Valstybės tarnautojų kvalifikacijos kėlimas viešojo sektoriaus buhalterinės apskaitos ir finansinės atskaitomybės sistemos reformai vykdyti ; Training of Civil Servants in Pursuance of the Public Sector Accounting and Financial Reporting System Reform

Open Access

Abstract

Public sector reforms have an impact on every taxpayer because the overall reform objectives are to save state resources and to improve people's quality of life. It is important to improve the qualification of the civil servants to implement changes, in other reforms can not produce the desired results. The training of the civil servants is an issue for many authors, but the civil servants training characteristics of accounting and other similar reforms are not addressed. The work raises the problem that although the law provides for the civil servants qualification, it is unclear how this legislation with the reform in a given situation applies single institution. The hypothesis is – the training system of the civil servants is no panacea, and should be adapted to each reform. Object of the work is the training of the civil servants for the Public Sector Accounting Reform. The aim of the work – to examine the training of civil servants features of Public Sector Accounting Reform. In order to raise the goal the following tasks: to analyze the qualification of the civil servants legislation; to know about the essence and characteristics of the Public Sector Accounting Reform; to examine how the civil servants have been caused by the qualification that the implementation of reform and to suggest how to improve the qualification of the civil servants for similar reforms. The following methods were used in this work: collection, systematization, generalization, comparison, evaluation and methods of analysis of the scientific literature and of the legislation, as well as a questionnaire survey. The work consists of three parts divided into subparts and headings. The first part is found training concept, and it addresses training requirements for individual stages of the set of theoretical possibilities of the civil servants training and professional education reforms and the identification of civil servants training difficulties. The second part disclosures the objectives, milestones, expected results, the implementation of measures for the Public Sector Accounting Reform. The third part is used for civil servants training research methodology and for the disclosure the training problems of the civil servants for the said reform. Based on literature, law and analysis of research results the conclusions and recommendations are formulated. The training system of the civil servants is not perfect: there is no qualification stages of feedback, there is no guarantee that the reform of the public servant's performance rating will be raised and brought a timely manner. Thus, the introduction to the work hypothesis is confirmed – the training system of the civil servants is not universal, and should be adapted to individual public sector reforms. The training of the civil servants in pursuance to implement the Public Sector Accounting Reform has taken place not according to the laws. Other problems raising the training of the civil servants to carry out this reform: the lack of interest in public officials, legislative options granted to the under-utilization, poor training and planning process, organization and implementation of low-quality training tools. To implement the similar reforms it is appropriate to consider the following recommendations: to correct or supplement the legislation by way of the feedback of the training process, to set some exceptions in the training process of the civil servants in pursuance to implement reforms. Reforms should be coordinated with those responsible for the reform institution, the public servants should be informed about the future developments involving them in decision-making in the reform and the reform measures should be adapted in time. The list of references is presented in the end of the Work and a table of the training of the civil servants and their peculiarities as well as the questionnaire survey results summary are presented in the annex.