Accounting, Accountability and Governance in the Public Sector

The current interest in reforming accounting in the public sector, the ongoing debate about proposed methods for improving public sector accountability and the search of good governance are salient items on the agenda of governments in many countries. These concerns have been the impetus for compiling this international collection. This anthology attempts to take a snapshot of recent developments and thinking about these salient issues in the public sector. Towards that end the collection has been divided into three separate but somewhat overlapping parts: - Accounting in a changing world - Accountability as a challenge for the public sector and - Governance as an emergent issue The collection addresses these issues from an international and comparative perspective in order to facilitate more learned discussions both within academia as well as among practitioners. Thus, the collection includes both theoretical and conceptual chapters by academicians as well as more concrete country-specific observations and opinions by leading practitioners.