Conceptualising a Framework for Effective Performance Measurement in Cultural Precinct Development and Operation

The purpose of this paper is to firstly identify and synthesise critical measurement themes in extant academic literature concerning performance measurement in cultural precincts. Secondly, the paper posits for consideration a holistic and systematic framework (which embraces those themes) for developing appropriate performance measures for cultural precincts. The outcomes in this paper (a) confirm and clarify the complexity of performance measurement needed, (b) furnish a framework for practitioners embarking on the development of such measures, and (c) indicate the conceptual and pragmatic challenges faced in developing and enacting appropriate and meaningful measures for cultural precincts. Consequently, this paper serves as a conceptual positioning paper and a practical embarkation point for practitioners willing to engage with and pursue this phenomenon. Thereby, it endorses more dialogue on and further research and analysis of performance measurement in government operated cultural precincts.     

Fund Accounting from the Italian Early Tradition to the U.S. GAAP for Governments

Surprising correspondences emerge from the parallel investigation of fund accounting practices in Italian entities until the late nineteenth century and in the contemporary U.S. public sector. The analysis attempts to interpret similarities and differences in light of dissimilar environmental features, and wonders if the Italian tradition could have some explanatory capability on the U.S. present standards. The “fund” concept and its use are strictly similar; they are founded on information needs for governance and internal control. Contemporary requirements for democracy and transparency, and opportunities coming from modern ICT tools bring U.S. organizations to be accountable to the citizenry.     

The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia

In the light of neoinstitutional theory and by adopting case study research methodology, this article explains the adoption of International Public Sector Accounting Standards for modernizing public sector accounting in Estonia. This article reveals that the smooth—yet gradual—adoption of International Public Sector Accounting Standards‐compliant accounting systems was enabled by the involvement of powerful actors (i.e., institutional entrepreneurs) with foreign and/or business backgrounds. In addition, the change in public sector accounting in Estonia was facilitated by the developments in its international positioning, characterized by the transition from a Soviet communist to a market economy and subsequent European Union membership and by the absence of past accounting practices, which could potentially hinder the change.     

谈高职院校建立会计从业资格模拟考试体系的意义

近几年,会计资格考试年年火爆、不断升温,成千上万的考生卷入这场考证热潮,并把考本财会证书作为跻身”金领”的捷径,会计证书已跻身最受青睐的十大证书之一,然而取得证书却越来越难.特别是高职院校的学员,他们在许多方面与本科院校的学员相比处于劣势地位,为帮助高职院校学员有针对性地进行考证实质训练,并牢牢掌握所学知识,帮助高职学员提高考证通过率,各高职院校会计相关专业应有针对性地研究会计从业资格模拟考试体系,帮助高职学员的学习和考试.从七个方面介绍高职院校建立会计从业资格模拟考试体系的社会背景和意义.     

关于缓解县乡财政困难的思考

近年来县乡财政形势严峻,收支矛盾尖锐、债务负担沉重、虚收与财政风险等问题十分突出。缓解县乡财政困难根本在于县域经济持续快速健康发展,内在动力是不断深化改革:加大结构调整力度,强化收入监管力度,完善现行的“分税制”财政体制,加快地方公共财政体系建设,大力推进县乡机构改革和事业单位改革。     

我国政府采购体系的构建——以政府采购的“四元结构”为视角

政府采购制度是一个有机的体系,由各个相互区别又相互联系的子体系构成。本文从政府采购的理论体系、法律体系、管理体系和监督体系“四元结构”入手来探讨我国政府采购体系的建设。     

论框架公约——以国际环境条约为例

本文以国际环境条约为例,介绍了框架公约的发展历程,集中讨论了框架公约方法的优缺点,指出框架公约的实质是协调国际立法中的政治性因素和技术性因素。框架公约不仅是国际法在形式上的创新,同时也包含了在条约法上新的表达同意的方式,由此引发了在国际法中主权、效率与合法性三者之间的紧张关系。     

超越知识框架:美学提问方式的转换--关于生命美学与实践美学的论争

美学是对于在审美活动中形成的活生生的东西的阐释 ,是“说‘不可说’” ,因此 ,传统的美学提问方式必须加以转换 :从追“根”问“底”以及透过个别追问普遍、透过具体追问抽象、透过变化追问永恒、透过现象追问本质 ,转向对于“怎么样”的追问 ,即对于对象世界的无穷无尽的可能性、审美活动自身的无穷无尽的可能性的追问。而这就要走出知识论的框架 ,置身生存活动为什么为人类生命活动所必需 ,就成为美学尤其是生命美学的提问方式     

从损益核算的角度审视现时价值会计

现时价值会计直接影响着企业的损益核算。用“收益费用中心观”和“资产负债中心观”相结合的“混合中心观”核算的损益 ,更适用于使用目的 ,更有利用价值。     

海峡两岸财务预测制度的比较

在证券市场国际化的趋势下,会计也在趋于国际协调,而海峡两岸关系密切,经济互动频繁,因此本文对海峡两岸在信息提供者、披露时点、财务预测更正更新、管理当局责任等财务预测制度的四个方面进行比较研究,指出差异,并提出中国大陆在财务预测制度改进的建议。