants are most stressed by home-related factors (conflict with leisure and conflict with family roles) as well as work-related factors (time pressure and quantitative overload). This stress is associated with several negative outcomes—job-related tension, job dissatisfaction, propensity to leave public accounting, and turnover. Gender and personality type are important moderators of the relationships between the stressors and stress outcomes. / Ph. D.

Made available in DSpace on 2015-12-03T18:35:34Z (GMT). No. of bitstreams: 1 Wando_de_Oliveira.pdf: 1909483 bytes, checksum: c6eb162ca0c55ebda93ad46547ca6598 (MD5) Previous issue date: 2014-09-22 / Social services, also known as the \"S\" System are entities created by law, of legal regime of private law and non-profit. They were instituted to provide assistance or teaching to certain social categories, with administrative and financial autonomy. The process of convergence of accounting practices in Brazil to international accounting standards has reached virtually every profit-making entities, spread to the public sector as a whole, and it was the same for the entities of the \"S\" System. According to NBCASP Brazilian standards applied to the public sector, which deals with the convergence with international standards, in 2012, the \"S\" System had to fully adopt NBC T 16. Considering that such changes can bring significant economic impacts to the sector, the aim of this work was to analyze, from the perception of accounting professionals, the difficulties in the adoption of NBCASP, the likely impact on equity and income, and the relevance to the industry, with new accounting practices adopted by Senac Regional Departments (DR), throughout the national territory. Moreover, to evaluate the stage of adoption. The research was conducted through a questionnaire to professionals responsible for the financial information of the 28 DR that made up the population sample of the sector. The results were submitted to descriptive analysis, to basic techniques of exploratory analysis, and statistical analysis techniques. It was noted, among other things that, in the perception of accounting professionals, the adoption of NBCASP can provide impacts to equity and income for the sector entities. The study revealed variables that cause difficulties in the adoption process and enabled to measure the degree of compliance adoption of NBC T 16. However, about the importance of adopting NBCASP, the adoption brought positive results for Senac, with \"transparency in the disclosure of the entity assets\" ; \"more appropriate and targeted financial position for the economic reality of the Entity\"; \"reliability of financial indicators for decision-making\"; \"professional improvement of with the proper use of accounting mechanisms\"; \"integration between sectors unrelated to accounting.\" / Os Servi??os Sociais, tamb??m conhecidos como Sistema S s??o entidades criadas por lei, de regime jur??dico de direito privado, sem fins lucrativos. Foram institu??das para ministrar assist??ncia ou ensino a determinadas categorias sociais, tendo autonomia administrativa e financeira. O processo de converg??ncia das pr??ticas cont??beis no Brasil para as Normas Internacionais de Contabilidade atingiu praticamente todas as entidades com ou sem fins lucrativos, estendeu-se para o setor p??blico como um todo, e n??o foi diferente para as entidades do Sistema S . Segundo consta nas NBCASP Normas Brasileiras Aplicadas ao Setor P??blico, quem trata da converg??ncia com as Normas Internacionais, o Sistema S ficou obrigado, a partir de 2012, a adotar integralmente a NBC T 16. Ao considerar que tais mudan??as poder??o trazer impactos econ??micos significativos para o setor, este trabalho objetivou a conhecer, a partir da percep????o dos profissionais de contabilidade, quais as dificuldades para a ado????o das NBCASP, os prov??veis impactos no patrim??nio e no resultado e a relev??ncia para o setor com as novas pr??ticas contab??is adotadas pelos Departamentos Regionais do Senac, espalhados pelo territ??rio nacional. Ademais, avaliar seus est??gios de ado????o. A pesquisa foi realizada pela aplica????o de question??rio aos profissionais respons??veis pelas informa????es cont??beis dos 28 Departamentos Regionais que compuseram a amostra populacional do setor. Os resultados foram submetidos resultados ?? an??lise descritiva, a t??cnicas b??sicas de an??lise explorat??ria e t??cnicas de an??lise estat??stica. Observou-se, entre outros aspectos, que, na percep????o dos profissionais cont??beis, a ado????o das NBCASP proporcionar?? impactos no patrim??nio e no resultado para as entidades do setor. O estudo revelou vari??veis dificultadoras no processo de ado????o e possibilitou medir o grau de conformidade de ado????o da NBC T 16. Contudo, a respeito das relev??ncia, a ado????o das NBCASP trouxe resultados positivos para o Senac, com transpar??ncia na evidencia????o do patrim??nio da entidade ; situa????o patrimonial mais adequada e voltada para a realidade econ??mica da Entidade ; confiabilidade nos indicadores cont??beis para as tomadas de decis??es ; aperfei??oamento da profissional com o uso adequado dos mecanismos cont??beis ; integra????o entre os setores alheio a contabilidade .

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-02T12:30:44Z No. of bitstreams: 1 Clauber Louzada Sanches.pdf: 2778253 bytes, checksum: 738c51b8544d64c1c74ff881f30371f3 (MD5) / Made available in DSpace on 2018-04-02T12:30:44Z (GMT). No. of bitstreams: 1 Clauber Louzada Sanches.pdf: 2778253 bytes, checksum: 738c51b8544d64c1c74ff881f30371f3 (MD5) Previous issue date: 2018-03-01 / This work aims to analyze the methodology of measurement of depreciated replacement cost of specialized realty in the state of São Paulo, developed by the State Comptroller General's Office applied to the AME of São José do Rio Preto. This work is justified by the importance of the management of public assets, in this specific case, the construction of the AME of São José do Rio Preto, of the State Health Department, and its reliable representation in the accounting records of the state of São Paulo. The nature of this research was made up by means of qualitative analyzes – regarding the data received, and quantitative analyzes – regarding the results obtained by the CGE. We analyzed the procedures applied by SES through the CGE according to the guidelines for measuring the depreciated replacement cost presented by the conceptual structure. This study concludes that the adoption of the concepts of measurement bases presented by NBC –T SP – Conceptual Framework Applied to the Public Sector, by CGE, allowed the development of a feasible methodology for application in the AMEs of the state of São Paulo / O presente trabalho tem como objetivo analisar a metodologia de mensuração de custo de reposição depreciado dos imóveis especializados do estado de São Paulo, desenvolvidos pela Controladoria Geral do Estado aplicado ao AME de São José do Rio Preto. Este trabalho se justifica pela importância da gestão dos bens públicos, neste caso especificamente, a edificação do AME de São José do Rio Preto da Secretaria de Estado da Saúde e sua representação fidedigna nos registros contábeis do estado de São Paulo. A natureza desta pesquisa se deu por meio das análises qualitativas, quanto aos dados recebidos, e quantitativos, quanto aos resultados obtidos pela CGE. Foram analisados os procedimentos aplicados pela SES por meio da CGE conforme as orientações para mensuração do custo de reposição depreciado do apresentado pela estrutura conceitual. Este estudo conclui que a adoção dos conceitos de bases de mensuração apresentada NBC -T SP – Estrutura Conceitual Aplicada ao Setor Público, por parte da CGE, possibilitou o desenvolvimento de uma metodologia viável para aplicação nos AMEs do estado de São Paulo

Thesis (MBA.) -- University of Limpopo, 2022 / This research aimed to find out if there is a link between government financial assistance to small-scale hotels and their financial performance in Limpopo province, South Africa. The objectives of the study is to examine the impact of government financial assistance on three financial performance measures, namely, sales turnover, net profits and net asset growth of the small scale-hotels. The research used a quantitative approach. Secondary panel data was collected from the financial statements of six small-scale hotels from 2015 to 2018. Data were analyzed using multiple regression model to arrive at the conclusion. The findings from the data analysis reveal that government financial assistance positively and significantly impact the growth in sales turnover and net profits of the small-scale hotels. Furthermore, the findings show that there is no significant relationship between government financial assistance and net asset growth of small scale hotels. The findings of this research have practical implications for the companies operating in the small-scale hotel sector. In addition, the findings of this study is important for the policy makers, as it highlights the policy gaps existing in the sector. The study recommends further research to examine the relationship between government financial assistance to small-scale hotels and their financial performance.