دانلود مقاله ترجمه شده تفکرات نوین آموزشی برای شروع دوره حسابداری دولتی – مجله الزویر

فهرست مطالب:

چکیده
مقدمه
توسعه اصول حسابداری
مقایسه دو بخش
جمع بندی

بخشی از ترجمه:

 به عنوان دومین مثال از مناسبت و اهمیت بالقوه روش های حسابداری دولتی برای حسابداری خصوصی، استفاده از حسابداری بودجه ای و تهیه گزارش می تواند توصیه شود. در بخش خصوصی، چندین محقق خاطر نشان کرده اند که انتشار و افشای بودجه می تواند اطلاعات ارزشمندی در خصوص عملکرد مدیریت و طرح های آن ها برای اینده در اختیار سرمایه گذران قرار دهد. حسابداران از مدت ها پیش به اهمیت مقایسات بودجه و با مقدار واقعی پرداخته و تنظیمات بودجه ای را به عنوان بخشی از فرایند های حسابداری در نظر کرفته اند. شاید ایده هایی دیگری را بتوان اختیار کرد. در صورتی که دانشجویان علاقه مند به این احتمال باشند، می توانند حسابداری دولتی را مطالعه کنند.
جمع بندی
این مقاله روشی را برای اموزش دوره های حسابداری دولتی که شامل مرور چگونگی و چرایی استاندارد ها و روش هایی متعدد و نحوه ایجاد ان ها در بخش خصوصی و افزایش دانش دانش جویان هنکام بررسی تفاوت ها ارایه می دهد. این ایده ها بسته به فاکتور های چندی متعیر است با این حال معلم باید بداند که زمان اختیار شده می تواند برای تکامل و یا عدم تکامل روش ها کافی باشد.

بخشی از مقاله انگلیسی:

The importance of accounting and auditing in the public sector is at an all-time high. The fiscal stress of a number of cities, the “tax-lid” bills passed by voters in many states, the audit requirements of revenue-sharing type plans, and the general desire of citizens for a higher degree of accountability over their tax dollars have all contributed to this interest. These factors, combined with the announcement that at least 10% of the theory and practice sections of future CPA examinations would be devoted to questions over the area, have resulted in an increased demand for undergraduate courses in public sector accounting. Accounting students who take a governmental course often do so during the final year of their undergraduate program. At this point they usually will have completed between five and seven courses in accounting. Each of these courses, whether in the financial, managerial, or tax areas of accounting will have emphasized the full-accrural type accounting of the private sector. Each course may well have introduced new rules owing to different objectives, but all will have debited an asset account when a building was purchased and credited a liability account when bonds were issued. Having thus learned what “accounting” is, it is not surprising that, when faced with methods that debit an expense-like account when a building is purchased and which credit a revenue-like account when bonds are issued, students question these methods. It is important, then, that before students are exposed to these methods, they understand how and why the methods have developed as they have. The purpose of this paper is to illustrate a convenient way to demonstrate that (1) accounting procedures in the public sector evolved in much the same manner and over the same period of time as did the procedures used in the private sector, (2) the procedures used in the two sectors of the economy are different for very good reasons, and (3) some of the procedures used in the public sector might be applied to some advantage by accountants in the private sector. 180 THE DEVELOPMENT OF ACCOUNTING PRINCIPLES First, it is useful to compare and contrast the development of accounting principles in the public sector with those in the private sector. Table 1 illustrates a convenient way to do this. Table 1 demonstrates that principles in both sectors grew from a common root, but emphasizes that each sector branched out in response to different environmental stimuli. It further makes clear that although similar, the branches have been distinct for over 50 years. The events and the time-frame depicted in Table 1 are arbitrary; however recall that the purpose here is not to review history, but is to suggest a context for the study of governmental accounting. Prior to 1900 the country was generally non-urban and non-industrial and accounting in both the private and public sectors lacked sophistication. The industrial revolution brought about a move to the corporate form of organization and also a migration of the population to cities. Just as absentee owners demanded accountability over assets entrusted to corporate managers, so too did citizens demand an accounting from the management of government units. Should the two types of entities require the same or different accounting models? For the first 30 years of the 20th century this question was debated. Frederick Metz, Controller of New York City, advocated use of the same model. In 1913 he issued the Metz Handbook which illustrated how private sector procedures could be used by a city. F. A. Cleveland wrote several articles during the period in support of the Metz position. In 1921 the forerunner of the Brookings Institute commissioned and published a study by Francis Oakey which was the first statement of the fund model. This was followed in 1927 by a governmental accounting textbook authored by Lloyd Morey of the University of Illinois. Morey’s text utilized the fund model and effectively signaled the end of the debate. For the next 50 years accounting principles in the two sectors were established separately but in a remarkably similar fashion.