The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal...The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance.展开更多
Vietnamese enterprises continue to face serious difficulties due to the influence of fmancial crisis in the past years. One of efficent management tools at present in the process of decision-making in management, oper...Vietnamese enterprises continue to face serious difficulties due to the influence of fmancial crisis in the past years. One of efficent management tools at present in the process of decision-making in management, operation, and control of the administrator＇s business operations, strengthen development of Vietnamese enterprises is Responsibility Accounting （RA）. However, responsibility accounting in general is a very new content in both theoretical and practice in Viet Nam. Therefore, determining theoretical framework of responsibility accounting and the level of responsibility accounting application enables enterprise administrators to make a decision exactly, promptly and comprehensively as content of important argument. This research aims to identify the development of responsibility accounting, from four primary elements of initial accounting responsibilities （Don ＆ Marynne, 2005） developed into seven elements （Gharayba, Fatena, Debi, Ma＇Moon, ＆ Nasar, 2011） and developed into 43 scales matching seven elements （Hanini, 2013） and some new items in this paper. The research also identifies the level application of responsibility accounting according to seven elements of responsibility accounting is medium or high application level and has solutions to improve level of responsibility accounting application in Vietnam＇s textile and garment enterprises. This is the scientific basis for Vietnam enterprises in general and Vietnam＇s textile and garment enterprises in particular have a successful application of responsibility accounting to improve performance. In this paper, SPSS （Statistical Product and Service Solutions） 22 was used to collect and analyse data by distributing 64 questionnaires on managers and head of departments from Vietnamese textile and garment manufacturers.展开更多
文摘The Accounting Standardization System for Public Administrations （SNC-AP） was approved by Decree-Law No. 192/2015, of September 11 and constituted the new accounting system for public administrations in Portugal, which will take effect from January 1, 2017, although there were pilot entities that are already applying it in the year 2016. The reasons for the approval of these accounting regulations are presented in the approval diploma itself, the existence of a strong fragmentation and outdated accounting standardization for the public sector. This paper intends to analyze the public accounting reform in Portugal based on the SNC-AP and the impacts that it will determine in public institutions in terms of accounting in relation to the previous POC-P regime and sectoral plans as well as the resources involved in the Implementation. Likewise, it is intended to assess whether all public bodies subject to its adoption will proceed to its implementation on January 1, 2017, as planned. For this purpose, the data available on this subject will be used, in particular those of the Directorate-General for the Budget of the Ministry of Finance.
文摘Vietnamese enterprises continue to face serious difficulties due to the influence of fmancial crisis in the past years. One of efficent management tools at present in the process of decision-making in management, operation, and control of the administrator＇s business operations, strengthen development of Vietnamese enterprises is Responsibility Accounting （RA）. However, responsibility accounting in general is a very new content in both theoretical and practice in Viet Nam. Therefore, determining theoretical framework of responsibility accounting and the level of responsibility accounting application enables enterprise administrators to make a decision exactly, promptly and comprehensively as content of important argument. This research aims to identify the development of responsibility accounting, from four primary elements of initial accounting responsibilities （Don ＆ Marynne, 2005） developed into seven elements （Gharayba, Fatena, Debi, Ma＇Moon, ＆ Nasar, 2011） and developed into 43 scales matching seven elements （Hanini, 2013） and some new items in this paper. The research also identifies the level application of responsibility accounting according to seven elements of responsibility accounting is medium or high application level and has solutions to improve level of responsibility accounting application in Vietnam＇s textile and garment enterprises. This is the scientific basis for Vietnam enterprises in general and Vietnam＇s textile and garment enterprises in particular have a successful application of responsibility accounting to improve performance. In this paper, SPSS （Statistical Product and Service Solutions） 22 was used to collect and analyse data by distributing 64 questionnaires on managers and head of departments from Vietnamese textile and garment manufacturers.
