公共部门叙述性报告的内容要求:语境视角

IF 2.4 Q2 BUSINESS, FINANCE Accounting Research Journal Pub Date : 2021-10-25 DOI:10.1108/arj-09-2018-0138
Benson Igboke, R. Raj
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引用次数: 1

摘要

会计文献对传统财务报表的内容和列报是明确的,但公共部门实体的叙述性报告中应提供的基本信息仍未确定。本文旨在调查利益相关者(主要使用者和编制者)对尼日利亚公共部门叙述性报告的内容和呈现方式的需求和期望。设计/方法/方法本研究采用定性方法,利用利益相关者和权变理论,通过深入的个人访谈,使用半结构化问卷收集原始数据。使用NVivo 11 Pro软件包,采用专题方法对数据进行分析。研究结果表明,财务报表构成了尼日利亚公共部门实体的法定财务报告,因为叙述性报告在概念和实践上都不发达。利益相关者认为,为了提高政府和公共机构发布的年度财务报告的问责性和有用性,需要采用叙述性报告。数据分析进一步揭示,公众对政府财政资源管理的认知影响利益相关者对财务报告的信息需求。此外,利益相关者将批准的预算视为公共财务报告的基石。因此,使用者和其他利益攸关方期望公共部门叙述性报告提供以预算为基础的执行情况信息,将财务报表中的会计数据与财务支出和提供服务成就方面的关键预算规定联系起来。利益攸关方还希望以通俗易懂的语言提出叙述性报告,并提供有关财务决策和行动对教育、保健、就业和安全等标志公民福祉的基本社会经济变量的影响的信息。实际意义研究表明,在尼日利亚公共实体的法定财务报告中包含叙述性信息是必要的,应该引起政策制定者和相关监管机构的注意。此外,政府相关单位应对尼日利亚利益相关者的信息需求进行更详细系统的调查。原创性/价值据作者所知,这是第一个关于叙述性报告和尼日利亚公共部门广泛利益相关者信息需求的文献研究。该文件将核定预算确定为政府财务报告的重点,并将预算拨款、会计结果和提供服务成果之间的明确联系确定为发展中国家叙述性报告的基本内容。
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Content requirements for narrative reporting in the public sector: a contextual perspective
Purpose Accounting literature is definite about the content and presentation of traditional financial statements, but the basic information to be provided in the narrative reports of public sector entities remains unsettled. This paper aims to investigate the needs and expectations of stakeholders (primary users and preparers) regarding the content and presentation of narrative reports in the public sector of Nigeria. Design/methodology/approach The research used a qualitative approach that draws on stakeholder and contingency theories to collect primary data through in-depth individual interviews using semi-structured questionnaires. Data were analysed by a thematic method using the NVivo 11 Pro software package. Findings The study reveals that financial statements constitute the statutory financial reports of public sector entities in Nigeria as narrative reporting is undeveloped, both as a concept and in practice. Stakeholders believe that narrative reporting is required to enhance the accountability usefulness of the annual financial reports published by the government and public agencies. Data analysis further reveals that public perception about the management of government financial resources influences the information needs of stakeholders regarding financial reporting. In addition, stakeholders consider the approved budget as the cornerstone of public financial reporting. Accordingly, users and other stakeholders expect public sector narrative reports to provide budget-based performance information that relates the accounting data presented in the financial statements to the key budgetary provisions, in both financial outlays and service delivery achievements. Stakeholders also expect narrative reports to be presented in plain language and provide information about the impact of financial decisions and actions on the basic socioeconomic variables that signpost citizens’ well-being, such as education, health care, employment and security. Practical implications The study suggests that the inclusion of narrative information in the statutory financial reports of public entities in Nigeria is imperative and should engage the attention of policymakers and relevant regulatory authorities. In addition, a more elaborate systematic investigation of the information needs of stakeholders in Nigeria should be undertaken by relevant units of government. Originality/value To the best of the authors’ knowledge, this is the first documented research on narrative reporting and the information needs of a broad range of stakeholders in the public sector of Nigeria. The paper identifies the approved budget as the focal point of governmental financial reporting, and a clear linkage between budget provisions, accounting results and service delivery achievements as the basic content of a narrative report in developing countries.
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来源期刊
Accounting Research Journal
Accounting Research Journal BUSINESS, FINANCE-
CiteScore
5.00
自引率
0.00%
发文量
13
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