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Общие вопросы экономики

Экономическая теория

Наименование:

Concepts, Perspectives and Intervention Challenges of Accountability.

Автор:

мягкая обложка
84 страниц
2010 год

Издательство:

Книга по Требованию

Цена:

2005 руб

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The study explores how the RTI has led to greater transparency which can be maintained and further developed by the joint actions of civil society organizations and individual citizen to hold government’s accountable for each acts of omission and commission as a matter of right. Henceforth, there is a constant and continuous struggle prevailing between citizens’ right to know and access to information and the public authority’s tendency to withhold information under various pretexts finally decisively ended in favor of the individual citizen. The RTI Act is serving as a powerful tool to create changes in official functioning, from disdain to respect, from complete authority to greater accountability, because it seeks to make the individual’s in the office accountable personally if information is not provided in time. All the three branches of government: legislature, executive and judiciary are separated with special beneficiary exemptions to their accountability in terms of "Privileges of the House", "the Official Secrecy Act" and "Contempt of Court" respectively.

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Управленческий учет в США

Наряду с положениями о стандартах финансового учета совет также издает положения о концепциях финансового учета (Statements of Financial Accounting Concepts SFACs), которые отражают концептуальные основы стандартов, но самими стандартами не являются, т.Pе. в состав GAAP не входят. С момента своего образования в 1973Pг. Совет по стандартам финансового учета выпустил свыше 100 положений о стандартах финансового учета и шесть Положений о концепциях учета. Из их числа лишь около 10P% связано с решением новых проблем финансового учета и столько же с решением проблем, специфичных для той или иной конкретной отрасли. Остальные же 80P% приходятся на пересмотр ранее принятых стандартов. Как видно уже из перечня организаций, вовлеченных в процесс разработки стандартов (нормативов) бухгалтерского (прежде всего финансового) учета в США, этот процесс является многосубъектным и продвигается усилиями как государственных, так и общественных институтов. Стандарты же являются продуктом достижения баланса интересов всех вовлеченных в этот процесс сторон, и прежде всего тех, кому реально предстоит на практике использовать эти стандарты, а не чисто директивные нормативы, положения, рожденные в недрах государственной бюрократии ...»

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Concepts, Perspectives and Intervention Challenges of Accountability. Manorama D. http://www.booksiti.net.ru/books/14525850

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