The allocation of central support services to academic department budget at publicly funded universities evidence from vietnam
In common with many publicly funded organizations, the original purpose of accounting systems in universities is to satisfy the needs of stewardship and financial reporting, and any management accounting information that often tends to be simply a by - product of the financial reporting process (Pen...
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| 格式: | Conference or Workshop Item |
| 語言: | English |
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2020
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| 主題: | |
| 在線閱讀: | http://repository.vnu.edu.vn/handle/VNU_123/96337 |
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| 總結: | In common with many publicly funded organizations, the original purpose of accounting systems in universities is to satisfy the needs of stewardship and financial reporting, and any management accounting information that often tends to be simply a by - product of the financial reporting process (Pendledary & Algaber (1997), Christiaens &Wielemakers (2003)). This situation was particularly evident in the case of universities in Western countries. Many universities perform accounting process merely to satisfy the need of the Government, but not attempt to address the need for relevant financial information for internal decision making and control, specially for providing information of the allocation of central support services to the budget determination in the university management. This issue is continuing to be a “hot topic" in the discussion of management accounting by universities and is not irrelevant to stateowned universities in the transitional economies of China and Vietnam |
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