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Accounting Reforms and Urban Governance: Necessary Conditions
- January 2010
- In book: Urban Infrastructure and Governance (pp.227 - 246)
- Edition: First
- Chapter: 12 - Accounting Reforms and Urban Governance: Necessary Conditions
- Publisher: Routledge
- Editors: G.Ramesh, Vishuprasad Nagadevara, Gopal Naik, Anil B Suraj
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- Vol 8 , Issue 1 , January - June 2021
- 10.17492/jpi.mudra.v8i1.812108
A Case Study on Financial Performance of Urban Local Bodies with a Special Reference to the State of West Bengal
Vol 8 , Issue 1 , January - June 2021 | Pages: 138-154 | Case Study
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Published Online: June 15, 2021
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As per the Confederation of Real Estate Developer Association of India Report 2019, the urban population of India will contribute three-fourths the of the country’s GDP by 2030. However, to achieve the same, massive reforms are required in terms of ramping up the infrastructural needs of the cities. The city government needs to provide efficient, effective, and responsive urban services to attract investment and contribute to economic development. Therefore, it is essential to strengthen the financial health of the city government. The study points out some problems, especially related to indicators for measuring the financial performance of Urban Local Bodies (ULBs) to judge the financial health. Five different financial aspects are considered to measure the comparative financial performance. The Siliguri Municipal Corporation has performed better in revenue and resource mobilization performance. The Asansol Municipal Corporation is better in liquidity and solvency performance. Both have the same position in expenditure and expenditure management performance.
Urban local bodies; Functional domain; Financial domain; Financial performance indicators; West Bengal.
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COMMENTS
Research Study on Accounting Reforms in Urban Local Bodies in India (Compilation of various readings available on Municipal Accounting Reforms in India) Prepared by . Committee on Public Finance & Government Accounting . The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi
The corporation was one of seven urban local bodies to pursue reforms in the state. In Tamil Nadu, on the other hand, the transition was part of broader and thorough accounting reforms.
1.3 Need for research in decision-making on public sector accounting reforms. While existing studies on public sector accounting reforms provide significant insights into the implementation processes of such reforms, they do not delve into the rationales and reasons debated during the decision-making processes preceding the implementation of ...
Accounting Accounting System of the Urban Local Bodies— Issues and Challenges India ranks second in the population after China and contribute nearly 1/6 of the world's population. Since majorly, India is occupied by rural areas, substantial initiatives are required to enhance the economic growth and improve the living standards of its citizens.
This working paper provides guidance for implementing municipal accounting reforms in ADB's urban projects in India. The objectives of this paper are to highlight the importance of implementing accounting reforms in the urban local bodies, to inform the processes involved in the implementation, and thus to provide the way forward to improve ...
Municipal Bonds for Financing Urban Infrastructure in India: An Overview (2020 Edition) Accrual Accounting for Local Bodies (Elected Representatives and Stakeholders)- Hindi version (2009 Edition) Compendium on Accounting Standards for Local Bodies (Volume II) (2020 Edition) Research Study on "Accounting Reforms in Urban Local Bodies in India ...
The role of the local government is being continuously modified to keep pace with the changes in expectation of urban local governance. On one hand the 74 th Constitutional
India's first generation of economic reforms made a significant change in the perception of the role of local self-government bodies in the Indian public governance system. One of the important reforms introduced during this period was the Constitution (Seventy-fourth Amendment) Act, 1992. This reform empowered the urban local bodies in India to function as local self-governments as the ...
This reform empowered the urban local bodies in India to function as local self-governments as the third tier of governance. With the view to further strengthen these urban local bodies in their financial management the central government also developed guidelines for moving to a double entry accrual-based accounting system through the ...
All urban local bodies (ULB) in India stand to gain from better PFMA in the form of improved governance and accountability, realistic and participatory planning of expenditures, and consequently stronger revenue flows and provision of better services. This study assesses the current state of PFMA systems in Indian urban local bodies.
A one percentage point increase in its literacy rate increases per capita own revenues by `906 per capita, same as the 'education' effect found by Bahl et al. (2010) for West Bengal's rural local bodies. At the population of the average ULB summarized here, this effect translates into a whopping `71 million.
SUBSCRIBE TO EMAIL ALERTS. Daily Updates of the Latest Projects & Documents. This study assesses the current state of Public Financial Management and Accountability (PFMA) systems in Indian urban local bodies. It identifies, analyzes, and .
This study aimed to trace, first, the rationales and pressures influencing public sector accounting reforms in India and secondly,the manner in which such pressures are balanced in the local ...
Municipal Bonds for Financing Urban Infrastructure in India: An Overview (2020 Edition) Accrual Accounting for Local Bodies (Elected Representatives and Stakeholders)- Hindi version (2009 Edition) Compendium on Accounting Standards for Local Bodies (Volume II) (2020 Edition) Research Study on "Accounting Reforms in Urban Local Bodies in India ...
Research Study is an attempt to explore the ways/ strategies in which ... officials of all types and at all levels of Urban Local Bodies (ULBs) in multiple ways. Municipal financial data is a linchpin for compliance ... Municipal accounting reforms in India have reached a maturation point. The early 2000s witnessed a significant paradigm shift ...
Abstract. This is a Handbook for introduing Accrual Based Double Entry Accounting System at Municipal Body level. Most of the municipal bodies in India and other developing countries at present ...
thening of local governance in rural and urban areas in India. These Amendments, aimed at strengthening municipal bodies and Panchayati Raj institutions, are recog. ised as key steps in providing essential services to citizens. Until the amendments, local governments were under the State Governments' direct control i.
The Institute of Chartered Accountants of India (ICAI) published a technical guide on accounting and financial reporting by urban local bodies in India in October 2000. The guide, prepared by a national committee representing both urban local bodies and the accounting profession, is an important tool for urban financial reform in India. The ...
the Gujarat Urban Develop-ment Projects. The third phase of municipal accounting reforms took place after 1998. During this phase ULBs Tamil Nadu started fol-lowing accrual-based account-ing system as part of a state-wide municipal accounting reform programme. In Jaipur (Rajasthan) and Tumkur (Kar-nataka) municipal bodies, at
The chapter analysis Governance from the perspective of financial reforms being undertaken in the urban sector in India. Both conceptual and practical aspects are discussed with regard to the ...
A Case Study on Financial Performance of Urban Local Bodies with a Special Reference to the State of West Bengal
URbAN REFORMS IN INDIAN CITIES 13 roaD MaP For reForMs in inDia India's reform process started in early 1990s with the enactment of the 74th Constitutional Amendment Act (CAA) empower-ing the ULBs. It has been a major reform initiative to strengthen urban administration and decentralize powers and functions to the third tier of governance.