Centralized accounting department in the government and public sector (theory and practice)
Abstract and keywords
Abstract (English):
The book discusses the methodological and organizational problems of conducting an effective accounting in the government and public sector. The author propose to solve tasks for the improvement of complex, treating them in the unity of economic, historical, political, social and psychological factors. For the first time systematized knowledge of accounting theory about the organizational forms. A chronology of the development of forms of computer account in the conditions of development of mechanization and ACS. The author designated a criterion efficiency of the organization of government accounting at the local government level. It analyzes the concept of the Federal Treasury as centralized accounts department for federal agencies and authorities, under conditions of use state integrated information system "Electronic Budget". The method of calculation of economic and non-economic effects of the use of insourcing at the organization of government accounting at the public legal institution. For the first time systematized and expanded classification of information systems for accounting in the government and public sector. The author suggested the use of the possibility of centralized accounts department for improving state and municipal government, including the organization of effective control. The author offers criteria for an "ideal system" account. Described target indicators and metrics for effective software solutions. Formalized requirements for IT projects. The book is intended for specialists in the field of economics and management, studying problems of organization and automation of modern government accounting in the government and local authorities, as well as for teachers of economic disciplines, graduate students and students of economic and IT professions.

Keywords:
centralized accounts department, government accounting, accounting information systems (AIS), electronic budget, shares service center (SSC)
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References

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