Journal of Public Budgeting, Accounting and Financial Management最新文献

Budget ratcheting in museums 博物馆预算紧缩

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-11-07 DOI: 10.1108/jpbafm-04-2023-0055

Niels Sandalgaard, Per Nikolaj Bukh

{"title":"Budget ratcheting in museums","authors":"Niels Sandalgaard, Per Nikolaj Bukh","doi":"10.1108/jpbafm-04-2023-0055","DOIUrl":"https://doi.org/10.1108/jpbafm-04-2023-0055","url":null,"abstract":"Purpose This study focuses on ratcheting and budget behavior in nonprofit museums. Specifically, the authors examine how performance compared with the budget affects future revenue budgets, and how this differs from the extant literature focused on for-profit organizations. The study focuses specifically on the relationship between museums and their sources of public funding and how this affects how museums prepare budgets. Design/methodology/approach Based on four years of data covering 97 state-subsidized Danish museums, the authors analyze budget ratcheting using least absolute deviation (LAD) estimations in the form of median regressions. Findings The authors find that when actual revenue from admission charges is below the budget, the decrease in the following year's budget is greater than the increase in the following year's budget when actual revenue from admission charges is above the budget (i.e. the authors find asymmetrical ratcheting). Research limitations/implications The findings are based on a specific setting (Danish museums), and the results may not be generalizable to other settings. Practical implications This study provides insights into the museum sector and other sectors with similar characteristics and contributes to understanding the differences between museums and for-profit organizations when it comes to budgeting. As private-sector management practices are gaining ground in the museum sector, it is important to learn more about budgeting-related issues in this sector. Originality/value The asymmetrical ratcheting the authors find is the opposite of ratcheting typically found in for-profit organizations. The authors attribute the results to the incentive conflict between museums and their public funding sources. The authors point to the museums' dependence on public funding as an explanation for the results and, thereby, extend the knowledge on ratcheting to organizations with different characteristics than traditional, for-profit organizations.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135432021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Internal auditor's interpersonal trust building: the Israeli public sector 内部审计师人际信任的建立:以色列公共部门

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-18 DOI: 10.1108/jpbafm-02-2023-0021

Yovav Eshet

{"title":"Internal auditor's interpersonal trust building: the Israeli public sector","authors":"Yovav Eshet","doi":"10.1108/jpbafm-02-2023-0021","DOIUrl":"https://doi.org/10.1108/jpbafm-02-2023-0021","url":null,"abstract":"PurposeThis paper investigate the antecedents of the public sector's senior management in interpersonal trust relationships involving sceptical internal audits in public services administrations. This is fundamental for a positive audit, as it affects the auditing relationship and assures a sound public administration.Design/methodology/approachThe author surveyed 261 senior management from 24 Israel's local authorities (about 30%), representing large, medium and small administrations in Israel's North District.FindingsThe results indicate that senior management's antecedents to trust sceptically minded internal audits are positive for audit knowledge sharing. Findings also reveal that the internal auditor's ability, integrity and benevolence significantly impact senior management's trust. Whereas open communication does not significantly affect the senior management's propensity to trust, its satisfaction with its internal auditor fosters positive trust and support.Practical implicationsUnderstanding the antecedents of the senior public manager on internal audit benefits the audit outcomes. Albeit audit professional scepticism's interpersonal trust relationship with senior public manager influences the audit. Audits efficiently related to organisational culture and outcomes.Originality/valueA new practical model of senior management trust antecedents is presented for a more effective auditing system and public administration. The model is original, as no other empirical studies have yet dealt with senior management's trust in internal audits in the public sector.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135823743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Fraud analytics practices in public-sector transactions: a systematic review 公共部门交易中的欺诈分析实践:系统回顾

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-17 DOI: 10.1108/jpbafm-11-2022-0175

Adhi Alfian, Hamzah Ritchi, Zaldy Adrianto

{"title":"Fraud analytics practices in public-sector transactions: a systematic review","authors":"Adhi Alfian, Hamzah Ritchi, Zaldy Adrianto","doi":"10.1108/jpbafm-11-2022-0175","DOIUrl":"https://doi.org/10.1108/jpbafm-11-2022-0175","url":null,"abstract":"Purpose Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing fraud. The subject of fraud analytics will continue to expand in the future for public-sector organizations; therefore, this research examined the progress of fraud analytics in public-sector transactions and offers suggestions for its future development. Design/methodology/approach This study systematically reviewed research on fraud analytics development in public-sector transactions. The review was conducted from June 2021 to June 2023 by identifying research objectives and questions, performing literature quality assessment and extraction, data synthesis and research reporting. The research mainly identified 43 relevant articles that were used as references. Findings This research examined fraud analytics development related to public-sector financial transactions. The results revealed that fraud analytics expansion has not spread equally, as most programs have been implemented by governments and healthcare organizations in developed countries. This research also exposed that the analytics optimization in fraud prevention is higher than for fraud detection. Such analytics help organizations detect fraud, improve business effectiveness and efficiency, and refine administrative systems and work standards. Research limitations/implications This research offers comprehensive insights for researchers and public-sector professionals regarding current fraud analytics development in public-sector financial transactions and future trends. Originality/value This study presents the first systematic literature review to investigate the development of fraud analytics in public-sector transactions. The findings can aid scholars' and practitioners' future fraud analytics development.","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135944868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

JPBAFM 35.6 Publisher's note JPBAFM 35.6出版商的说明

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.1108/jpbafm-12-2023-202

Giuseppe Grossi

引用次数: 0

Assessing The Level of Corruption in the Public Sector in Nigeria. A Study of Gombe State Public Service 评估尼日利亚公共部门的腐败程度。贡贝州公共服务研究

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg12.26

Audu Ardo Taimin, Salisu Auwalu, Macmilan Ahmadu

引用次数: 0

An Analysis of Local Government Financial Autonomy as the Bedrock to National Development (Case Study of Bauchi Local Government) 地方政府财政自治作为国家发展的基石分析(以包奇地方政府为例)

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg144.152

Yusuf Sani Can. Muhammad, Alhaji Kawugana

引用次数: 0

Effects Of Nigerian Financial System on Financial Management in Public Sector 尼日利亚财政制度对公共部门财务管理的影响

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg62.72

Joel Ihenyen Confidence, Mathew Gospel Erebi

引用次数: 0

Electronic Tax Services and the Ease of Tax Compliance in Nigeria 电子税务服务和尼日利亚税务合规的便利性

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg212.228

D. S Edori

{"title":"Electronic Tax Services and the Ease of Tax Compliance in Nigeria","authors":"D. S Edori","doi":"10.56201/jafm.v9.no9.2023.pg212.228","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg212.228","url":null,"abstract":"In order to increase tax compliance, the FIRS introduced the electronic tax services. Therefore, this study was undertaken in order to ascertain if the electronic tax services have significant impact on the ease of tax compliance. Anchoring on the positivism paradigm, the survey design was picked as the research design. The questionnaire been the instrument adopted for data collection, was distributed to 106 carefully selected from the infinite population. Using the PPMC in analysing the primary data, the study’s assessment found “e-registration”, “e-stamp duty”, “e-tax payment”, “e-receipt”, “e-filing”, and “e-TCC” all have significant impact of the ease of tax compliance with 0.000 value of significance across board. The study further ascertained that all the six e-tax services have positive correlation with the ease of doing business. Finally, the correlation result implies strong correlation between e-registration, e-filing, e-TCC and ease of tax compliance with the value of 0.763, 0.678, and 0.603 respectively while e-stamp duty, e-tax payment and e-receipt and ease of tax compliance implies moderate relationship with the value of 0.580, 0.582 and 0.603 respectively. Recommendations made base on the result are; proactive steps by FIRS to create awareness and increase knowledge on the taxpayers’ registration through the e-tax services using various enlightenment and tax education measures; granting of certain incentives for users of the e-tax services; the issue of system downtime should be addressed by putting in place measures that can address the issue; filing of returns using e-filing should be made in such a way that corrections and modifications can be done after filing or submission; e-receipts should be sent to the taxpayer’s email and the e-TCC has made it easier for taxpayers hence should be upheld. The conclusion made by the study is that there is the presence of impact hence, e-tax services have significant impact on ease of tax c","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135858196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Portfolio Diversification and Return on Equity of Deposit Money Banks in Nigeria 尼日利亚储蓄货币银行投资组合多元化与股本回报率

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg158.179

Prof. Ojiegbe Josephine Ngozi, Dr. Otiwu Kingsley Chukwudi, Aderigha Ades George

{"title":"Portfolio Diversification and Return on Equity of Deposit Money Banks in Nigeria","authors":"Prof. Ojiegbe Josephine Ngozi, Dr. Otiwu Kingsley Chukwudi, Aderigha Ades George","doi":"10.56201/jafm.v9.no9.2023.pg158.179","DOIUrl":"https://doi.org/10.56201/jafm.v9.no9.2023.pg158.179","url":null,"abstract":"Portfolio Diversification and return on equity of deposit money banks in Nigeria for the period 1990-2020 is the focus of this paper. Treasury bills, acquisition of ordinary shares capital, investments in subsidiaries, and foreign investments outside Nigeria were the explanatory variables and proxies for Portfolio Diversification while return on equity is the dependent variable for all deposit money banks in Nigeria, for the periods under review. In the course of the study, data were obtained from the website of Central Bank of Nigeria statistical bulletin and annual report of Nigerian Deposit Insurance Corporation (NDIC). The Augmented Dickey Fuller (ADF) test option was used to test for unit roots. The autoregressive distributed lag (ARDL) and bounds test tools were used to estimate the short and long run relationships respectively. The study discovered that at short run, treasury bills, and ordinary share capital are negatively related and not significantly related to return on equity, while investments in subsidiaries and foreign balances outside Nigeria are positively related to return on equity of DMBs at most lag periods. It was further observed that at different lag periods, the variables do not significantly predict the direction of return on equity of DMBs. Long run relationship was also observed to exist amid treasury bills, acquisition of ordinary shares capital, investment in subsidiaries, foreign investments outside Nigeria and return on equity of all deposit money banks in Nigeria for the period 1990- 2020. At short run period, DMBs should diversify into investments in subsidiaries, as this would improve return on equity. Deposit Money Banks should also diversify into foreign holdings that would yield positive net present values. Deposit money banks in Nigeria should diversify into foreign investments with the right mix that would improve retur","PeriodicalId":53178,"journal":{"name":"Journal of Public Budgeting, Accounting and Financial Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135918703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Governance and Financial Performance of Listed Firms in Nigeria; Z-Score Approach 尼日利亚上市公司治理与财务绩效研究z分数的方法

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-10-13 DOI: 10.56201/jafm.v9.no9.2023.pg42.61

Ime Boniface Philip, Prof. Nkanikpo Ibok, Essien Amos Ukpe, Eno Gregory Ukpong

引用次数: 0