{"id":1943,"date":"2017-06-21T18:14:58","date_gmt":"2017-06-21T15:14:58","guid":{"rendered":"http:\/\/ceccar.org\/en\/?p=1943"},"modified":"2017-06-21T18:14:58","modified_gmt":"2017-06-21T15:14:58","slug":"improving-public-sector-management-and-performance-the-case-for-accrual-accounting","status":"publish","type":"post","link":"https:\/\/ceccar.org\/en\/?p=1943","title":{"rendered":"Improving Public Sector Management and performance: the case for accrual accounting"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: small; color: #000000;\">In a recent article of International Accounting Bulletin, Svetlana Klimenko\u00a0&#8211; lead financial management specialist at World Bank and Daniel Nogueira-Budny &#8211; World Bank specialist on governance and public sector reform, look at the current state of public sector management worldwide and come with a few recommendations on improving its performance and efficiency:<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: small; color: #000000;\">\u201e<em>Public sector management (PSM) is about ensuring that the machinery of the public sector works efficiently and effectively. This is crucial because it can enhance\u2014or undermine\u2014a government\u2019s ability to deliver results across all sectors. Poor public sector management leads to poor public sector performance: the suboptimal provision of public services, in terms of equity, access, and\/or quality. This is particularly worrisome for the disadvantaged, as they rely disproportionately on public services<\/em>.\u201d<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: small; color: #000000;\">The article brings insight on several significant aspects related to public sector accounting and management:<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: small; color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0 Accrual basis accounting and public sector management<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: small; color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0 Benefits of accrual basis accounting for public sector performance<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: small; color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0 Management of Fiscal Risks<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: small; color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0 Closing the feedback information loop to improve delivery of public services<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: small; color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0 Transparency and accountability<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: small; color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0 Accounting standards and public sector performance.<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: small;\"><span style=\"color: #000000;\">The complete article is available<\/span> <a href=\"http:\/\/www.internationalaccountingbulletin.com\/comments\/improving-public-sector-management-and-performance-the-case-for-accrual-accounting-5845244\">here<\/a>.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>In a recent article of International Accounting Bulletin, Svetlana Klimenko\u00a0&#8211; lead financial management specialist at World Bank and Daniel Nogueira-Budny &#8211; World Bank specialist on governance and public sector reform, look at the current state of public sector management worldwide and come with a few recommendations on improving its performance and efficiency: \u201ePublic sector management&nbsp;<a href=\"https:\/\/ceccar.org\/en\/?p=1943\" class=\"read-more\">Citeste mai departe<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1943","post","type-post","status-publish","format-standard","hentry","category-stiri","cat-8-id"],"_links":{"self":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/1943","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1943"}],"version-history":[{"count":1,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/1943\/revisions"}],"predecessor-version":[{"id":1944,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=\/wp\/v2\/posts\/1943\/revisions\/1944"}],"wp:attachment":[{"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccar.org\/en\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}