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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 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
This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.
Table des matières
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
A propos de l'auteur
Tjerk Budding is Senior Lecturer in Public Management and Financial Accounting at VU University Amsterdam, the Netherlands.
Giuseppe Grossi is Professor of Public Management and Accounting at Kristianstad University, Sweden.
Torbjörn Tagesson is Professor of Accounting at Linköping University, Sweden.
