حسابداری اقلام تعهدی در بخش دولتی: جاده همیشه گرفته نشده است
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|8951||2011||10 صفحه PDF||سفارش دهید||7660 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Management Accounting Research, Volume 22, Issue 1, March 2011, Pages 36–45
The move from cash to accruals accounting by many governments is viewed as an aspect of an ongoing New Public Management agenda designed to achieve a more business-like and performance-focused public sector. Proponents argue that accruals accounting provides more appropriate information for decision makers and ultimately leads to a more efficient and effective public sector. The transition from cash to accruals accounting for UK central government departments was announced in the early 1990s and was embedded within approximately ten years. At that time there were clear indications that analogous changes, following a similar timeline, would occur in the Republic of Ireland (RoI). In reality, the changes were significantly less extensive. Utilising document analysis and interviews with key actors, this paper considers why a functioning accruals system was established in the UK whereas in the RoI the change to accruals accounting was a ‘road not taken’.
Over the last 25 years, numerous changes, which collectively are categorised as New Public Management (NPM), have been introduced at different paces and in different ways in public sectors across the world, including the United Kingdom (UK) and Republic of Ireland (RoI). These changes often include a move from a cash-based to an accruals-based accounting system in the belief that this will provide more appropriate information for decision makers and lead to better decision making. In the early 1990s, the UK and RoI governments provided clear indications of their desire to introduce accruals accounting in central government in the near future. However, while accruals accounting was embedded in the management accounting and financial reporting systems of UK central government departments by 2003, change in the RoI has been minimal. Given the apparent initial desire to introduce accruals accounting in central government in both the UK and RoI, this paper examines the impact of its adoption in the UK and explores the reasons why significant accruals-accounting principles were not ultimately embedded into the RoI's central government. In terms of the format of the paper, the next section discusses the linkages between NPM, accruals accounting and new institutional theory in order to provide a theoretical and contextual backdrop for the reported empirical research. This is followed by an analysis of recent changes in government accounting systems in both the UK and RoI. After outlining the research method, the next section reports the results of semi-structured interviews with key actors in the public administrations in both jurisdictions. In the final sections the results are discussed and conclusions drawn.
نتیجه گیری انگلیسی
It is clear that accruals accounting is well embedded in central government departments in the UK. From the interviews it is seen that, under RAB, the accounting information is complex, few managers understand it and there is limited conviction that its provision has resulted in improved decision making. Moreover, the introduction of RAB has led to significant cost increases (at implementation and in use). Whether, in the long term, this will change is unknown; what is known is that some years after it went ‘live’, several of the UK interviewees questioned its contribution. In the RoI a comprehensive system of accruals accounting does not operate (and looks unlikely in the near future). The fact that almost 20 years ago the RoI apparently started out on the same road as the UK is of interest. The factors leading to a different arrival point may be many including: a rational choice based on pragmatism; a general tendency for the RoI not to embrace NPM ideas with excessive enthusiasm; the weaker ideological and political thrust from the centre; cultural differences; and the disappointing implementation experience of the UK. It appears that a mixture of rational choice and differing logics provides an explanation of what has happened. For the RoI, the change to accruals accounting was a ‘road not taken’ and, as in Robert Frost's famous poem,3 a number of grounds for such a choice are apparent. Using a very positive view of what occurred in the RoI, perhaps, as could be the case with a range of NPM reforms, a gradualist, ad-hoc, cherry picking, reflective process was used (indicative of, in the words of Lounsbury (2007), a differing RoI logic). Consequently, a comprehensive accruals-accounting system has been considered and discarded with respect to management accounts, with more modest accruals adjustments made to fundamentally cash-based AAs in respect of financial reporting. Maybe as in the poem: ‘two roads diverged in a wood, and I–I took the one less travelled by, and that has made all the difference’. Whether such a road was taken by design or default (or a mixture of the two) is unknown, but given the UK experience, who is to say that the RoI road, a road less travelled of late by many ‘modern’, western NPM countries, may not have been the wiser choice.