04085nam a2200301 4500 387310 9781934779613 387310 20081107d2008 y0pory50 ba eng Developments in performance measurement structures in public sector entities Recurso eletrónico 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: https://www.ifac.org/Members/DownLoads/PAIB_Public_Sector_Survey.pdf.Acedido em 20 de Janeiro de 2009. "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)". CONTABILIDADE PÚBLICA 234461 CONTABILIDADE 225258 ANÁLISE FINANCEIRA 267209 INQUÉRITO-ESTUDO 343480 INTERNATIONAL FEDERATION OF ACCOUNTANTS Professional Accountants in Business Committee 355498 Oferta 0 PJCD_98_000000000000000 2022-06-06 PJCD98 418168 PJ PJ PJ1CD98_8 PJCD98 2022-06-06 0 MO Oferta