Telling a More Credible Performance Story: Old Wine in New Bottles

Rocky J. Dwyer argues that a credible demonstration of public sector impacts depends on understanding the distinction between inputs, outputs, outcomes and indicators. The first aim of the paper is to provide an enhanced understanding of the current literature, reports and documentation on estimating the impacts and results of government programming and policies. Secondly, it shares the definitions and guidelines used to demonstrate economic impacts. Finally, it presents current best practices in measuring incremental impacts. All of which, Dwyer contends, provides new ways of approaching measurement and accountability that are more effective, strategic, comprehensive and credible to the public.

Abstract

A credible demonstration of policy or program impact depends on
understanding the distinction between inputs, outputs, outcomes, and indicators. Moreover, to be trusted by the public, performance reporting needs to focus more selectively on identifying the key measures of performance that will be recognized by stakeholders. The first aim of the article is to provide those involved in the practice of program evaluation with an enhanced understanding of the current literature, reports and documentation on estimating the impact and results of government programming and policies. Secondly, it shares the definitions and guidelines used to demonstrate economic impacts. Finally, it presents current
best practices in measuring incremental impact. All of which, we contend, provides program evaluation staff with new ways of approaching measurement and accountability that are more effective, strategic, comprehensive and credible to the public.

Dwyer Telling a More Credible Performance Story Old Wine in New Bottles

Cash Reporting in Developing Countries: The Case of Nepalese Central Government

Pawan Adhikari and Frode Mellemvik argue that developing countries have few alternatives other than to accept the rules and standards developed and prescribed by international standard setters, so as to ensure external legitimacy and financial support. Their paper explores Nepal’s move towards the implementation of International Public Sector Accounting Standards (IPSAS). This study shows an interesting case of how public sector accounting in developing countries is being influenced by international organizations, particularly the World Bank and professional accounting institutions. However, it is not clear from this study that such an approach is ensuring that public financial management reforms are focussed on the key areas in Nepal.

Abstract
International organizations such as the International Accounting Standards Board (IASB), the International Federation of Accountants (IFAC), and the International Organization of Supreme Audit Institutions (INTOSAI) have in recent years acquired accounting expertise by gaining the power to command agendas and standards. The impact of these organizations in the accounting world seems greater and more influential in developing countries. Developing countries are left with few alternatives other than to accept the rules and standards developed
and prescribed by these organizations, so as to ensure external legitimacy and financial support. In the context of developing countries, the implementation of accounting standards is seen as imperative in order to avert the possible financial and economical crisis. This paper aims to explore Nepal’s move towards IPSASs, contributing to the literature concerning the role of international organizations in disseminating IPSASs in the developing world.
Adhikari, Mellemvik IPSASs in Developing Countries a Case of Nepalese Central Government

Project Management Perspective on the Adoption of Accrual-Based IPSAS

Caroline Aggestam considers the need to adopt a project management perspective with the adoption of accrual based IPSAS.
Moving from cash or modified accrual based accounting to full accrual accounting under International Public Sector Accounting Standards (IPSAS) can be a challenging endeavor. Ensuring proper convergence to accrual based IPSAS entails not only a vast amount of work in the accounting arena of any given public sector entity or government but also often major changes in business processes and practices. By using a project management approach in adopting IPSAS an organization/government can make certain that, for example: the project gets necessary support from top management; a sound governance structure is put in place; communication and training plans are developed and managed; new accounting policies are written; and necessary alignment of business processes will take place in a timely manner.

Abstract
Moving from cash or modified accrual-based accounting to full accrual accounting under International Public Sector Accounting Standards (IPSAS) can be a challenging endeavor. Ensuring proper convergence to accrual based IPSAS entails not only a vast amount of work in the accounting arena of any given public sector entity or government but also often major changes in business processes and practices. By using a project management approach in adopting IPSAS an organization/government can make certain that, for example: the project gets necessary support from top management; a sound governance structure is put in place; communication and training plans are developed and managed; new accounting policies are written; and necessary alignment of business processes will take place in a timely manner. Sound project management may facilitate cost-effective adoption of IPSAS and a broader strengthening of business practices across the implementing organization/government.

Aggestam a Project Management Perspective on the Adoption of Accrual Based IPSAS