Centro de Documentação da PJ
Monografia
 CD98 |
Developments in performance measurement structures in public sector entities [Documento electrónico] / Professional Accountants in Business Committee.- New York : International Federation of Accountants, 2008.- 1 CD-ROM ; 12 cm. - (Information paper ; November 2008)
Ficheiro de 969 Kb em formato pdf (72 f.). Resumo extraído da publicação. Também disponível em: http://www.ifac.org/Members/DownLoads/PAIB_Public_Sector_Survey.pdf. Acedido em 20 de Janeiro de 2009.
ISBN 978-1-934779-61-3
CONTABILIDADE PÚBLICA, CONTABILIDADE, ANÁLISE FINANCEIRA, INQUÉRITO-ESTUDO
"In the spring of 2008, the Professional Accountants in Business Committee (PAIB) of the International Federation of Accountants (IFAC) carried out a global survey designed to identify similarities and differences in performance measurement structures in public sector entities and to assess the extent to which these structures help meet their objectives." Conteúdos: "Foreword. Table of contents. Summary of key findings. Introduction: Survey methodology and classification (Level of government; Sector analysis; Country analysis); Performance measurement in public sector entities (Public sector versus private sector; Performance measurement); Professional accountants in public sector entities (Professional accountants - in business; Domain of the PAIB; Roles); Report structure. Financial performance structures: Financial performance objectives (More satisfaction with financial performance objectives; Financial KPIs); Cash/accrual accounting (Budgeting; legislative - appropriation; Financial reporting; More satisfaction with accrual accounting); Financial accountability (Independent financial review and oversight; More satisfaction with independent financial review; Financial oversight); Satisfaction with financial performance measurement structure (Financial satisfaction correlations); Strengths, weaknesses and proposed improvements in financial performance measurement (Strengths in financial performance measurement; Weaknesses in financial performance measurement; Improvements in financial performance measurement). Non-financial performance structures : Non-financial performance objectives (More satisfaction with non-financial performance objectives; Non-financial KPIs; Specification of non-financial performance objectives); Non-financial accountability (Independent non-financial review and oversight; More satisfaction with independent non-financial review; Non-financial oversight); Satisfaction with non-financial performance measurement structure (Non-financial satisfaction correlations); Strengths, weaknesses and proposed improvements in non-financial performance measurement (Strengths in non-financial performance measurement; Weaknesses in non-financial performance measurement; Improvements in non-financial performance measurement); Comparison of financial and non-financial performance measurement responses (Setting of performance objectives compared; Demonstration of accountability compared; Satisfaction with performance measurement structures compared; Strengths, weaknesses and recommendations for further improvement compared). Final questions: Review of the performance measurement framework; Risk and control structure; Final comments. Conclusion. Appendix A: Online survey questions. Appendix B: Other relevant publications (International resources; National resources)".