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Colombia is working towards compiling quarterly sectoral accounts and balance sheets to support domestic policymaking by gaining a much deeper understanding of the interrelationship between the real sector accounts and the financial accounts, and the vulnerabilities that may reside in specific sectors as sources for spillovers to other sectors. Sectoral accounts and balance sheets are critical to help detect systemic risks, vulnerabilities, and possible contagion from economic shocks. The authorities continued to acknowledge the additional benefit from work in this area as it moves towards subscription to the IMF’s Special Data Dissemination Standard Plus and continued accession negotiations with the Organization for Economic Co-operation and Development. The priority is first on establishing timely annual integrated estimates between the National Administrative Department of Statistics (DANE) and the BRC, followed by quarterly estimates.

Accounting --- Public Administration --- Public Sector Accounting and Audits --- Public finance accounting --- Financial reporting, financial statements --- Fiscal accounting and reporting --- Financial statements --- Public financial management (PFM) --- Finance, Public --- Colombia

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Global forces and accountability once again converge in this volume, illustrating the significant and multifaceted nature of the role of accounting in societies. The accounting discipline in its numbers, its silences, its privileging of select classifications over others, it is continually constructing knowledge, cultivates meaning, and impacts public policy in the intersection of socio-political-economic realms. The research in this volume responds to calls for examining accounting as an interdisciplinary role in neoliberal governance by examining migration, race, gender, class and the creation of the 'other'. Each paper uniquely contributes toward significantly exploring accounting's role in disenfranchising populations while identifying participants actualized and potential role in emancipatory struggles. By recognizing marginalized groups embedded power rather than casting them as victims, the authors reject an inevitability of widening inequalities and forms of violence to world populations. Rather these critical accounting researchers seriously tackle the task of transformation, providing pathways for thinking differently and aspiring for change.

Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Accounting --- Business --- Bookkeeping --- Public interest --- State, The --- Common good --- Social aspects --- E-books --- Business & Economics --- Public finance accounting. --- Labour economics. --- Public interest. --- Financial. --- Social aspects.

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Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust. One might speculate an essential premise behind the audit of publicly held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this volume researchers, exploring themes of deception: examine financial statement manipulation in the decade after Sarbanes-Oxley (SOX), consider internal control impacts on earnings management, deliberate on the usefulness of audit opinions, and contemplate tax evasion practices and their antecedents. In contextualizing the public interest these researchers contemplate cultural distinctions, conflicts of interest, regulation, and the dynamic interfaces and divides between practitioners and academics. Envisioning the facilitation of overall enhancement of the broad community, recommendations for increasing the quality of communication between scholars and professionals is deliberated. Contributing as well to the undeniable concern for broad environmental degradation, the role of the discipline in maintaining the status quo is challenged. Rather, accounting's characterization of accountability should include attributes of socio-environmental destruction: complexity, uncertainty and diffused responsibility. These emergent accounts would inform the journey of constructing more representative accounts of technological degradation. Such imaginative emancipatory accounting would enhance decision- making, develop social well-being, and unfold new forms of knowledge and possibilities.

Accounting fraud. --- Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Fraudulent accounting --- Accounting --- Fraud --- Corrupt practices --- Earnings management --- E-books --- Creative accounting --- Managed earnings --- Management, Earnings --- Finance, Public --- Business & Economics --- Public finance accounting. --- Financial. --- Government accounting --- Governmental accounting --- Public accounting

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Several features of Tanzania's budget system find their roots in the arrangements inherited from the United Kingdom. These include a legal framework that emphasizes accountability; a cabinet of ministers with strong budget decision-making powers; a parliament with very limited budget powers; and a similar external audit organization. In both countries, budget execution is decentralized to individual ministries, with accounting officers responsible to a parliamentary accounts committee. These similarities are blended with contrasts, including in Tanzania: a presidential system of government, one dominant political party, a written constitution, and some fragmentation in central budget decision-making within the executive.

Accounting --- Budgeting --- Public Finance --- National Budget --- Budget Systems --- National Government Expenditures and Related Policies: General --- National Budget, Deficit, and Debt: General --- Public Administration --- Public Sector Accounting and Audits --- Budgeting & financial management --- Public finance & taxation --- Public finance accounting --- Budget planning and preparation --- Budget execution and treasury management --- Expenditure --- Public financial management (PFM) --- Fiscal accounting and reporting --- Budget --- Expenditures, Public --- Finance, Public --- United Kingdom

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This paper discusses the findings of fiscal transparency reports on standards and codes (ROSCs) for most EU accession candidate countries. Emphasis is given to the need to establish effective and accountable medium-term budget frameworks to establish policy credibility and anchor adjustment programs to meet EU fiscal goals. Adoption of budgeting and accounting standards consistent with the IMF Government Finance Statistics Manual 2001 framework will also help link budget decisions to EU standards of fiscal reporting. More consistent and comprehensive coverage of off-budget activities is needed for assessing fiscal risk and sustainability. Finally, local government issues need to be addressed by many of these countries since EU fiscal goals are set with reference to general government. Progress in all of these areas can be monitored by keeping fiscal ROSC assessments up to date.

Accounting --- Budgeting --- Public Finance --- National Budget --- Budget Systems --- Public Administration --- Public Sector Accounting and Audits --- Fiscal Policy --- Public Economics: General --- Budgeting & financial management --- Macroeconomics --- Public finance accounting --- Public finance & taxation --- Budget planning and preparation --- Fiscal transparency --- Fiscal policy --- Fiscal accounting and reporting --- Fiscal risks --- Public financial management (PFM) --- Budget --- Finance, Public --- Czech Republic