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The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. Managers working in the public sector are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of accounting and financial management in the public sector and how to deliver services that represent value for money.
This second edition has been revised and updated throughout, offering: an increased focus on post-crisis austerity more examples from public management from outside the UK an increased emphasis on public financial management issues in developing countries greater coverage of governance, accountability and risk management With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of creating public value.
Inhaltsverzeichnis
1.The context of managing public money 2.Public sector budgeting 3.Taxation and other sources of income 4.Controlling income and expenditure 5. Costing and project appraisal 6.Partnerships and contracts 7.Measuring performance and value for money 8.Accountability and financial reporting 9.Audit 10.Conclusion: ten principles for managing public money
Über den Autor / die Autorin
Gary Bandy is a chartered public finance accountant whose career in local government included three years as Director of Financial Services at Doncaster Metropolitan Borough Council. He has been a self-employed consultant since 2005 and has advised organizations across the spectrum of the public sector on public financial management issues. Gary has an MPA from Warwick Business School and has taught public financial management on a number of the Business School’s programmes. He is also the convenor of the University of Nottingham’s MPA finance module.
Zusammenfassung
The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. Managers working in the public sector are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of accounting and financial management in the public sector and how to deliver services that represent value for money.
This second edition has been revised and updated throughout, offering:
- an increased focus on post-crisis austerity
- more international examples of public financial management
- greater coverage of governance, accountability and risk management
With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Zusatztext
'I am very pleased to recommend the second edition of this tried and tested text book on financial management in the public sector. Gary Bandy unlocks the secrets of budgeting and reveals the mysteries of financial management, in a plain intelligible language which even non-financial managers can understand. The explanations of complex concepts and procedures are clear. It is a long overdue resource for public leaders and managers. This is a major milestone' - John Benington, CBE, Emeritus Professor, University of Warwick, UK
‘In the recent flurry of volumes on public financial management, Gary Bandy has the ability of making complicated topics simple--not simpler, to paraphrase Einstein's famous quotation. The book's numerous practical examples and real-life references, such as HBO's The Wire make the topics come alive, The sapid "Further Reading" sections at the end of each chapter are very valuable. All public finance and policy students and those who approach for the first time the art of managing public resources should start from this text.’ - Marco Cangiano, Associate Director at the Fiscal Affairs Department of the International Monetary Fund and co-editor of Public Financial Management and Its Emerging Architecture
‘The new, 2nd edition enhances an already superb 1st edition. Gary Bandy explains and de-mystifies complex concepts and treats the readers as intelligent adults who need to know and understand this increasingly complex world of financial management in the public sector. It is not full of technical jargon, and enables the readers to understand this dynamic 'new world' that links public and private sectors, which demands increasing value for money from constrained resources that are expected to provide more services to meet increasing demands. A great text- if you want to really understand the new world of public sector finance in 2014, sit down with this text and all will be revealed.’ - Mary Taylor CPFA, MSc, FHEA, ACMI, PGCE Senior Lecturer Hertfordshire Business School
‘This book provides a useful guide to students in understanding the accounting system in public sector institutions.’ - Dr Matthias Nnadi, Lecturer in Accounting Policy, Sustainability and Performance, Cranfield University, UK
‘This book is an innovative and wonderful addition to the literature on public sector management and it is, therefore, very useful to new students of this subject and practitioners in this area. As this book has originated from the author’s consultancy work in training public servants responsible for financial management in public sector organizations, it is an excellent resource for training public servants responsible for financial management in public sector organizations around the world.’ - Prof. Sardar M. N. Islam, CSES, Victoria University, Australia
