Serbia - public sector accounting review : report on the enhancement of public sector financial reporting

The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS

The impact of national culture on e-government implementation: A comparison case study

Over the past decade there has been increasing interest in the IS research literature on the impact of cultural differences on the development and use of information and communications technologies (Ives & Jarvenpaa, 1991; Shore & Venkatachalam, 1995; Tractinsky & Jarvenpaa, 1995, Myers and Tan, 2002, Ali and Brooks, 2008). In this paper the authors explore the influence of national culture on eGov implementation. The authors have conducted a comparative case study in two different countries the UK as a developed country and Sari Lanka as a developing country. The research findings highlight the potential influence of cultural differences on eGov implementation

A guide to implementing cloud services

The Australian Government’s policy on cloud computing is that agencies may choose to use cloud computing services where they provide value for money and adequate security, as stated in the April 2011 Australian Government Cloud Computing Strategic Direction Paper1 (the Strategic Direction Paper).   Readers new to cloud computing should read the Strategic Direction Paper which provides an introduction to cloud computing, a definition and an overview of its associated risks and benefits as they apply to Australian Government agencies. The guide supports the Strategic Direction Paper and provides an overarching risk-based approach for agencies to develop an organisational cloud strategy and implement cloud-based services. It is designed as an aid for experienced business strategists, architects, project managers, business analysts and IT staff to realise the benefits of cloud computing technology while managing risks

A Framework to Use Public-Private Partnership for Smart City Projects

The concept of Smart City has been emerging as a strategic set of integrated initiatives encompassing infrastructures, technology and digital services for the purpose of enhancing the quality of life of citizens. However, the development and implementation of Smart City projects require considerable investments that are difficult to fund with traditional public finance. In this context, Public-Private-Partnerships (PPP) appear to be suitable solutions to overcome the shortage of public finance and cuts on public spending. However, the adoption of PPP forms for Smart City projects has not been fully explored and only experimentally applied so far. In order to promote the usage of PPP to finance Smart City initiatives, this paper proposes some PPP financial instruments and discusses the associated strengths and weaknesses. In particular, the use of Project Finance, Revenue Sharing and Social Impact Bonds are suggested as sound alternatives and suitable sources of financing for Smart City project

EGovernance implementation model: Case study of the federal government agencies of Pakistan

Copyright @ 2013 EMCIS.This study examines the eGovernance potential to bring about structural changes in the way in which government agencies operate, interact and communicate internally and externally with its citizens. Public sector needs to adopt eGovernance that is focused on the citizen satisfaction. In many developed countries, the types and quality of public services provided by a Government to its citizens have evolved over time, due to their change in thinking regarding the role of Government, from being a traditional government to that of being a modern service provider. Thus, this study will focus on the complaint management information systems of the selected federal government agencies in Pakistan. Authors were able to derive the implementation model of eGovernance only after doing analysis of all of the data obtained from questionnaires, interviews and observations at the federal government level in Pakistan. Authors found that the overall outcome of the validation process indicated that the model is highly satisfactory to improve the overall eGovernance system to provide modern services to its citizens