Local Governments Accountability: A Content Analysis of the Financial Audit Reports
Fuente:
Redalyc
Saved in:
| Main Author: | |
|---|---|
| Format: | Artículo científico |
| Language: | es |
| Published: |
Universidad del Zulia
2020
|
| Subjects: | |
| Online Access: | |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1876442229284798464 |
|---|---|
| author | Agustinus Salle |
| author_facet | Agustinus Salle |
| contents | Local Governments Accountability: A Content Analysis of the Financial Audit Reports Agustinus Salle Política Indonesia village funds fiscal decentralization Financial accountability This research examines the financial accountability of local governments, based on the audited Regional Government Financial Statements. Data collected from the financial statements focussed on the village funds transferred from the Central Government to local governments in Papua Province, Indonesia. The regional authorities function as intermediaries to transfer the funds to villages. For analysis, the research applies a qualitative content analysis, using criteria from the Government Financial Accounting Standards (GFAS). The analysis reveals that financial reports still have many deficiencies; almost all reports do not utilise the GFAS. The study resolves that insufficiencies of reporting indicate the shortfall of financial accountability. 2020 artículo científico 1316-5216 https://www.redalyc.org/articulo.oa?id=27963086019 https://www.redalyc.org/journal/279/27963086019/ https://www.redalyc.org/journal/279/27963086019/html/ https://www.redalyc.org/journal/279/27963086019/27963086019.epub https://www.redalyc.org/journal/279/27963086019/movil https://doi.org/10.5281/zenodo.3774609 es http://www.redalyc.org/revista.oa?id=279 Utopía y Praxis Latinoamericana application/pdf Universidad del Zulia Utopía y Praxis Latinoamericana (República Bolivariana de Venezuela) Num.1 Vol.25 |
| format | Artículo científico |
| id | redalyc_27963086019 |
| institution | Redalyc |
| language | es |
| publishDate | 2020 |
| publisher | Universidad del Zulia |
| spellingShingle | Local Governments Accountability: A Content Analysis of the Financial Audit Reports Agustinus Salle Política Indonesia village funds fiscal decentralization Financial accountability Local Governments Accountability: A Content Analysis of the Financial Audit Reports Agustinus Salle Política Indonesia village funds fiscal decentralization Financial accountability This research examines the financial accountability of local governments, based on the audited Regional Government Financial Statements. Data collected from the financial statements focussed on the village funds transferred from the Central Government to local governments in Papua Province, Indonesia. The regional authorities function as intermediaries to transfer the funds to villages. For analysis, the research applies a qualitative content analysis, using criteria from the Government Financial Accounting Standards (GFAS). The analysis reveals that financial reports still have many deficiencies; almost all reports do not utilise the GFAS. The study resolves that insufficiencies of reporting indicate the shortfall of financial accountability. 2020 artículo científico 1316-5216 https://www.redalyc.org/articulo.oa?id=27963086019 https://www.redalyc.org/journal/279/27963086019/ https://www.redalyc.org/journal/279/27963086019/html/ https://www.redalyc.org/journal/279/27963086019/27963086019.epub https://www.redalyc.org/journal/279/27963086019/movil https://doi.org/10.5281/zenodo.3774609 es http://www.redalyc.org/revista.oa?id=279 Utopía y Praxis Latinoamericana application/pdf Universidad del Zulia Utopía y Praxis Latinoamericana (República Bolivariana de Venezuela) Num.1 Vol.25 |
| title | Local Governments Accountability: A Content Analysis of the Financial Audit Reports |
| topic | Política Indonesia village funds fiscal decentralization Financial accountability |
| url | https://www.redalyc.org/articulo.oa?id=27963086019 https://www.redalyc.org/journal/279/27963086019/ https://www.redalyc.org/journal/279/27963086019/html/ https://www.redalyc.org/journal/279/27963086019/27963086019.epub https://www.redalyc.org/journal/279/27963086019/movil https://doi.org/10.5281/zenodo.3774609 |