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Oki Wahyu Setiawan
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Department of Accounting Faculty of Economics and Business Universitas Brawijaya Jl. MT Haryono 165 Malang Indonesia 65145
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The International Journal of Accounting and Business Society
Published by Universitas Brawijaya
ISSN : 13281992     EISSN : 23552905     DOI : 10.21776/ub.ijabs
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, international business, entrepreneurship, business economics, risk management, knowledge management, information systems, ethics, and sustainability science.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol 7, No 2 (1999): The International Journal of Accounting and Business Society" : 2 Documents clear
Performance Monitoring In State-Owned Enterprises: The Case Of Ghana Tsamenyi, Mathew
The International Journal of Accounting and Business Society Vol 7, No 2 (1999): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

A major difficulty facing governments around the world is how to monitor the performance of State-Owned Enterprises (SOEs) (Aharoni 1981). This paper reports on research that examines the performance monitoring process in Ghanaian State-Owned Enterprises (SOEs). The analysis presented is based on a case study in three large-scale SOEs. Data is gathered from multiple sources including discussions with accounting officials. a review of documents, and interviews with relevant managers in the three SOEs. The results suggest that, the persistent poor performance ot the SOEs resulted in performance monitoring delegated to an external agency established by the government. In theory, the external agency is to monitor all aspects of operations and performance of the SOEs. ln practice. however. major investment and corporate decisions are made by the sector ministry, the ministry of finance and the respective Board of Directors of each SOE with the external agency having minimal influence in such decisions. KEY WORDS: Management Controls, Budgetary Controls, State- Owned Enterprises, Developing Country, Ghana.
The Timeliness of the Botswana Parastatal Annual Report: 1994-1998 Iwisi, Dominick S; Kitindi, Ernest G
The International Journal of Accounting and Business Society Vol 7, No 2 (1999): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

The corporate annual report is a common media employed by business entities to convey information to interested persons. An important component of the report are the financial statements and the auditors report. Since the report is a primary source of information for shareholders, it is desirable that this informationis provided on a timely basis. The report should also be of quality desirable for meaningful decisions to be made. This study investigated the time it took parastatals in Botswana to have the annual report available. lt also embarked on establishing the quality of the accounts, as indicated by the auditor’s opinion report. The results show that, on average, the Botswana parastatal required 5.35 months to avail the report. This compares unfavorably to other developed countries. However, compared to some other developing countries the results for Botswana parastatals are impressive. Key words: Timeliness, Annual reports, Parastatal, Audit reports

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