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Overview of reports and type of information contained

Overview of reports and type of information contained

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Overview of reports and type of information contained
The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits
Article
Full-text available
  • Nov 2018
In a multiple-step reform process, the city-state of Hamburg introduced a full accruals accounting and budgeting system. Based on a document analysis, this paper describes how the reforms were implemented, who the supporters were, and what the motivation behind their support was. It also analyses what benefits users of financial information have ga...
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... on the execution of the budget as documented in the annual budget account and the consolidated account the state parliament decides on granting the government discharge. Table 2 shows the different reports and the type of budgetary or accounting information 2 they contain. ...

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Determinan Keberhasilan Penerapan Sistem Akuntansi Instansi Berbasis Akrual Dalam Penyusunan Laporan Keuangan Pemerintah
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The manifestation of the application of government accounting standards is the WTP opinion from BPK. This study aims to examine the effect of financial staff education, accounting training, the use of the SAIBA application, and organizational commitment to the successful application of an accrual-based accounting system. This research was conducted at the Land Office work unit within the scope of the NTB Province BPN Regional Office. Respondents numbered 63 people. Data analysis techniques used multiple linear regression analysis. The results showed that organizational commitment had a positive effect, the use of the SAIBA application had a negative effect, but financial staff education and accounting training had no effect on the successful application of the accrual-based agency accounting system. Keywords: Financial Staff Education; Accounting Training; SAIBA; Organizational Commitment; Accrual Based Institution Accounting System.
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