Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics and Management Sciences
Bashiruddin Ahmad
Unknown Affiliation
Decision Sciences, Operations Research & Management Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Transformation of Public Sector Accounting in Encouraging Improvement of Public Service Quality Bashiruddin Ahmad; Haliah Haliah; Andi Kusumawati
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.255

Abstract

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.
Co-Authors Andi Kusumawati Haliah, Haliah