Essays about: "Scma"

Found 2 essays containing the word Scma.

1. 1. Evaluation of assets in Swedish local governments : a comparative study between Kristianstad and Landskrona municipality

   University essay from Sektionen för Hälsa och Samhälle

   Author : Arlinda Isufi; Melida Idrizovic; [2011]
   Keywords : Evaluation; assets; local governments; Sweden; SCMA; IPSAS;

   Abstract : A good and functioning accounting system is vital for public sector entities, therefore, they have to observe all requirements and disclosures that are recommended in the accounting standards of financial reporting. When a public sector entity acts and follows the legislation correctly it will affect the citizens’ participation, which in turn will also lead to increased democracy. READ MORE

3. 2. An alternative approach to IPSAS consolidation : The case of Sweden

   University essay from Sektionen för Hälsa och Samhälle

   Author : Johannes Karlsson; Mathias Nilsson; [2010]
   Keywords : Consolidation; Swedish Municipalities; Government Business Enterprises; Swedish Council of Municipal Accounting; RKR 8.2;

   Abstract : The New Public Management (NPM) has made the public sector go through a period of privatization and externalization which has affected the method of accounting of municipalities, from cash to accrual accounting. The NPM has also resulted in a mix of private and public sector that makes the matter of consolidation of municipal groups complicated because of the municipalities’ use of public sector accounting and the municipal companies’ use of private sector accounting. READ MORE