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Implementing Accrual Accounting in the Public Sector

Suzanne Flynn, Delphine Moretti, Joe Cavanagh
2016 Technical Notes and Manuals  
forecasters so that ex ante forecasts of the debtor are not based on false assumptions about the accrual accounting methodology. 48 Some countries that have moved to accrual accounting have not adopted  ...  For state owned enterprises, inventories will include material and supplies in the process of production for sale. • Government' s specific financial instruments, such as monetary gold and holdings of  ...  The report notes that considerable progress has been made in recording and evaluating military assets, but that some equipment's costs have not been reconstituted, and that the physical inventories and  ... 
doi:10.5089/9781513589466.005 fatcat:fv4r6xvxirbl3fgwwsqa4edbae

Advanced Planning and Scheduling Systems: Modeling and Implementation Challenges

Audrone LUPEIKIENE, Gintautas DZEMYDA, Ferenc KISS, Albertas CAPLINSKAS
2014 Informatica  
Such ERP system can be defined as "as an integrated system for production planning and control, with level-by-level bill-of-material explosion and netting as its core functionality" (Peeters, 2009).  ...  It discusses the concept of APS system -how it is thought of today -and highlights the modeling and implementation challenges with which the developers of such systems should cope.  ...  Sándor Vincze (Next System Ltd., Hungary) for detailed and fruitful discussions on the project challenges.  ... 
doi:10.15388/informatica.2014.31 fatcat:2cjuezunf5cmtkoiznxw3vpbhe

Estimating the Benefits and Risks of Implementing E-Procurement

Peter Trkman, Kevin McCormack
2010 IEEE transactions on engineering management  
The approach enables an estimation of both the average and variability of procurement costs and benefits, workload, and lead times.  ...  Finally, an innovative approach to estimation of value at risk is shown.  ...  Ravichandran and the two anonymous referees for their several  ... 
doi:10.1109/tem.2009.2033046 fatcat:rwtypm7nxjfaxp4fepfnrejr3m

Augmenting Advanced Analytics into Enterprise Systems: A Focus on Post-Implementation Activities

Ahmed Elragal, Hossam El-Din Hassanien
2019 Systems  
This paper is beneficial to businesses implementing enterprise systems. It highlights how enterprise systems could be safeguarded from retirement caused by post-implementation problems.  ...  The paper will profile an advanced analytics engine architecture fitted on top of an enterprise system to demonstrate the approach.  ...  Conflicts of Interest: The authors declare no conflict of interest.  ... 
doi:10.3390/systems7020031 fatcat:mfvgpj2v4bhmdmrigyn6xozifq

Study on 4PL as coordinating and constructing agent for supply chain systems: transaction cost theory approach and wave-particle duality

Guojun Ji
2009 Journal of International Logistics and Trade  
construction based on the division of community and the outsourcing development.  ...  Secondly, the proposed mathematical model predicated on transaction costs, is supported by Transaction Cost Theory (TCT) and acts as the theoretical analysis tool of 4PL for coordinating 3-party generic  ...  j enterprise in a SC system; a Fij denotes 4PL committed ex ante transaction costs incurred between 4PL and i hierarchy j enterprise in a SC system; a iL denotes the selected i 4PL's committed ex ante  ... 
doi:10.24006/jilt.2009.7.1.71 fatcat:ro6sotda3balhclpx2r7ohq7ea

Enterprise Resource Planning Systems Implementation and Firm Performance: An Empirical Study

W.J.H. van Groenendaal, Irfan Ali, H. Weigand
2020 Journal of Information Systems Engineering & Management  
However, over the many years of implementing ERP systems much knowledge has been gained on how to improve the implementation process and speeding up the realization of the benefits.  ...  This is empirically tested by comparing ten financial performance indicators of firms that adopted an ERP system to that of non-adopters between 2002 and 2012.  ...  Hunton, Lippincott, and Reck (2003) compare the performance of pairs of ERP adopting and nonadopting firms ex-ante and ex-post over a three year period and found significantly better results in terms  ... 
doi:10.29333/jisem/7822 fatcat:mcxoxo5bfbcozj2hya2co5iyvi

Enterprise Resource Planning in a large construction firm: implementation analysis

Hans Voordijk, Arjen Van Leuven, Albertus Laan
2003 Construction Management and Economics  
In most large Dutch construction firms, Enterprise Resource Planning (ERP) systems have replaced nonintegrated information systems with integrated and maintainable software.  ...  The premise of this study is that for an ERP implementation to be successful these elements must somehow fit together.  ...  Introduction In recent years, most of the large construction firms in the Netherlands (firms having more than 1000 employees) have implemented an Enterprise Resource Planning (ERP) system (Dolmans and  ... 
doi:10.1080/0144619032000072155 fatcat:ys67axnkyfe3lol3m6ljmb72ki

D5.5 Pilot implementations and testing plans V3

Benedict Whittamsmith, Rudy Jacob, Martin Kurze
2019 Zenodo  
Since this work is based on "pilots" (not on products), neither a profound summary nor ultimate conclusions can be expected.  ...  The pilots and implementation plans are based on previous documents/deliverables (namely D5.1, D5.3 and as well as D5.2, D1.1, D1.2, D1.3, D1.4 and subsequently D2.4, D3.2, D3.3 and D3.6).  ...  ex-ante compliance check was implemented.  ... 
doi:10.5281/zenodo.4586103 fatcat:5qye22az6jfg7bqhqnufy7r2wi

D5.5 Pilot implementations and testing plans V3

Benedict Whittamsmith, Rudy Jacob, Martin Kurze
2019 Zenodo  
Three industry partners (Proximus, Refinitiv and Deutsche Telekom) describe their pilots and testing plans for components, tools and concepts developed in SPECIAL by the consortium.  ...  ex-ante compliance check was implemented.  ...  In the current Proximus use case, which has been built from scratch, compliance is inherent to the design and ex-ante checking is Deliverable 5.5 Pilot implementations and testing plans V3 public done  ... 
doi:10.5281/zenodo.4249527 fatcat:t4tthiyi7jaj5psckpd7xximqq

Cross-Sector Partnerships for Implementing Community Climate Action Plans: Implementation Structures, Partner Outcomes and Plan Outcomes [chapter]

Krista Wong, Amelia Clarke, Eduardo Ordonez-Ponce
2020 Transitioning to Strong Partnerships for the Sustainable Development Goals  
; ISBN 978-3-03897-871-8 (PDF) Volume 12: Transitioning to Responsible Consumption and Production ISBN 978-3-03897-872-5 (Hbk); ISBN 978-3-03897-873-2 (PDF) Volume 13: Transitioning to Climate Action ISBN  ...  Volumes in the series: Volume 1: Transitioning to No Poverty ISBN 978-3-03897-860-2 (Hbk); ISBN 978-3-03897-861-9 (PDF) Volume 2: Transitioning to Zero Hunger ISBN 978-3-03897-862-6 (Hbk); ISBN 978-3-03897  ...  Conflicts of Interest: The authors declare no conflicts of interest. Funding: This research received no external funding. Conflicts of Interest: The authors declare no conflict of interest.  ... 
doi:10.3390/books978-3-03897-883-1-9 fatcat:4l27f3pqpnbwlhykdzwktbxs5m


Alexis Daj
2021 Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences  
Against this backdrop and with an emphasis on the EU, the present paper gives an overview of the possible pathways for marketing to embrace the opportunities offered by 5G network implementation and blockchain  ...  , and technology-based government policies became more evident than ever.  ...  Asbjørnslett and Rausand -in their 1999 paper "Assess the vulnerability of your production system" -define robustness as "a system's ability to resist an accidental event and return to do its intended  ... 
doi:10.31926/ fatcat:3kadudiswrcd7co7mpzulybxky

A framework for the ex-ante evaluation of ERP software

C J Stefanou
2001 European Journal of Information Systems  
This is indicative, firstly, of the magnitude of the problems involved in ERP systems implementation and, secondly, of the importance of the ex-ante evaluation and selection process of ERP software.  ...  The evaluation has to be both quantitative and qualitative and requires an estimation of the perceived costs and benefits throughout the life-cycle of ERP systems.  ...  ex-ante and expost evaluation of information systems (Torkzadeh & Doll, 1999) .  ... 
doi:10.1057/palgrave.ejis.3000407 fatcat:xpqpgs43fbfozea6xc3d7rrrdi

Conceptual framework of strategic and operational cost accounting in agriculture

Tomasz Kondraszuk
2014 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu  
Conclusion In the system of agricultural holding management, both at the ex ante and ex post stage, costs play an important role in the evaluation of business operations.  ...  In planning and decision making variable and fixed costs seem to be crucial 4 . At the ex ante stage the focus is on the possibility of achieving the future goals.  ... 
doi:10.15611/pn.2014.345.03 fatcat:bdv2orjncfdizfj5wm3ibrskgm

The implementation of administrative burden reduction policy: Mechanisms and contexts in the study of Europeanization

Fabrizio Di Mascio, Alessandro Natalini, Francesco Stolfi
2017 Comparative European Politics  
The article analyzes how Administrative Burden Reduction has been implemented in Germany, France, Italy and Spain.  ...  Using an institutional processualist approach we show how this policy instrument has been implemented differently in these countries depending on the concatenation of mechanisms activated by the interplay  ...  Finally, at the end of 2015 a new oversight body, exclusively composed of businesses representatives, will be constituted that should assess the ex-ante costs of new legislation.  ... 
doi:10.1057/cep.2015.16 fatcat:l7i7spewuvfc3d7grealbcvofu

Problems and Countermeasures in Environmental Cost Accounting: A Case Study of China's Coal Industry

Li-Xia Zeng, Peng He, Jin-Ping Shi, Y. Guo
2019 E3S Web of Conferences  
Through the research, the traditional product cost accounting and environmental cost accounting are standardized.  ...  But the current cost accounting system still exists problems like wrong calculation of the cost of environmental damage and fraudulent accounting problems.  ...  In ex-ante planning, the entire production process is factored in, possible environmental costs in the future are brought into the product cost budget system, a variety of feasible schemes are put forward  ... 
doi:10.1051/e3sconf/20198301013 fatcat:7mvsueldtjamzecifzbgqmblvi
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