Public Sector Accounting

Rowan Jones is Professor of Public Sector Accounting at the University of Birmingham. His research interests are in governmental budgeting, accounting and auditing at local, regional and national levels. He is co-founder of Comparative International Governmental Accounting Research network.

• VOLUME 1: INTRODUCTION, BUDGETING AND PERFORMANCE MEASUREMENTAccounting and the Pursuit of Efficiency - A. HopwoodPublic Sector to Public Services: 20 Years of ′Contextual′ Accounting Research - J. Broadbent and J. GuthrieA Perspective on Research in Governmental Accounting - R. Banker, W. Cooper and G. PotterNew Public Management: The Cruellest Invention of the Human Spirit? - I. LapsleyResearching Public Sector Transformation: The Role of Management Accounting - J. Van HeldenDiscussing the Practical Relevance of Public Sector Management Accounting Research - J. Van HeldenThe Budget - R. StourmThe System of Financial Administration of Great Britain - W. Willoughby and S. LindsayBudgetary Principles - J. SundelsonThe Lack of a Budgetary Theory - V. KeyA Century of Public Budgeting Reform: The Key Question - J. KellyNew Directions in Public Administration: Serving Beyond the Predictable - J. BourgonNPM and Beyond - Structure, Culture and Demography - T. Christensen and P. LaegreidThe British Navy′s 1888 Budgetary Reforms - P. Cobbin and G. BurrowsThe Program Assessment Rating Tool and the Government Performance and Results Act: Evaluating Conflicts and Disconnections - V. Gueorguieva et alState Court Budgeting and Judicial Independence: Clues from Oklahoma and Virginia - J. Douglas and R. HartleyCrashing through with Accrual-Output Price Budgeting in Australia: Technical Adjustment of a New Way of doing Business? - J. Kelly and J. WannaEarly Budget Reformers: Democracy, Efficiency, and Budget Reforms - I. RubinAvalanches and Incrementalism - J. TrueReform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory - L. Jones and J. McCafferyThe Use and Usefulness of Performance Measures in the Public Sector - C. Propper and D. WilsonEvolution of Performance Measurement until 1930 - D. WilliamsDoes More (or even Better) Information Lead to Better Budgeting? - P. JoyceThe Impact of Performance Budgeting on the Role of the Legislature: a Four-Country Study - M. SterckAn Indictment of Performance Measurement in the Public Sector - R. JonesRole Variations of Performance Measurement in Dutch Local Government - W. Van Elsacker, H. Ter Bogt and J. Van HeldenManagement Accounting in Government: Resurrecting the Classic Rules of Budget Theory - R. JonesGovernmental Budgeting as Ex Ante Financial Accounting - M. Pendlebury and R. JonesNational Accounting, Government Budgeting and the Accounting Discipline - R. JonesVOLUME 2: ACCOUNTING AND REPORTINGElements of a Theoretical Framework for Public Sector Accounting - J. PallotMonuments, Mistakes and Opportunities - R. MautzThe Development of Conceptual Frameworks of Accounting for the Public Sector - R. JonesA Government Accountant′s Perspective on Government Accounting Reform - R. JonesA Theory of the Published Accounts of Local Authorities - R. Jones and M. PendleburyFrom Cash to Accruals in 25 years - J. PerrinAccrual Accounting for National Governments: The Case of Developing Countries - J. Craner and R. JonesAccrual Accounting in the Public Sector: Uses and Abuses - J. PallotThe Role of Resource Accounting in the UK Government′s Quest for ′Better Accounting′ - H. MellettAccounting for Public Hospitals: A Case Study of Modified GAAP - S. EllwoodFrom Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience - M. Van der HoekConsolidation Principles and Practices for UK Government Sector - D. Heald and G. GeorgiouDeveloping Whole of Government Accounting in the UK - D. Chow, C. Humphrey and J. MollGASB No. 34′s Governmental Financial Reporting Model: Evidence on its Information Relevance - E. Plummer, P. Hutchison and T. PattonAccrual Accounting Does Not Necessarily Mean Accrual Accounting: Factors that Counteract Compliance with Accounting Standards in Swedish Municipal Accounting - P. Falkman and T. TagessonDeveloping Cameral Accounting - N. MonsenVOLUME 3: AUDITINGAudit Quality Attributes of European Union Supreme Audit Institutions - C. Clark, M. De Martinis and M. Krambia-KapardisHow do Supreme Audit Institutions Measure the Impact of their Work? - B. González, A. López and R. GarcíaStruggling for Supremacy: The Case of UK Public Audit Institutions - M. Bowerman, C. Humphrey and D. OwenThe Roots of Operational (VFM) Auditing in English-Speaking Nations - D. Flesher and M. ZarzeskiAccounting, Hybrids and the Management of Risk - P. Miller, L. Kurunmäki and T. O′LearyPublic Sector Auditor Identities in Making Efficiency Auditable: the National Audit Office of Denmark as Independent Auditor and Modernizer - P. SkærbækWelcome to the Court - D. MorinPerformance Audit in Western Europe: Trends and Choices - C. PollittThe Construction of Auditing Expertise in Measuring Government Performance - Y. Gendron, D. Cooper and B. TownleyOn Budgeting Principles and Budget-Auditing Standards - Y. IjiriBudget Auditing in Governmental Organizations Financed by Taxation - M. Pendlebury and R. JonesAn Analysis of Municipal Budget Variances - A. Mayper, M. Granof and G. GirouxDeterminants of Audit Quality in the Public Sector - G. Giroux and D. DeisInvestigating the Audit Fee Structure of Local Government Authorities in England and Wales - G. Giroux and R. JonesVOLUME 4: COMPARATIVE INTERNATIONAL STUDIESInternational Governmental Accounting Research - K. L derAccrual Accounting in the Public Sector: Between Institutional Competitiveness and the Search for Legitimacy - E. LandeTrends and Open Issues in Governmental Accounting Systems: Some Elements of Comparison - E. CaperchioneA Comparison of Japanese and Australian Second Tier Government Performance Reporting - M. Christenson and H. YoshimiRegional Accounting Harmonisation: A Case for Regional Accounting Standards - N. MonsenA Comparative-International Theory for Portuguese Local Government Accounting - S. JorgeLocal Government Accounting: An International Empirical Analysis - B. Benito, I. Brusca and V. MontesinosLocal Government Accountability in European Continental and Anglo-Saxon Countries: An International Comparison - E. ReginatoDisclosing Local Government Budgets: Comparing North Rhine Westphalia and the Netherlands - L. De KruijfTowards the Coordination of Financial Reporting at the Different levels of Public Administration in Europe - V. MontesinosThe Impact of Culture on Governmental Accounting Innovations in Developing Countries - A. Godfrey, P. Devlin and C. MerroucheIPSAS and Government Accounting Reform in Developing Countries - J. ChanOn the Edge of a State Accounting Reform: Norway Opens for Reflections Based on Accounting Theory - A. Bourmistrov and F. MellemvikAccountability and Reporting: New Developments in Italian Local Governments - R. MussariConformity and Diversity of Accounting and Financial Reporting in Portuguese Local Government - J. Carvalho et al