Displaying 1-4 of (4) Marked Citations The accounting records of the Monastery of Silos throughout the eighteenth century: the accumulation and management of its patrimony in the light of its accounts books Prieto, Begona, Mate, Lorenzo, Tua, Jorge Accounting History, May 2006; vol. 11: pp. 221-256 This article firstly presents the sophisticated bookkeeping system used by the Benedictine monks of the Monastery of Silos (Spain) during the eighteenth century, the procedures for which were set down in the Constitutions of 1701 of the Congregation of Saint Benedict of Valladolid. In the light of these regulations and the bookkeeping records that are still preserved to this day at the monastery, the activities that sustained the economic life of the monastery and led to the accumulation of its patrimony are examined. The study includes an itemized breakdown of the different types of income: capital rents, rents from land and livestock, ecclesiastical dues, and retributions for religious services. Similarly, the use made of the financial flows arising from the income is also analysed and a summary of the results is presented for the period under analysis (1694-1801), which sheds light on the role of the monastery as an administrator of its assets and its rights. Both sections lead to a set of conclusions reflecting on the contributions, attributes and functions of the accounting procedures in use at the time, as well as on the role of this institution as an economic and social agent with an interest in preserving the privileges and assets it had acquired while continuing to intervene in economic affairs. ------------------------------------------------------------- The harmonization of government financial information systems: the role of the IPSASs Benito, Bernardino, Brusca, Isabel, Montesinos, Vicente International Review of Administrative Sciences, Jun 2007; vol. 73: pp. 293-317 The publication of International Public Sector Accounting Standards (IPSASs) in the field of governmental financial reporting has raised the necessity for a wide-ranging discussion about the harmonization of public sector accounting systems. The article has a double aim: to show the adoption or not of IPSASs in local and central government and to analyse the level of convergence between the different countries studied. In order to achieve these objectives, we carried out an empirical study, whose results allow us to show that while some accounting systems are very close to the IPSASs model, others are completely different. Nevertheless, we think that this could be a starting point and that in the near future countries could tend towards IPSASs more and more, which may be the most probable way to reach convergence accounting systems between them. ------------------------------------------------------------- Accrual accounting in the public sector: the case of the New South Wales government Christensen, Mark Accounting History, Nov 2002; vol. 7: pp. 93-124 Accounting technologies have dominated public sector management reforms and accrual based financial reporting has been significant amongst these technologies. This paper examines the process of change in the New South Wales Government's early adoption of accrual based financial reporting. The study's main objective is to present a history that identifies the agents of change promoting and facilitating an early adoption of public sector accrual accounting. The main primary data source for this research was interviews with three categories of participants who had some involvement in the decision that dates back to the late 1980s. Historical research methods were used within an analytical framework provided by a proposed variant of Luder's (1994) Contingency Model. The paper finds that a revised Contingency Model is useful as a framework and that the major role played by management consultants was a significant aspect of the case study. ------------------------------------------------------------- Assessing Potential Accounting Manipulation: the Financial Characteristics of Charitable Organizations with Higher than Expected Program-Spending Ratios Trussel, John Nonprofit and Voluntary Sector Quarterly, Dec 2003; vol. 32: pp. 616-634 Accounting manipulation is defined as when the managers of an organization intentionally misstate their financial information to favorably represent the entity's financial performance.Managers of nonprofit organizations may have incentives to manipulate their reported program-spending ratios because donors use them in determining contribution decisions.The program-spending ratio is the percentage of expenses that is allocated to programs rather than to administrative or fundraising functions.In this study, I analyze the financial characteristics of potential accounting manipulators: those organizations that have program-spending ratios significantly higher than expected.I limit the study to relatively large nonprofit charitable organizations (charities) and use six financial indicators of accounting manipulation to develop a predictive model.The model is significant, with most of the financial indicators significantly contributing to the overall model. Also, within certain parameters, the model can predict with reasonable accuracy whether or not a charity is a potential accounting manipulator.