Public Sector Accounting
Editat de Tjerk Budding, Giuseppe Grossi, Torbjörn Tagessonen Limba Engleză Paperback – 4 aug 2014
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 sector
- Public sector management accounting and control methods
- Financial and performance auditing in the public sector
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Taylor & Francis – 4 aug 2014 | 446.12 lei 43-57 zile | |
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Taylor & Francis – aug 2014 | 1191.84 lei 43-57 zile |
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Specificații
ISBN-13: 9780415683159
ISBN-10: 0415683157
Pagini: 194
Ilustrații: 12 black & white illustrations, 4 black & white tables, 12 black & white line drawings
Dimensiuni: 156 x 234 x 11 mm
Greutate: 0.29 kg
Ediția:New.
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom
ISBN-10: 0415683157
Pagini: 194
Ilustrații: 12 black & white illustrations, 4 black & white tables, 12 black & white line drawings
Dimensiuni: 156 x 234 x 11 mm
Greutate: 0.29 kg
Ediția:New.
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom
Public țintă
Postgraduate and UndergraduateCuprins
- 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
Recenzii
'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.
'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.
Descriere
This textbook introduces and analyzes the reforms taking place in the public sector across the world due to the recent and ongoing financial crises. This text explains how innovative financial management tools are utilized in the public sector and addresses a number of emerging issues, such as; harmonization trends in public financial management and innovation in the delivery of public sector services.