Preview

An Investigation in the Role of Accounting in the Public Sector Citing Two Departments in Zambia

Powerful Essays
Open Document
Open Document
4422 Words
Grammar
Grammar
Plagiarism
Plagiarism
Writing
Writing
Score
Score
An Investigation in the Role of Accounting in the Public Sector Citing Two Departments in Zambia
[pic] Student ID 10038405

RESEARCH METHODS

RESEARCH PROPOSAL

MSc. ACCOUNTING & FINANCIAL MANAGEMENT (FAST TRACK)

NAME: MAILES MBEWE LUPIYA

DATE DUE: 29th MARCH 2012

WORD COUNT: 1500

TABLE OF CONTENT

1.0 INTRODUCTION……………………………………………….. 3

2.0 LITERATURE REVIEW………………………………………….. 4

3.0 RESEARCH PARADIGM, METHODS………………………… … 5

4.0 ANALYSIS METHODS……………………………………………… 6

5.0 ETHICAL CONSIDERATIONS …………………………………… 8

6.0 TIMEFRAME …………………………………………………….. 9

7.0 REFRENCES …………………………………………………….. 9

8.0 REFLECTIVE STATEMENT………………………………… …… 12

9.0 APPENDIX- RESEARCH ETHICAL APPROVAL FORM

Research topic:

An investigation in the role of accounting in the financial management of public sector in the context of financial reporting: the case study of ministry of Finance national planning & Development and Ministry of Home Affairs in Zambia

1.0 Introduction
Zambia a democratic country is one of the former rich countries in Africa who is now among the poor ones in the African continent. She has not been left out of the public sector reforms that are worldwide. Although globally the public sector reforms have greatly improved as noted by ACCA (2010), most developing countries are still lagging behind and Zambia is no exception.
Most accounting researchers agreed that public sector financial management does improve the public sector outcomes and it has an impact on the way resources are utilised. However, Rahaman and Lawrence (2001) noted that most literature reported inadequacies’ in the public sector accounting and financial management systems and practices in the developing countries

With the reforms that Zambia has undertaken, it is expected that all the accounting roles are observed knowing that the public sector recruited



References: ACCA (2010) Improving Public Sector financial management in developing countries and emerging economies. Anthony, R. N. (1965) Planning and control systems: A framework for analysis. Boston, MA: Harvard University. Baxter, M., and Chua, W. F. (2003) Alternative accounting research, Accounting, Organizations and Society, Vol.28, pp. 97–126. Bergmann, A. (2009) A Public Sector Financial Management, 1st edn. Pearson Education. Briers, M., and Chua, W. F. (2001) The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society, Vol.26, pp. 237–269. Burchell, S., Clubb, C., Hopwood, A. and Hughes, J.(1980) The role of accounting in organisations and society, Accounting, organisations and society, Vol.5, issue 1, pp. 5-21. Butler, J. (1997). The psychic life of power: Theories in subjection. Stanford: Stanford University Press. Chapman, C. S. (2005). Controlling strategy. In C. S. Chapman (Ed.), Controlling strategy: Management, accounting, and performance measurement (pp. 1–9). Oxford University Press. Crank, J. P., and Caldero, M. A. (2000). Police ethics: The corruption of the noble cause. Cincinatti: Anderson Publishing. Chua, W. F. (2007) Accounting, measuring, reporting and strategizing Re-using verbs: A review essay. Accounting, Organizations and Society, Vol.32, pp. 487–494. Denscombe, M. (2007) The Good Research Guide for Small Scale Social Research Projects. Buckingham;Open University. Doig, A., & McIvor, S. (2003). The national integrity system: assessing corruption and reform. Public Administration and Development, Vol.23, issue , pp.317–332. Giddens, A. (1991) The consequences of modernity. Cambridge: Polity Press. Espejo, R., Bula, G., and Zarama, R. (2001) Auditing as the dissolution of corruption, Systemic Practice and Action Research, Vol.14, iss. 2, pp.139–156. Ezzamel, M. (2002a). Accounting working for the state: Tax assessment and collection during the new kingdom, ancient Egypt. Accounting and Business Research, Vol. 32, issue 1, pp.17–39. Hopwood, A. G. (1983) On trying to study accounting in the contexts in which it operates, Accounting, Organisation and Society, Vol. 8, Issue 213, pp. 287-305. Jorgensen, M. N. (1989) Participant Observation: A Methodology for Human Studies, Newbury Park, CA: Sage Publications. Miller, P. (2001). Governing by numbers: Why calculative practices matter. Social Research, Vol. 68, issue 2, pp. 379–396. Rahaman, A. S. and Lawrence, S. (2001), Public accounting and financial management in developing country organisation context: A three dimensional view, Accounting Forum, Vol. 25. Shearer T. (2002) Ethics and accountability: from the for-itself to the for-the-other. Accounting, Organization and Society, Vol. 27, pp. 541–573. Smith, M. (2007) Accounting Research Method, Sage Publications Ltd; London Whittington, R World Bank (1994) Governance: the World Bank’s Experience. Development in Practice, Washington, DC. World Bank (1999) Reforming Public Institutions and Strengthening Governance: A World Bank Strategy, Overall Strategy. Public Sector Board, PREM Network, Washington DC, December, Vol. 1.

You May Also Find These Documents Helpful

  • Good Essays

    Annotated Bibliography

    • 1272 Words
    • 6 Pages

    Miller, P & O’Leary, T 1997, ‘Accounting and the Construction of the Governable Person’, Accounting, Organizations and Society, vol.12, n.03, pp235-265.…

    • 1272 Words
    • 6 Pages
    Good Essays
  • Good Essays

    International Accounting

    • 1598 Words
    • 7 Pages

    Prescribed textbook – Contemporary Issues in Accounting Drever, M., Stanton, P. and McGowan, S. (2007) Wiley and Sons. Recommended text: – Accounting Handbook 2009 Other readings – Access and available through Blackboard – Journal articles are available through the Library (if not claimed otherwise) – Copies handed out in class…

    • 1598 Words
    • 7 Pages
    Good Essays
  • Good Essays

    Capstone Maggie Stephens

    • 646 Words
    • 2 Pages

    The philosophical question, “Is beauty in the eye of the beholder?” is exemplified in F. Scott Fitzgerald’s The Great Gatsby. The concept of beauty is a reoccurring theme in “The Great Gatsby”: the way Jay Gatsby views Daisy Buchanan, the way Nick Carroway views Jay Gatsby, the symbol of the beauty of the green light at the end of Daisy and Tom Buchanan’s dock, and many characters’ view of living areas as beautiful or non beautiful. Is there something in their minds that tells them these things are beautiful or do they just think they are beautiful?…

    • 646 Words
    • 2 Pages
    Good Essays
  • Best Essays

    Kelly, M., Davey, H. & Haigh, N. (1999) Contemporary Accounting Education and Society, Accounting Education: an international journal, 8(3), pp. 321–340.…

    • 5279 Words
    • 22 Pages
    Best Essays
  • Powerful Essays

    Accounting information systems are often implemented into companies due to the advance in technology and competitive global markets. In the case study which is given, a new ERP system (Enterprise Resource Planning System) was introduced at an Ivy League University. Companies use software-based accounting tools to enhance the efficiency of working with its financial matters, however we may found out there are some practical problems that we have to face during the implementation.…

    • 2343 Words
    • 10 Pages
    Powerful Essays
  • Good Essays

    Chartering and being in charge of a club can be very rewarding, but there can also be a plethora of obstacles that have to be overcome. I am the president of the Best Buddies program – a program that seeks to increase interactions between people with and without special needs – at my high school, and I was the first person in my county to charter this program which was back when I was in the eighth grade. Being the President of this specific club is very challenging and unique: it requires you to work with a wide variety of students – in the mainstream setting and those with special needs – and those students’ parents. From these challenges, I learned the value of persistence and the importance of keeping to your word no matter what life…

    • 628 Words
    • 3 Pages
    Good Essays
  • Better Essays

    In the business world, the importance of accounting has been promoted in recent years. To companies, accountants are essential. They are trained in…

    • 1345 Words
    • 6 Pages
    Better Essays
  • Powerful Essays

    What Factors Drive Change in

    • 5938 Words
    • 19 Pages

    If the discipline of Management Accounting (MA) is to be explained and understood then research focusing on its change will play an important role. It is in the study of the dynamics of the discipline that the forces and influences underlying its development will be most visible. Their identification can illuminate our comprehension of how MA has attained its existing forms. Without such knowledge those involved in the design of MA systems, those involved in the management of the profession and those involved in the education of new generations of management…

    • 5938 Words
    • 19 Pages
    Powerful Essays
  • Best Essays

    7. Weygandt, Jerry J. "Accounting in Action." Accounting Principles. Toronto: J. Wiley & Sons Canada, 2009. 1-15. Print.…

    • 4463 Words
    • 18 Pages
    Best Essays
  • Satisfactory Essays

    According to Granof, “conventional, business-type management accounting focuses mainly on maximizing net inflow of cash. The aims of governments and not-for-profit organizations, of course, go well beyond maximizing cash flow” (Granof, 2013). Accountants in government and not-for-profit organizations can play several roles in the fiscal management of that organization.…

    • 615 Words
    • 3 Pages
    Satisfactory Essays
  • Good Essays

    Accounting is the “process of identifying, measuring, and communicating economic information about an organization for the purpose of making decisions and informed judgments.” (Marshall et al, 2003) The use of this information has widespread application to company managers, investors, creditors, employees and government agencies. For sound decisions to be made based on this information, the profession of accounting has created several agencies to establish, monitor and maintain ethical codes of standards. Because of the widespread applicability of the information contained in the accounting process, honest reporting is critical. History has proven repeatedly that the temptation exists to manipulate figures for personal gains and corporate malfeasance. This paper will identify agencies that regulate accounting practices and briefly discuss the basic concepts and principles of accounting.…

    • 695 Words
    • 3 Pages
    Good Essays
  • Good Essays

    Rich, J., Jones, J., Heitger, D., Mowen, M., & Hansen, H. (2012). Cornerstones of Financial & Managerial Accounting. Mason, OH: South-Western/Cengage Learning.…

    • 343 Words
    • 2 Pages
    Good Essays
  • Better Essays

    Performance Management

    • 2142 Words
    • 9 Pages

    Wilson R.M.S, Chua W.F, (1993), Managerial accounting : method and meaning,: Chapman & Hall, London, New York.…

    • 2142 Words
    • 9 Pages
    Better Essays
  • Good Essays

    Public Budgeting

    • 522 Words
    • 3 Pages

    Public finance comprises any revenues or expenditures passing through state budgets, derived from whatever source and however spent. Public finance has to be accounted for within governmental budgets for it to qualify as public finance (Bailey, 2003). This paper will discuss the concept of public finance and its philosophy. There is a comparison of governmental accounting and nongovernmental accounting, and an explanation of the relationship between budgeting and financial reporting in government.…

    • 522 Words
    • 3 Pages
    Good Essays
  • Better Essays

    Corruption is one of the major themes in the post colonial literature in Africa. In the Beautyful Ones Are Not Yet Born, this theme covers the entire book though not clearly stated. The author decided to use the symbols of filthy and rot to represent it. He gives advice to the people of Ghana and other nations about the causes and effects of corruption; he chose to use a special technique of hiding the names of the characters so that he does not conflict with government of the time. This essay therefore will look at the following characters the Bus driver, the conductor, the man, the teacher, the sleep seller, the shitman, the visitor and the allocation clerk. It will further show the significance of the names of characters in relation to the theme of corruption.…

    • 1841 Words
    • 8 Pages
    Better Essays