Public sector accounting
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, th…
Read More ↓Title Statements
- Full title :Public sector accounting / Tjerk Budding, Giuseppe Grossi and Torbjörn Tagesson.
Summary
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.
Read More ↓Edition Statements
- Publication Date:2014.
Publication Statements
- Publisher(s):Routledge
- Place of Publication:Abingdon, Oxon
- Language:eng
- Publication Date:2014.
The Physical Object
- Description:1 online resource (195 p.)
Edition Identifiers
- ISBN:9781317906711, 1317906713
- oclc:ocn941182752
- Dewey Decimal:657.835
Table of Contents
Cover; Title Page; Copyright Page; Table of Contents; List of illustrations; List of contributors; Preface; Acknowledgements; List of abbreviations; 1 The conditions for and the users of public sector accounting; 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 Financial audit in the public sector; 9 Performance auditing in the public sector; Index.
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