公共会计准则、国际财务报告准则和会计质量——重点是公共管理

Q1 Social Sciences

Administratie si Management Public Pub Date : 2022-11-25 DOI:10.24818/amp/2022.39-09

M. Otrusinová, Marie Paseková, David Homola, Bohumila Svitáková

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引用次数: 1

摘要

会计错误是由国家会计准则引起的吗?本文的目的是确定问题与会计信息的质量，当新的捷克会计准则在公共部门使用。目的是比较公共部门会计准则和国际财务报告准则对捷克会计准则的影响以及私营实体和公共部门实体的会计错误率。本文分析的数据是在2018年和2019年获得的。定量研究的结果受到统计测试，以回答研究问题，以及确定利润和非营利(公共部门)组织之间的差异。结果表明，捷克公认会计准则对会计错误发生的影响在商业或公共部门实体中都没有统计学意义。此外，根据受访者，捷克会计准则后的公共财政会计改革不被认为是会计错误的通常原因。实际上，遵循更新的捷克GAAP可以提高财务报表的质量，避免在编制财务报表时出现错误。这些发现与现有的几篇论文一致，因此支持现有的观点，即国际公共部门会计准则或国际财务报告准则的应用促进了会计质量。

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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IPSAS, IFRS, AND THE QUALITY OF THE ACCOUNTING - WITH AN ACCENT ON PUBLIC MANAGEMENT

Are accounting errors caused by national accounting standards? The goal of this paper is to identify the problems with the quality of accounting information when the new Czech accounting standards are used in the public sector. The aim is then to compare the impact of IPSAS and IFRS on the Czech accounting standards and the accounting error rate of private entities and public sector entities. Data analyzed in this paper were obtained in 2018 and 2019. The results of quantitative research are subjected to statistical testing in order to answer the research questions as well as identify differences between profit and non-profit (public sector) organizations. Results indicate that the impact of Czech GAAP on the occurrence of accounting errors is not statistically significant for either business or public sector entities. In addition, according to respondents, the Czech accounting standards after the public finance accounting reform are not considered to be the usual cause of errors in accounting. Actually, compliance with the updated Czech GAAP improves the quality of the financial statements and avoids errors when preparing financial statements. These findings are in line with several existing papers and thus support the existing idea that IPSAS or IFRS application promotes the quality of accounting.

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来源期刊

Administratie si Management Public Social Sciences-Sociology and Political Science

CiteScore

6.00

自引率

0.00%

发文量

期刊介绍： Is an international academic journal, published by The Bucharest University of Economic Studies, Faculty of Administration and Public Management and the International Centre for Public Management. Is an open access journal published in English, twice a year. Is double peer-reviewed. Includes articles prepared by scholars, researchers and practitioners. Is addressed to the teachers, researchers, Ph. D students, master students, undergraduate students, public managers, civil servants and to other categories of readers. The papers published in this journal: - Contain the research results of some researches and surveys developed by the authors. - Include new theoretical/practical and original approaches that were presented and analysed by the authors. - Offer solutions for the public managers problems. - Stimulate the know-how transfer from an institution to another, from a country to another in the areas of administration and public management. The paper proposed for evaluation can be sent throughout the year, preferably by the end of April or before the end of October. Main areas covered by the journal articles are: public management; public administration; public policy; public services; social economy; social environment; management of the nongovernmental organizations; human resources management in the public sector; decision making in public organizations; governance; communication in public sector; sociology; demografy; migration; globalization; other related domains.