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improving efficiency in public financial management: a study on the adoption of the unified account code structure (UACs) in select national government agencies

24/9/2019

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Ms. Agnes Arban-Quilinging (Asian Development Bank - Governance Thematic Group) 

Since 2014, the Philippine Government has been implementing the Unified Account Code Structure (UACS) as an integral component of the Public Financial Management (PFM) Reform Program aimed at simplifying, improving, and harmonizing government’s financial management processes and information systems.

Through UACS, oversight and implementing agencies share a common set of financial data, from budgeting to audit. The use of codes helps simplify and consolidate financial reports; facilitates timely and accurate reporting of receipts and expenditures; and enables comparison of disbursements for programs, projects and activities, with their approved appropriations.  The UACS, compliant with the Government Finance Statistics (GFS), allows for classification of expenditures by functions of government based on sectors and priorities, including health, education, and social protection.

In this context, this study looked at the adoption of the UACS reform in national government agencies using the Technology Acceptance Model (TAM). Focusing on the top spending agencies, this study described UACS’s perceived usefulness and ease of use towards agencies’ actual system use. UACS’s usefulness was determined in terms of UACS application to budget cycle: Budget Preparation, Legislation, Execution and Accountability. UACS’ Ease of Use, on the other hand, was ascertained through a comparison between UACS and the old system.

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EASTERN REGIONAL ORGANIZATION FOR PUBLIC ADMINISTRATION
National College of Public Administration and Governance
University of the Philippines, Diliman 1101 Quezon City
Philippines
Telefax: (+632) 8 929 7789
​WhatsApp: 63917 465 4300
  • Home
  • About
    • Our Story
    • Constitution
    • EROPA Centers
    • EROPA Secretariat >
      • Sec-Gen's Corner
    • EROPA Chairperson
  • Publications
    • Public Administration News
    • ARPA >
      • ARPA Editorial Board
      • ARPA Call for Papers
      • Publication Ethics and Malpractice Statement
      • Notes for Contributors
      • Abstracts >
        • 2019, Volume 30, Nos. 1-2
        • 2018, Volume 29, Nos. 1-2
        • 2017 Volume 28, Nos. 1 & 2
        • 2016 Volume 27, Nos. 1 & 2
        • 2015 Volume 26, Nos. 1 & 2
        • 2014 Volume 25, No. 2
        • 2014 Volume 25, No. 1
        • 2013 Volume 24, Nos. 1 & 2
        • 2012 Volume 23, Nos. 1 & 2
        • 2011 Volume 22, No. 2
    • EROPA Bulletin >
      • Call for Inputs
    • Resources >
      • EROPA Brochure & Forms
  • Membership
    • Members' Corner
    • Join EROPA >
      • Individual Membership Form
      • Group Membership Form
      • State Membership
    • State Members
  • Conferences
    • 2023 EROPA Conference
    • 2022 EROPA Conference
    • 2021 EROPA Conference
    • 2020 EROPA Conference
    • List of Past Conferences
    • Database for Past Conferences >
      • EROPA 2022 Conference
      • EROPA 2019 Conference
      • EROPA 2018 Conference
      • EROPA 2017 Conference
      • EROPA 2016 Conference
      • 2012-2015 Conferences
    • Carlos P. Ramos Award for Best Conference Paper
    • Asian Leadership Forum
    • Stories to Share
  • Activities
    • Latest Activities
    • EROPA ExP >
      • Find an Expert >
        • Peter Bergerson
        • Edna Estifania A. Co
        • Sofian Effendi
        • Akio Kamiko
        • Pan Suk Kim
        • Masao Kikuchi
        • Perla Legaspi
        • Lue Li
        • Akira Nakamura
        • Orlando Mercado
        • Jon Quah
        • Lisa Saye
        • Sombat Thamrongthanyawong
        • Prijono Tjiptoherijanto
        • Roger Wettenhall
        • Tao Zhang
        • Mohd Afzanizam Mohd Badrin
        • Wong Wai Lun, Vincent
      • JOIN ExP DATABASE
    • OYPA >
      • FAQs/Guidelines
      • OYP Nomination Form
  • #TAG Dialogue
    • About #TAG Dialogue
    • #GovInTheTimeOfCorona
  • Contact Us