Det är genom den finansiella redovisningen som företag redogör för sina prestationer. Företag eftersträvar att redovisa höga vinster i syfte att värna om relationen till intressenter, vilken är relaterad till finansiell information. Earnings management utgör ett verktyg för att styra redovisad information i önskad riktning. Det bidrar till snedvridning och minskad trovärdighet för den finansiella rapporteringen.Dåvarande ordförande för U.S. Security and Exchange Commission, Arthur Levitt, uttrycker att earnings management är problematiskt, det försämrar kvaliteten på redovisat resultat och finansiella rapporter. Earnings management innebär ett utnyttjande av bedömningsutrymmen i syfte att manipulera den finansiella informationen. En redovisningspost som skapar tillfälle för företeelsen är avsättningar, vilka baseras på bedömningar. Avsättningar kan övervärderas för att skapa utrymme för framtida återföring, med avsikt att öka redovisat resultat. Av tidigare forskning framgår att återföring av avsättningar används mer frekvent när företag redovisar ett negativt resultat. Det har även konstaterats att företag återför avsättningar för att nå upp till förväntningar eller för att undvika att rapportera nedgång i vinster.Syftet med studien är att, inom ramen för earnings management, studera effekter av när företag på Nasdaq OMX Stockholm Large Cap återför avsättningar. Detta med fokus på företagens resultat samt måluppfyllelse. I studien är relationen mellan redovisat resultat och återföring av avsättningar central. Det undersöks huruvida avsättningar återförs, antingen för att undvika att redovisa ett förlustresultat eller för att nå upp till vinstmål. Det ska mynna ut i en slutsats om huruvida earnings management förekommer. Tidigare forskare har uttryckt ett behov av denna sortens studie, då det finns få empiriska studier där återföring av avsättningar granskas med koppling till earnings management.Studien har en deduktiv ansats och en kvantitativ metod har tillämpats för att besvara forskningsfrågorna. Datamaterialet utgörs av 222 stycken årsredovisningar under tidsperioden 2010-2015. Relevant finansiell information har hämtats ur dem för att testas och vidare analyseras. Datamaterialet har testats genom statistiska sambandstest och dess resultat analyseras med hjälp av tidigare forskning och studiens teoretiska referensram. Den teoretiska referensramen utgörs av positiv redovisningsteori, systemorienterade teorier och designad redovisning.Studien resulterar i ett enhetligt svar på forskningsfrågorna. Svaren indikerar på att earnings management genom återföring av avsättningar inte förekommer på Nasdaq OMX Stockholm Large Cap. Resultatet skiljer sig från tidigare forskning. / The financial statements are meant to convey the performance of a company. Companies strive to report high profits in order to safeguard their relationships with stakeholders, which are related to the financial information. Earnings management represents a tool for controlling reported information in a desired direction. It contributes to distortion and reduced credibility of the financial reporting.Former chairman of the U.S. Security and Exchange Commission, Arthur Levitt, states that earnings management is problematic, it’s causing an erosion in the quality of reported earnings and the financial reports. Earnings management involves the use of discretion in order to manipulate the financial information. Provisions, which are based on estimates, create an opportunity for the phenomenon. Provisions can be overstated to provide reserves for future reversals, with the intention to increase reported earnings. Prior research shows that reversals are used more frequently when companies report a loss. It has also been stated that companies use reversals to meet forecasts or to avoid reporting a decline in profits.The purpose of this study is to examine, in the context of earnings management, effects of reversal of provisions on Nasdaq OMX Stockholm Large Cap. This while focusing on reported earnings and earnings targets. Central for this study is the relationship between reported earnings and reversals. It is examined whether provisions are reversed in order to avoid to report a loss or with the aim to reach an earnings target. This will appear in a conclusion whether earnings management occurs or not. Prior researchers have expressed a need for this kind of study, as there are few empirical studies in which reversal of provisions, in the context of earnings management, is examined.The study has a deductive approach and a quantitative method has been applied in order to answer the research questions. The data material consists of 222 annual reports during the period 2010-2015. Relevant financial information has been collected from the annual reports in order to be investigated and analyzed. The data has been tested through statistical correlation tests and the results are analyzed using prior research and the theoretical framework. The theoretical framework consists of positive accounting theory, systems-oriented theories and designed accounting. The study results in a uniform answer. The answers indicate that earnings management through reversal of provisions does not occur on the Nasdaq OMX Stockholm Large Cap. This result is not consistent with prior research.This thesis is written in Swedish.

This diploma thesis shows two basic basis, on which the accounting system may be established -- accrual basis and cash basis. The thesis focuses mainly on differences between these two basis, shown on the case of the Czech republic. Both two basis are explained and described, as well as their modifications and the Czech legislature and the International Financial Reporting Standards. Subjects using the accrual basis and the cash basis in the Czech republic are also shown. The thesis deals with specific items, which can figure only in accounting system based on accrual basis. These items conclude depreciation, asset provisions, reserves and deferred tax. The end of the thesis is dedicated to the confrontation of the two basis on the Cash flow statement. This Cash flow statement is based on the cash basis, while it is being used on the accrual basis.

Unauthorized reproduction of this 8 article is prohibited. Objective:To examine differences in bone mass between children and adolescents swimming competitively at nonelite levels (locally and regionally) and nonathletes and to assess changes in bone mass in these 2 groups over 24 months after taking into consideration several known confounders of bone mass.Design:Observational prospective study.Participants:White nonelite swimmers (n=128) and nonathletes (n=106) 8 to 18 years of age from Memphis, Tennessee, USA.Main Outcome Measures:Participants underwent dual-energy x-ray absorptiometry to assess total body and hip bone mineral content (BMC) at baseline and 12 and 24 months later.Results:At baseline, swimmers had 4.2% and 6.1% higher adjusted BMC for the total body and hip, respectively, compared with nonathletes (P values < 0.027). Averaging across assessment points, swimmers had 73.5 and 2.2 g higher BMC for the total body and hip, respectively, than nonathletes. Although there was a significant annual increase in total body and hip BMC in both groups (33.5 and 0.7 g, respectively), there was no difference in annualized bone accrual between swimmers and nonathletes for either total body BMC (swim by time effect; P=0.213) or hip BMC (P=0.265).Conclusions:Competitive swimming at nonelite levels during childhood and adolescence does not seem to compromise bone accrual.

Recodification of income tax Accrual model of income determination - its advantages and disadvantages Abstract The aim of this thesis is to describe and evaluate the accrual system of determining the income tax base in connection with a possible recodification of Act No. 586/1992 Coll., Act of the Czech National Council on Income Taxes, as amended (the Income Tax Act), especially by describing the advantages and disadvantages of specific models of determining the tax base based on the accrual principle, i.e., dependent, semi-dependent and independent system. The hypothesis is the statement that the currently used semi-independent system for determining the income tax base (for those entities that determine taxable income on an accrual basis) in the Czech Republic is the most appropriate. The basic source and starting point of this thesis is a document prepared by the working group of the Ministry of Finance entitled "Innovation of income tax regulation", whose task was to prepare a new version of the Income Tax Act and which published the basic theses on the new bill for public consultation in October 2016 entitled Summary of Solutions for Innovation in Tax Regulation and Income Insurance (hereinafter referred to as the "Summary"). Although the intention to recodify the Income Tax Act is currently being...

This research study investigates the relationship between ambiguity, litigation risk, and auditor decision-making. In addition, this study investigates how auditor trust of his or her client may change these relationships. It is important to investigate the relationships of ambiguity, litigation risk, and client trust to auditor decision-making because auditors face these factors on a regular basis. This research uses a 2x2 experiment to investigate auditor reaction to ambiguity and litigation risk. The first factor, ambiguity is operationalized as auditor reaction to potential real transaction earnings management (low ambiguity) and potential accrual transaction earnings management (high ambiguity). The second factor, litigation risk is operationalized through an income increasing (high) or income decreasing (low) earnings management attempt. Auditors were given company background information, selected account information, and comparative financial statements and then asked to state the likelihood of material misstatement in the financial statements as a whole and the sales, selling and marketing expenses, research and development expenses, and general and administrative expenses individual accounts. The ambiguity manipulation was imbedded in the description of the research and development account while the litigation risk factor was imbedded in the comparative financial statements. The findings indicate that the subjects reported a relatively high likelihood of material misstatement of research and development expenses regardless of the earnings management method. The findings further indicate that when a real earnings management transaction was present, auditors rated the likelihood of material misstatement in sales and the financial statements as a whole higher than when an accrual earnings management transaction is present. Additionally, when the subject group is limited to individuals working for Big-4 and National non Big-4 firms the auditors assessed the likelihood of material misstatement in the financial statements as a whole, sales, selling and marketing expenses, and general and administrative expenses significantly higher when a real earnings management transaction is present than when an accrual earnings management transaction is present. The lawsuit risk factor was not found to be significant in any of the primary analyses. The research also explores the relationship between an auditor's trust of the client and the likelihood of material misstatement assessment. Auditors completed the Kerler and Killough trust scale to measure trust of the experimental client. The findings report that as external auditor experience increases, auditor trust of the client decreases. However, this decrease in trust does not significantly affect the likelihood of material misstatement assessment. This research study is the first step in developing an understanding of the relationship between ambiguity, risk, trust, and auditor decision-making. The findings indicate that auditors do use information about potential earnings management in one account when evaluating the likelihood of material misstatements in other accounts. Future research should develop an understanding about whether auditors should take these factors into consideration in the planning stages of the audit. / Ph. D.

This dissertation first presents an uniprocessor real-time scheduling algorithm called the Generic Benefit Scheduling algorithm (or GBS). GBS solves a previously open real-time scheduling problem: scheduling activities subject to arbitrarily shaped, time/utility function (TUF) time constraints and mutual exclusion resource constraints. A TUF specifies the utility of completing an application activity as an application- or situation-specific function of when that activity completes. GBS considers the scheduling objective of maximizing system-wide, total accrued utility, while respecting mutual exclusion constraints. Since this problem is NP-hard, GBS heuristically computes schedules in polynomial-time. The performance of the GBS algorithm is evaluated through simulation and through an implementation on a Portable Operating System Interface (POSIX)-compliant real-time operating system. The simulation studies and implementation measurements reveal that GBS performs close to, if not better than existing algorithms for the cases that they apply. Further, the results verify the effectiveness of GBS for its unique model. We also analytically establish timeliness and non-timeliness properties of GBS including bounds on activity utilities and mutual exclusion. GBS targets real-time systems that are subject to significant non-determinism inherent in their operating environments e.g., completely unknown activity arrivals. When system uncertainties can be stochastically characterized (e.g., stochastic activity arrivals and execution times), it is possible to provide stochastic assurances on timeliness behavior. The dissertation also presents algorithmic solutions to fundamental assurance problems in TUF-driven real-time systems, including stochastically satisfying individual, activity utility lower bounds and system-wide, total utility lower bounds. The algorithmic solutions include algorithms for processor bandwidth allocation and TUF scheduling. While bandwidth allocation algorithms allocate processor bandwidth share to activities to satisfy utility lower bounds, TUF scheduling algorithms schedule activities to maximize accrued utility. The algorithmic solutions and analysis are extended with a class of lock-free and lock-based resource access protocols to satisfy mutual exclusion constraints. We show that satisfying utility lower bounds with lock-based resource access protocols does not imply doing so with the lock-free scheme, and vice versa. Finally, the dissertation presents a rule-based framework for trading off assurance requirements on utility lower bound satisfaction. / Ph. D.

In this dissertation, we consider the problem of scheduling and synchronization of distributable real-time threads --- Real-Time CORBA's first-class abstraction for programming real-time, multi-node sequential behaviors. Distributable real-time threads can be scheduled, broadly, using two paradigms: node independent scheduling, in which nodes independently construct thread schedules, based on node-level decomposition of distributable thread (or DT) scheduling parameters, and collaborative scheduling, in which nodes collaborate to construct system-wide thread schedules, which may or may not involve scheduling parameter decomposition. While significant literature exists on node independent scheduling, little is known about collaborative scheduling and its concomitant tradeoffs. We design three collaborative scheduling algorithms, called ACUA, QBUA, and DQBUA. ACUA uses theory of consensus and QBUA uses theory of quorums for distributable thread schedule construction. DQBUA extends QBUA with lock-based, local and distributed concurrency control. The algorithms consider a model where distributable threads arrive arbitrarily, have time/utility function time constraints, access resources in an arbitrary way (e.g., arbitrary lock acquire/release order, arbitrary nestings), and are subject to arbitrary node crash failures and message losses. We analytically establish several properties of the algorithms including probabilistic end-to-end termination time satisfactions, timeliness optimality during underloads, bounded exception handling time, and correctness of the algorithms in partially synchronous systems. We implement distributable real-time threads in the Linux kernel as a first-class programming and scheduling abstraction. The resulting kernel, called ChronOS, provides application interfaces for creating and manipulating distributable threads, as well as kernel interfaces and mechanisms for scheduling them (using both independent and collaborative approaches). ChronOS also has failure detector mechanisms for detecting and recovering from distributable thread failures. We implement the proposed scheduling algorithms and their competitors in ChronOS and compare their behavior. Our studies reveal that the collaborative scheduling algorithms are superior to independent scheduling algorithms for certain thread sets, in particular, when thread sections have significantly varying execution time. This variability, especially if the variability is not consistent among the threads, may cause each node to make conflicting decisions in the absence of global information. We observe that collaborative schedulers outperform independent schedulers (e.g., EDF augmented with PIP) in terms of accrued utility by as much as 75%. We identify distributed dependencies as one of the major sources of overhead in collaborative scheduling. In particular, the cost of distributed lock-based concurrency control (e.g., lock management, distributed deadlock detection/resolution) can significantly reduce the problem space for which collaborative scheduling is beneficial. To mitigate this, we consider the use of software transactional memory (or STM), an optimistic, non-blocking synchronization alternative to lock-based concurrency control which has been extensively studied in non real-time contexts. We consider distributable real-time threads with STM concurrency control, and develop techniques for analyzing and bounding their end-to-end response times on distributed single-processor and distributed multiprocessor systems. We also develop contention management techniques, a key component of STM, which are driven by threads' real-time scheduling parameters, and establish their tradeoffs against non-real-time contention managers. / Ph. D.

This dissertation presents a class of utility accrual scheduling and synchronization algorithms for dynamic, single and multiprocessor real-time systems. Dynamic real-time systems operate in environments with run-time uncertainties including those on activity execution times and arrival behaviors. We consider the time/utility function (or TUF) timing model for specifying application time constraints, and the utility accrual (or UA) timeliness optimality criteria of satisfying lower bounds on accrued activity utility, and maximizing the total accrued utility. Efficient TUF/UA scheduling algorithms exist for single processors---e.g., the Resource-constrained Utility Accrual scheduling algorithm (RUA), and the Dependent Activity Scheduling Algorithm (DASA). However, they all use lock-based synchronization. To overcome shortcomings of lock-based (e.g., serialized object access, increased run-time overhead, deadlocks), we consider non-blocking synchronization including wait-free and lock-free synchronization. We present a buffer-optimal, scheduler-independent wait-free synchronization protocol (the first such), and develop wait-free versions of RUA and DASA. We also develop their lock-free versions, and upper bound their retries under the unimodal arbitrary arrival model. The tradeoff between wait-free, lock-free, and lock-based is fundamentally about their space and time costs. Wait-free sacrifices space efficiency in return for no additional time cost, as opposed to the blocking time of lock-based and the retry time of lock-free. We show that wait-free RUA/DASA outperform lock-based RUA/DASA when the object access times of both approaches are the same, e.g., when the shared data size is so large that the data copying process dominates the object access time of two approaches. We derive lower bounds on the maximum accrued utility that is possible with wait-free over lock-based. Further, we show that when maximum sojourn times under lock-free RUA/DASA is shorter than under lock-based, it is a necessary condition that the object access time of lock-free is shorter than that of lock-based. We also establish the maximum increase in activity utility that is possible under lock-free and lock-based. Multiprocessor TUF/UA scheduling has not been studied in the past. For step TUFs, periodic arrivals, and under-loads, we first present a non-quantum-based, optimal scheduling algorithm called Largest Local Remaining Execution time-tasks First (or LLREF) that yields the optimum total utility. We then develop another algorithm for non-step TUFs, arbitrary arrivals, and overloads, called the global Multiprocessor Utility Accrual scheduling algorithm (or gMUA). We show that gMUA lower bounds each activity's accrued utility, as well as the system-wide, total accrued utility. We consider lock-based, lock-free, and wait-free synchronization under LLREF and gMUA. We derive LLREF's and gMUA's minimum-required space cost for wait-free synchronization using our space-optimal wait-free algorithm, which also applies for multiprocessors. We also develop lock-free versions of LLREF and gMUA with bounded retries. While the tradeoff between wait-free LLREF/gMUA versus lock-based LLREF/gMUA is similar to that for the single processor case, that between lock-free LLREF/gMUA and lock-based LLREF/gMUA hinges on the cost of the lock-free retry, blocking time under lock-based, and the operating system overhead. / Ph. D.

We consider the problem of scheduling real-time tasks on a multiprocessor system. Our primary focus is scheduling on multiprocessor systems where the total task utilization demand, U, is greater than m, the number of processors on a multiprocessor system---i.e., the total available processing capacity of the system. When U > m, the system is said to be overloaded; otherwise, the system is said to be underloaded. While significant literature exists on multiprocessor real-time scheduling during underloads, little is known about scheduling during overloads, in particular, in the presence of task dependencies---e.g., due to synchronization constraints. We consider real-time tasks that are subject to time/utility function (or TUF) time constraints, which allow task urgency to be expressed independently of task importance---e.g., the most urgent task being the least important. The urgency/importance decoupling allowed by TUFs is especially important during overloads, when not all tasks can be optimally completed. We consider the timeliness optimization objective of maximizing the total accrued utility and the number of deadlines satisfied during overloads, while ensuring task mutual exclusion constraints and freedom from deadlocks. This problem is NP-hard. We develop a class of polynomial-time heuristic algorithms, called the Global Utility Accrual (or GUA) class of algorithms. The algorithms construct a directed acyclic graph representation of the task dependency relationship, and build a global multiprocessor schedule of the zero in-degree tasks to heuristically maximize the total accrued utility and ensure mutual exclusion. Potential deadlocks are detected through a cycle-detection algorithm, and resolved by aborting a task in the deadlock cycle. The GUA class of algorithms include two algorithms, namely, the Non-Greedy Global Utility Accrual (or NG-GUA) and Greedy Global Utility Accrual (or G-GUA) algorithms. NG-GUA and G-GUA differ in the way schedules are constructed towards meeting all task deadlines, when possible to do so. We establish several properties of the algorithms including conditions under which all task deadlines are met, satisfaction of mutual exclusion constraints, and deadlock-freedom. We create a Linux-based real-time kernel called ChronOS for multiprocessors. ChronOS is extended from the PREEMPT_RT real-time Linux patch, which provides optimized interrupt service latencies and real-time locking primitives. ChronOS provides a scheduling framework for the implementation of a broad range of real-time scheduling algorithms, including utility accrual, non-utility accrual, global, and partitioned scheduling algorithms. We implement the GUA class of algorithms and their competitors in ChronOS and conduct experimental studies. The competitors include G-EDF, G-NP-EDF, G-FIFO, gMUA, P-EDF and P-DASA. Our study reveals that the GUA class of algorithms accrue higher utility and satisfy greater number of deadlines than the deadline-based scheduling algorithms by as much as 750% and 600%, respectively. In addition, we observe that G-GUA accrues higher utility than NG-GUA during overloads by as much as 25% while NG-GUA satisfies greater number of deadlines than G-GUA by as much as 5% during underloads. / Master of Science

Thesis (MDF)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: The study undertakes an extensive literature review and analysis of the South African Government’s venture towards adopting accrual accounting in the national and provincial spheres of government. The venture is benchmarked against similar ventures of New Zealand, Australia and the United Kingdom. The experiences of other countries are used only to the extent needed to shed further light on certain issues and do not constitute a meaningful portion of the study. The study examined whether the accruals basis of accounting will increase the value of the system of accounting in the broader strategy to improve service delivery in the national and provincial spheres of government in South Africa. Two subsidiary issues are also examined: whether the departments are ready and able to cope with a change to accrual accounting in the foreseeable future; and the risks inherent in the change The main observations of the study are that the Government of South Africa (GoSA) faces a serious service delivery crisis. The government has identified that a broad package of reforms, including an improved system of accounting, is needed to address the service delivery dilemma. The change from the current modified cash to the accruals basis of accounting in the national and provincial spheres of government forms part of this solution. The change to accrual accounting is aimed at producing additional and more sophisticated information that will be used to improve decision making and ultimately the quality and cost of government services. This move is consistent with the requirements of the PFMA, which requires the government’s accounting system to operate within the GRAP framework, an accrual accounting format. The paper finds that although accrual accounting is a superior model in theory, in practice there is an increasing sense of disillusionment with the outcomes of accrual accounting, hence an accompanying decline in the interest shown by governments across the world in changing to this format. In all three countries studied there is evidence that accrual accounting reform has underperformed relative to the original expectations. Causes of this scenario are linked to the adoption of a model of accrual accounting that is not properly configured for the nuances of the public sector, poor implementation and in some cases the unrealistic expectation of seeing results too soon after implementation. These countries have had to take additional measures to obtain value, some of which nevertheless remain elusive. All three countries nevertheless cited improved asset management as the prime benefit of the accrual accounting system. It is noted that, when the information produced through the system of accrual accounting is used effectively, it ought to result in a more effective, efficient and transparent use of resources – a precondition for improving service delivery. The paradox is that accrual accounting is used in the South African municipalities and public entities, yet, the majority of these institutions have dismal service delivery records. This illustrates that accrual accounting in and of itself will not make a significant impact on the quality of service delivery and that there is a need for an intensive programme of control, governance and skills improvement alongside the accrual accounting reform. In the final analysis the study finds that there is a paucity of evidence showing the causality between the adoption of accrual accounting and improvements in service delivery; in the main because accrual accounting was introduced within a broader set of reforms and it has not been possible to isolate its impact. It is also observed that the national and provincial departments are underprepared for accrual accounting and that there are significant risks to implementing the change in the foreseeable future. Given this scenario, the hypothesis that the accruals basis of accounting is a superior model for addressing the service delivery challenges in the GoSA cannot be confirmed. / AFRIKAANSE OPSOMMING: Die studie onderneem 'n omvattende literatuurstudie en analise van die Suid-Afrikaanse Regering se onderneming tot die goedkeuring van Toevalling rekeningkunde in die nasionale en provinsiale sfere van die regering. Die onderneming is teen soortgelyke ondernemings van Nieu-Seeland, Australië en die Verenigde Koninkryk vergelyk. Die ervarings van ander lande word slegs gebruik in die mate wat nodig is om meer lig te werp op sekere kwessies en maak nie 'n betekenisvolle gedeelte van die studie uit nie. Hierdie studie ondersoek of die toevalling rekeningkundige grondslag die waarde van die rekeningkundige stelsel van toename in die breër strategie om dienslewering in die nasionale en provinsiale sfere van die regering in Suid-Afrika sal verbeter. Twee addisionele kwessies word ook ondersoek om te bepaal of departemente binne die afsienbare toekoms gereed en in staat sal wees om aan te gaan met 'n verandering aan die Toevalling rekeningkunde asook die risiko's wat inherent in die verandering is sal kan hanteer. Die belangrikste waarnemings van die studie is dat die Regering van Suid-Afrika 'n ernstige dienslewering krisis in die gesig staar. Die regering het vasgestel dat 'n breë pakket van die hervorming, insluitend 'n verbeterde stelsel van rekeningkunde, nodig is om die dienslewering dilemma aan te spreek. Die verandering van die huidige rekeningkundige stelsel na die toevalling basis van rekeningkunde in die nasionale en provinsiale sfere van die regering vorm deel van hierdie oplossing. Die verandering aan die toevalling rekeningkundige is gemik op die vervaardiging van addisionele en meer komplekse inligting wat gebruik sal word om besluitneming en uiteindelik die kwaliteit en koste van die regering se dienste te verbeter. Hierdie stap is in ooreenstemming met die vereistes van die PFMA, wat vereis dat die regering se rekeningkundige stelsel te bedryf binne die raamwerk van die GRAP, 'n toevalling rekeningkundige formaat. Die ondersoek het bevind dat hoewel Toevalling rekeningkunde 'n uitstekende model in die teorie is dat daar in die praktyk 'n toenemende gevoel van ontnugtering met die uitkomste van toevalling rekeningkundige is en die belangstelling wat deur die regerings regoor die wêreld in die verandering na hierdie formaat ‘n beduidende afname toon. In al drie lande wat ondersoek is, is daar bewyse dat die hervorming van die boekhoudsysteem onder presteer het met betrekking tot die oorspronklike verwagtinge wat gestel was. Die oorsake hiervan is gekoppel aan die aanvaarding van 'n model van die toevallingsgrondslag rekeningkundige wat nie behoorlik ingestel vir die nuanses van die openbare sektor, swak uitvoering en in sommige gevalle die onrealistiese verwagting dat resultate vinnig na die implementering gesien sal word. Hierdie lande het bykomende maatreëls ingestel om waarde te verkry maar sommige van die waardes bly steeds ontwykend. Al drie lande is dit eens dat verbeterde besluitneming, die primêre voordeel van die boekhoudsysteem, die kritiese insette bly vir verbeterde dienslewering. Dit is bekend dat wanneer die inligting wat deur die stelsel van toevalling rekeningkundige geproduseer word, doeltreffend gebruik word, dit tot 'n meer effektiewe, doeltreffende en deursigtige gebruik van hulpbronne behoort te lei - 'n voorvereiste vir die verbetering van dienslewering. Die paradoks is dat toevalling rekeningkunde in die munisipaliteite en openbare entiteite gebruik word, maar die meerderheid van hierdie instellings het 'n swak dienslewering rekord. Dit illustreer dat toevalling rekeningkunde in en van opsigself nie 'n beduidende impak op die gehalte van dienslewering sal maak nie en dat daar 'n behoefte vir 'n intensiewe program om beheer, bestuur en vaardighede te verbeter bykomend tot die oplopende rekeningkundige hervorming moet wees. Die studie het bevind dat daar 'n gebrek aan bewyse tussen die aanneming van toevallingrekeningkundige en die moontlike verbeterings in dienslewering met die stelsel is. In hoofsaak is die boekhoudsysteem binne 'n breër stel hervormings ingestel en kan die moontlike impak daarvan nie geisoleer word nie. Dit is ook waargeneem dat die nasionale en provinsiale departemente swak is in die toevallingrekeningkundige stelsel en dat daar beduidende risiko's vir die implementering van die verandering in die afsienbare toekoms. In lig van hierdie opsomming kan die hipotese nie bevestig word dat die toevallings rekeningkunde as ‘n beter model bevestig is om die dienslewering uitdagings aan te spreek in die Regering.