Accrual-Based Accounting and Fiscal Performance: Empirical Evidence from Higher Education Institutions

IF 2.2 3区管理学 Q2 PUBLIC ADMINISTRATION

Public Performance & Management Review Pub Date : 2023-04-05 DOI:10.1080/15309576.2023.2178468

Jin Kim, Hwan Chung

引用次数: 0

Abstract

Abstract This study aims to advance our knowledge about the role of accrual accounting regimes in financial decision-making process at Higher Education Institutions. The advantages of accrual accounting in the public sector are well documented from the theoretical perspective. However, empirical findings are relatively rare and primarily rely on either normative arguments or storytelling narratives drawn from case studies. Our paper intends to fill this void by combining archival and survey data from higher education institutions. We investigate whether and to what extent universities with accrual accounting enhance fiscal performance. Based on the results of Mahalanobis distance matching and regression with matched pairs, accrual accounting regimes have a small but positive impact on reducing the debt ratio of such institutions. This paper has the potential to provide information regarding the intended effects of accrual accounting on public organizations.

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权责发生制会计与财政绩效：来自高等教育机构的经验证据

摘要本研究旨在提高我们对权责发生制会计制度在高等教育机构财务决策过程中的作用的认识。从理论角度来看，权责发生制会计在公共部门的优势有据可查。然而，实证研究结果相对较少，主要依赖于规范性论点或案例研究中的故事叙述。我们的论文打算通过结合高等教育机构的档案和调查数据来填补这一空白。我们调查了采用权责发生制会计的大学是否以及在多大程度上提高了财政绩效。基于Mahalanobis距离匹配和配对回归的结果，权责发生制会计制度对降低这类机构的负债率有较小但积极的影响。本文有可能提供有关权责发生制会计对公共组织的预期影响的信息。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Public Performance & Management Review PUBLIC ADMINISTRATION-

CiteScore

5.50

自引率

16.10%

发文量

期刊介绍： Public Performance & Management Review (PPMR) is a leading peer-reviewed academic journal that addresses a broad array of influential factors on the performance of public and nonprofit organizations. Its objectives are to: Advance theories on public governance, public management, and public performance; Facilitate the development of innovative techniques and to encourage a wider application of those already established; Stimulate research and critical thinking about the relationship between public and private management theories; Present integrated analyses of theories, concepts, strategies, and techniques dealing with performance, measurement, and related questions of organizational efficacy; and Provide a forum for practitioner-academic exchange. Continuing themes include, but are not limited to: managing for results, measuring and evaluating performance, designing accountability systems, improving budget strategies, managing human resources, building partnerships, facilitating citizen participation, applying new technologies, and improving public sector services and outcomes. Published since 1975, Public Performance & Management Review is a highly respected journal, receiving international ranking. Scholars and practitioners recognize it as a leading journal in the field of public administration.