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A Systems Approach to Comprehend Public Sector (Government) Accounting

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Integrated Science in Digital Age (ICIS 2019)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 78))

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Abstract

The present paper seeks to elaborate a framework for investigating public sector (government) accounting in terms of its relationship with the traditional budget. Indeed, a global shift towards a more accountable public sector under the banner of New Public Management in general and accrual accounting in particular is somehow expected to encroach on this relationship, gaining a strong impetus to research it. By employing a conceptual framework for what accountants do or are anticipated to do, we first examine accounting as a system of interrelated elements. We then turn our attention to exploring the nature of the relationship between the budget and accounting in the light of the machine metaphor. Thereafter, some empirical evidence on the topic is succinctly reviewed as reflected in the literature. We end this paper by posing some questions to be addressed in future studies.

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Notes

  1. 1.

    See e.g. [18, 25] for more discussion on this topic.

  2. 2.

    Viewing accounting as a system is not confined to one discussed in this paper. For example, Bergevärn et al. [6] suggest to divide accounting in action into two systems – a norm system and an action system. The latter can further be elaborated and classified into two sub-systems, namely a practice sub-system and a use sub-system. This distinction is, however, beyond the scope of the present research.

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Author information

Authors and Affiliations

  1. Nord University, 8049, Bodø, Norway

    Konstantin Timoshenko

  2. University of South-Eastern Norway, 3603, Kongsberg, Norway

    Chamara Kuruppu

  3. Østfold University College, 1757, Halden, Norway

    Imtiaz Badshah

  4. University of Sri Jayewardenepura, Nugegoda, 10250, Sri Lanka

    Dayananda Ambalangodage

Authors
  1. Konstantin Timoshenko
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  2. Chamara Kuruppu
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  3. Imtiaz Badshah
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  4. Dayananda Ambalangodage
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Correspondence to Konstantin Timoshenko .

Editor information

Editors and Affiliations

  1. Institute of Certified Specialists (ICS), Perm, Russia

    Tatiana Antipova

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Timoshenko, K., Kuruppu, C., Badshah, I., Ambalangodage, D. (2020). A Systems Approach to Comprehend Public Sector (Government) Accounting. In: Antipova, T. (eds) Integrated Science in Digital Age. ICIS 2019. Lecture Notes in Networks and Systems, vol 78. Springer, Cham. https://doi.org/10.1007/978-3-030-22493-6_6

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