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Table of Contents
Intro
Foreword
References
Contents
Notes on Contributors
Acronyms
List of Figures
List of Tables
Chapter 1: The Contribution of Public Sector Accounting and Public Financial Management During and After Times of Crisis
1.1 Introduction
1.2 The Scope of the Book
1.3 Methodological Approaches
1.4 Theoretical Frameworks
1.5 The Implications of the Book Chapters for Public Sector Accounting
1.5.1 Public Sector Accounting in Times of Crisis
1.5.2 Financial Accountability and Auditing in Times of Crisis
1.6 Conclusion
References
Part I: Public Sector Accounting in Times of Crisis
Chapter 2: Budget Process and Budget Structure Under the COVID-19 Pandemic in Indonesia
2.1 Introduction
2.2 The Context: Indonesia and the Pandemic
2.3 Methodology
2.4 Budget Process
2.4.1 Preparation
2.4.2 Approval
2.4.3 Execution
2.4.4 Evaluation
2.5 Budget Structure: A Discussion
2.5.1 Aggregate Fiscal Discipline
2.5.2 Allocative Efficiency
2.6 Conclusion
References
Chapter 3: The Role of the Balance Sheet for Reporting Deficits and Debts by EU Member States: Lessons from the COVID-19 Pandemic
3.1 Introduction
3.2 Literature Review
3.3 Methodology
3.4 Findings
3.4.1 Revenues and Expenditures
3.4.2 Assets and Liabilities
3.4.3 Emphasizing the Balance Sheet Perspective
3.5 Discussion and Conclusion
Appendix
References
Chapter 4: Accounting for Collective Services, Individual Services, and Emergency Relief: Reconsideration in Times of a Pandemic
4.1 Introduction
4.2 Impact of COVID-19 on Government Financial Statements
4.2.1 Overview of the Main Types of Public Programs, in Response to the COVID-19 Crisis
4.2.2 Financial Reporting Guidance from the Standard Setters
4.3 Previous Studies on Accounting for Emergency Relief
4.4 ED 67: "Collective and Individual Services and Emergency Relief"
4.5 Research Methodology
4.5.1 Previous Studies on Comment Letters' Analysis in the IPSASB Standard-Setting Process
4.5.2 Research Method: Analysis of the Comment Letters Sent to ED 67
4.6 Analysis of Comment Letters to the ED 67: Findings
4.6.1 Respondents' Profiles
4.6.2 Respondents' Support of ED 63
4.6.3 Accounting Treatment for Emergency Relief: The Analysis of the Comment Letters
4.7 Conclusions
References
Chapter 5: Impact of Integrated Financial Management Information System Practices in Public Finance Management Performance During COVID-19 Pandemic: Turkey Case
5.1 Introduction
5.2 General Structure of IFMIS
5.2.1 IFMIS Concept and Its Implementation Process
5.2.2 Benefits and Challenges of IFMIS Implementation
5.3 Research Methodology
5.3.1 Research Aim
5.3.2 Research Design
5.3.3 Population and Sample
5.3.4 Data Collection Tool
5.3.5 Data Analysis
5.4 Findings
5.5 Results and Recommendations
References
Foreword
References
Contents
Notes on Contributors
Acronyms
List of Figures
List of Tables
Chapter 1: The Contribution of Public Sector Accounting and Public Financial Management During and After Times of Crisis
1.1 Introduction
1.2 The Scope of the Book
1.3 Methodological Approaches
1.4 Theoretical Frameworks
1.5 The Implications of the Book Chapters for Public Sector Accounting
1.5.1 Public Sector Accounting in Times of Crisis
1.5.2 Financial Accountability and Auditing in Times of Crisis
1.6 Conclusion
References
Part I: Public Sector Accounting in Times of Crisis
Chapter 2: Budget Process and Budget Structure Under the COVID-19 Pandemic in Indonesia
2.1 Introduction
2.2 The Context: Indonesia and the Pandemic
2.3 Methodology
2.4 Budget Process
2.4.1 Preparation
2.4.2 Approval
2.4.3 Execution
2.4.4 Evaluation
2.5 Budget Structure: A Discussion
2.5.1 Aggregate Fiscal Discipline
2.5.2 Allocative Efficiency
2.6 Conclusion
References
Chapter 3: The Role of the Balance Sheet for Reporting Deficits and Debts by EU Member States: Lessons from the COVID-19 Pandemic
3.1 Introduction
3.2 Literature Review
3.3 Methodology
3.4 Findings
3.4.1 Revenues and Expenditures
3.4.2 Assets and Liabilities
3.4.3 Emphasizing the Balance Sheet Perspective
3.5 Discussion and Conclusion
Appendix
References
Chapter 4: Accounting for Collective Services, Individual Services, and Emergency Relief: Reconsideration in Times of a Pandemic
4.1 Introduction
4.2 Impact of COVID-19 on Government Financial Statements
4.2.1 Overview of the Main Types of Public Programs, in Response to the COVID-19 Crisis
4.2.2 Financial Reporting Guidance from the Standard Setters
4.3 Previous Studies on Accounting for Emergency Relief
4.4 ED 67: "Collective and Individual Services and Emergency Relief"
4.5 Research Methodology
4.5.1 Previous Studies on Comment Letters' Analysis in the IPSASB Standard-Setting Process
4.5.2 Research Method: Analysis of the Comment Letters Sent to ED 67
4.6 Analysis of Comment Letters to the ED 67: Findings
4.6.1 Respondents' Profiles
4.6.2 Respondents' Support of ED 63
4.6.3 Accounting Treatment for Emergency Relief: The Analysis of the Comment Letters
4.7 Conclusions
References
Chapter 5: Impact of Integrated Financial Management Information System Practices in Public Finance Management Performance During COVID-19 Pandemic: Turkey Case
5.1 Introduction
5.2 General Structure of IFMIS
5.2.1 IFMIS Concept and Its Implementation Process
5.2.2 Benefits and Challenges of IFMIS Implementation
5.3 Research Methodology
5.3.1 Research Aim
5.3.2 Research Design
5.3.3 Population and Sample
5.3.4 Data Collection Tool
5.3.5 Data Analysis
5.4 Findings
5.5 Results and Recommendations
References