Public Sector Accounting

Inbunden, Engelska, 2014

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Beskrivning

As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector.Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues:Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs)Financial reporting and consolidated financial statements in the public sectorPublic sector management accounting and control methodsFinancial and performance auditing in the public sectorThis concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.

Produktinformation

Utgivningsdatum:2014-08-01
Mått:156 x 234 x 15 mm
Vikt:520 g
Format:Inbunden
Språk:Engelska
Antal sidor:178
Förlag:Taylor & Francis Ltd
ISBN:9780415683142

Utforska kategorier

Nationalekonomi inom Ekonomi och Ledarskap

Mer om författaren

Tjerk Budding is Senior Lecturer in Public Management and Financial Accounting at VU University Amsterdam, the Netherlands.Giuseppe Grossi is Professor of Public Management and Accounting at Kristianstad University, Sweden.Torbjörn Tagesson is Professor of Accounting at Linköping University, Sweden.

Recensioner i media

'Since the global economic crisis in 2008, governments have provided large amounts of public money for financial and economic interventions. These interventions have strained public budgets significantly and raise an issue of fiscal transparency and stability. Today, in 2014, the question of whether taxpayers money is spent wisely, is still very relevant. Responsive accountability, harmonised international accounting standards and adequate management information are an important prerequisite for answering this question. It is therefore with pleasure that I recommend reading this book.' - Ellen van Schoten, Secretary General, Netherlands Court of Audit, the Netherlands'The book is an excellent introduction to public sector accounting. It ranges from theoretical concerns of several aspects of public sector accounting to empirical presentations of how public sector dilemmas unfold in different settings around the world. I recommend this book as a good introduction for students of public sector accounting.' - Bino Catasus, Professor, Stockholm University, Sweden'Public sector accounting systems currently have significant strains and stresses associated with existing social, cultural, economic and environmental challenges. This textbook presents significant advances in the theoretical and practical understanding of public sector accounting in its context. The book provides a contemporary public sector accounting and auditing perspective that is geared to comprehend the current and future and challenges and provide sign posts for students and public sector actors to strategically act on the many contemporary challenges.' - James Guthrie, Professor, Macquarie University, Australia and University of Bologna, Italy.

Innehållsförteckning

1. Public Sector Accounting – Conditions and Users 2. Accounting Reforms, Standard Setting and Compliance 3. International Public Sector Accounting Standards (IPSAS) 4. Consolidated Financial Statements in the Public Sector 5. Public Sector Management Control Tools 6. Public Sector Management Accounting 7. Public Sector Budgeting 8. Auditing in the Public Sector 9. Performance Auditing and Value for Money