The Impact of Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward IPSAS Implementation

IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.

FUZZY SYNTHETICAL EVALUATION ON THE GOVERNMENT OFFICIALS’ CONSCIOUSNESS ON THE IPE BASIS

Government policy is the key to the development of the individual and private economy (IPE).In the making of a policy, the social consciousness of government officials is one of the important factors to affect the policy made. Since the social consciousness on the development of IPE varies from person to person, it is conventionally indefinite and fuzzy. This paper applies fuzzy sets to analyse the government officials’ social consciousness on the IPE basis.

On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.

From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts

This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors.

Management Accounting Problems and Perspectives in the Local Government of Estonia： An Analysis From the Viewpoint of Parsons＇ Paradigm

This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.

Research on the Reform Model of China＇s Government Accounting Based on Performance Management

Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.

The Construction of PLA Image in China’s Official Discourse From the Perspective of Positive Discourse Analysis——Based on Government Work Reports Over the Last 15 Years

Government Work Report is essential for domestic and international understanding of China’s national conditions.This paper selects the national defense section in Government Work Reports released by the State Council of the People’s Republic of China over the last fifteen years from 2009 to 2023 as an example of China’s official discourse.From the perspective of positive discourse analysis,the theory of three meta-functions of language proposed by M.A.K.Halliday in Systemic Functional Linguistics is used in this article in terms of transitivity,appraisal,mood,modality,and theme to explore the constructing of the People’s Liberation Army(PLA)image.This study finds that,by using the goals and circumstances with optimistic meaning in material processes,adopting more appreciation in attitude,applying more declaratives in mood,utilizing modal operators with high modulation,and implicit objective modal adjuncts,and employing government-focused themes,China’s official discourse objectively and authentically conveys a positive image of the brave and just PLA both at home and abroad which advocates itself to peace-keeping,and mission-fulfilling.

Human Rights Training for Central Government Officials

More than 50 officials from central government departments attended a human rights training class held in Nanchang,Jiangxi Province, on May 29-June 2. The class was sponsored by the State Council Information Office, during which the trainees attended lectures given on China＇s human rights concepts and the current human rights conditions in the country, human rights theories and international human rights instruments and protection of human rights under the rule of law.

Deep Solicitude for The Poor Rural People——An Interview with Lin Yuechan, a government official from Fujianofficial from Fujian

Fujian Province has made tremendous achievements in poverty alleviation and human rights protection, which provided valuable experience for the rest of the world. For this reason, our correspondents interviewed Lin Yuechan, deputy director of the Office of Rural Affairs under the People's Government of Fujian Province.

The impact of accountability on local officials’behavior in the pandemic prevention and control in China based on utility maximization

Background:The COVID-19 pandemic is a public health crisis and an inspection of national governance systems and crisis response capabilities of countries globally.China has adopted a tough accountability system for officials and has succeeded in containing the spread of the pandemic.This study aimed to assess the impact of accountability on local officials’behavior in the pandemic prevention and control based on the official promotion tournament theory and utility maximization analysis framework.Methods:The panel data of 237 Chinese cities were extracted with local officials’characteristics,confirmed cases,Baidu migration index,Baidu search index according to city names,and data were excluded with local officials’relocation or sub-provincial cities between January 1,2020 and May 5,2020.Promotion gain and accountability cost were constructed by adopting promotion speed indicator,and the research hypotheses were assumed based on the utility maximization.It was the first time to apply the interaction model to empirically investigate the relationship between the promotion speed of local officials and the COVID-19 confirmed cases.Results:Our study showed that the promotion speed of provincial governors and mayors significantly affected the number of confirmed cases(β=−11.615,P<0.01).There was a significant interaction between the promotion speeds of provincial governors and mayors(β=−2594.1,P<0.01),indicating that they had a coordinated effect on the pandemic control.Additionally,mayors with different promotion speeds made a significant difference in controlling the imported cases and those who promoted faster better controlled the imported cases(β=−0.841,P<0.01).Mayors with full-time postgraduate education,titles,and majors in science and engineering had a better effect on controlling the number of confirmed cases.Conclusions:Our study provides evidence that the official accountability system has played an important role in containing the pandemic,which suggests that local officials motivated by the accountability system would respond to the pandemic actively for higher utility.Furthermore,provincial governors and mayors have played a coordinated effect in pandemic control.The above evidences reveal that implementing the official accountability system could improve the government’s emergency management capability and the efficiency of pandemic control.Therefore,adopting a strict accountability system could be effective in pandemic containment globally,especially in centralized countries.

Net Pension Liability Impact on School Districts after Incorporation of Governmental Accounting Standards Boards (GASB) Statement Number 68

This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.The financial statements were picked on a random basis from the Electronic Municipal Market Access[1]database.EMMA is a research and data retrieval system of the Municipal Securities Rulemaking Board(MSRB).The MSRB provides resources to trade municipal bonds and access to the financial statements of entities selling these securities.The paper was developed as a result of the requirement by GASB to“recognize their long-term obligation for pension benefits as a liability for the first time,and to more comprehensively and comparably measure the annual costs of pension benefits”[2].The public schools in Pennsylvania incorporated GASB number 68 for the fiscal year ended June 30,2015 and restated the financial statements for the fiscal year ended June 30,2014.The effects of these restatements created a situation where most of these districts now show a negative fund balance caused by an increase of liabilities of over one hundred percent.Many of the decision makers are uncertain of the long-term changes that this recognition will have on the operations of the school district.Bond ratings have suffered because of the volatility and uncertainty causing negative effects on the balance sheet,increased current recognition of pension expenses,and a possible interest rate increase.All of these effects are illustrated in this paper.This is at a time where many people are questioning the performance of many of the school districts.

The Mediating Effect of Corporate Governance on the Relationship Between Accounting Information and Stock Market Return of Listed Entities in Ghana

The study examined the mediating effect of corporate governance on the relationship between accounting information and stock market returns of listed entities on the Ghana Stock Exchange.The population of the study was forty(40)listed entities from 2007-2019 with 520 firm-year observations.The study applied a panel regression model that takes unobserved individual heterogeneity and distributional heterogeneity into consideration.In addition,the study employed cross-section dependence test,Levin-Lin-Chu,ImPesaran,Pesaran,Kao,and Larsson cointegration test,fully modified ordinary least square(FMOLS),and dynamic ordinary least square(DOLS).The results of unit root test showed that all the variables are integrated at first difference.Moreover,the results of cointegration test revealed that accounting information variables were cointegrated in the long run.The result of FMOLS and DOLS further revealed that all the accounting information variables with the exception of OCFPS and NTA have a direct insignificant relationship with the stock market return.The study revealed that corporate governance which was proxied by board size also strengthens the relationship between TAT and stock market return and NTA and stock market return at 5%significant level under FMOLS and DOLS respectively.

The Modem Business Reporting Dimension Including the Reports of the Supervisory Board

This paper is of conceptual nature. The considerations are based on literature studies and empirical research carried out in 2009 and 2011 among the members of supervisory board in Polish public companies. The purpose of this article is to present a new business reporting model extended by the supervisory board＇s reports. The part of this article, which is based on the literature research, clarifies the scope of modem business reporting, being a part of a company＇s information system. This article includes management commentary proposal prepared by the International Accounting Standards Board （IASB）. The authors proposed a supplement to the management commentary which is a global model of disclosures accompanying financial statements. According to the concept presented in this article, information prepared and disclosed by managers in financial statements and management commentaries are parts of a larger reporting system-corporate reporting supply chain. This paper mainly proposes an extension of a modem company＇s information system with a new channel of communication, such as supervisory board＇s reports. This article explains the role of a supervisory board associated with the conception. In the prepared conception, supervisory board becomes an active reviewer of management action. Moreover, it is also an active participant in the chain of corporate reports. Deliberations presented in this article are the voices in the debate on the shape of the modem business reporting.

Financial Reporting Dilemmas for the Maltese Local Government

Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.

The Role of Accounting Dimensions of Corporate Governance in Improving the Tax Return in Egypt

This research aims to identify the impact of the accounting dimensions of corporate governance on the quality of tax return,as well as their impact on tax revenues.A quantitative research was carried out based on a questionnaire distributed to a selected sample of auditors,academics from the Department of Accounting and Finance Managers.Two research hypotheses were tested.Results show a relationship between the application of accounting dimensions of corporate governance and improving the quality of tax returns,as well as there is a relationship between the application of accounting dimensions of corporate governance and the increase of tax revenues.

Rational Analysis of Management Accounting Implementation in China＇s Government Units

The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.

Research on the New Developments of Corporate Governance, Board of Directors and Management Accounting

Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees.

Implications of Declining Ground Water and Water Quality in the US Southeastern Coastal Plain Ecoregion and Areawide Environmental Impact Statement Required for Mining in the Greater Okefenokee Swamp Basin—Part 1

Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can occur. The regional, karst Floridan aquifer system underlies the United States (US) Southeastern Coastal Plain Physiographic Region and exhibits hydrologic interconnections with overlying surficial aquifers and throughout other zones of the aquifer system, as is characteristic of other karst aquifer systems. Anthropogenic groundwater declines in this regional karst aquifer system have been documented in published literature for decades, but the impacts of those declines in this coastal plain region and the embedded ecosystems that provide essential and critical habitat for native, endemic, and federally endangered and threatened species have not been considered previously. Those anthropogenic groundwater declines reduce surfacewater levels and flows due to the capture of both groundwater and overland flow of surfacewater, resulting in induced recharge through semi-confining zones and interbasin flow through fractures and other karst conduits. This case study identifies examples from the Greater Okefenokee Swamp Basin study area and comparison areas of how those declines result in loss of historic base flow to surface waters and other capture of surface waters, ultimately increasing saltwater intrusion. Those results alter and degrade the physical, chemical, and biological integrity of the nation’s waters, in violation of the US Clean Water Act (CWA) of 1972. Historic groundwater declines from mining and other anthropogenic groundwater withdrawals from this regional karst aquifer system already threaten the survival and recovery of federally endangered and threatened species, as well as existing and proposed critical habitat for those species within this regional extent, in violation of the Endangered Species Act (ESA) of 1973. This case study and its companion publication (Part 2) appear to be the first to provide scientific support for this regional karst aquifer system as the unifying factor in habitat responses to irreversible groundwater impacts on aquatic and marine ecosystems. These adverse impacts strongly suggest that the extent of the regional Floridan aquifer system should be designated as the Southeastern Coastal Plain Ecoregion for the purpose of managing natural resources. Mining activities continue to expand in our study area, which is the Greater Okefenokee Swamp Basin. Despite that fact, no comprehensive Areawide Environmental Impact Statement (AEIS), similar to the AEIS required for phosphate mining within the Central Florida Phosphate District (CFPD) approximately a decade ago has been conducted for any of the numerous mining projects that are occurring and are proposed within the Greater Okefenokee Swamp Basin. This case study also provides examples of why a comprehensive AEIS is essential to consider all of the adverse direct, indirect, and cumulative impacts of those mining activities to the CWA, the ESA, and the irreversible losses to local economies, because federal agencies responsible for considering those adverse impacts rely on public comments to identify those adverse impacts. The mining activities authorized throughout the regional Floridan aquifer system under Category 44 Nationwide Permits (NWP) result in the same type of adverse impacts as the mining activities evaluated under Individual Permits in that region. Therefore, those Category 44 NWP mining activities also should be required to obtain Individual Permits and be evaluated under an AEIS in the Greater Okefenokee Swamp Basin. This case study also describes how Florida’s assumption of the CWA Section 404 regulatory authority in 2020 severs four sub-basins within the Greater Okefenokee Swamp Basin study area at the state line between Florida and Georgia.

The First Charity Law Formulated in China Opens an Age of Governing “The Good” According to Law

The 4th Session of the Twelfth National People＇s Congress of the People＇s Republic of China held a plenary meeting on March 16,2016,and adopted the Charity Law of the People＇s Republic of China,as the first charity law in China,it shall come into force on September 1,2016,