
Public Sector Accounting
Routledge (Publisher)
1st Edition
Published on 1. August 2014
Book
Hardback
178 pages
978-0-415-68314-2 (ISBN)
Shipment within 15-20 days
Description
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.
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.
Reviews / Votes
'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.
More details
Language
English
Place of publication
London
United Kingdom
Publishing group
Taylor & Francis Ltd
Target group
College/higher education
Illustrations
12 s/w Abbildungen, 12 s/w Zeichnungen, 4 s/w Tabellen
4 Tables, black and white; 12 Line drawings, black and white; 12 Illustrations, black and white
Dimensions
Height: 240 mm
Width: 161 mm
Thickness: 15 mm
Weight
464 gr
ISBN-13
978-0-415-68314-2 (9780415683142)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Tjerk Budding | Giuseppe Grossi | Torbjoern Tagesson
Public Sector Accounting
Book
approx. 03/2030
2nd Edition
Routledge
€154.50
Not yet published
Additional editions

Tjerk Budding | Giuseppe Grossi | Torbjoern Tagesson
Public Sector Accounting
E-Book
08/2014
1st Edition
Routledge
€86.99
Available for download

Tjerk Budding | Giuseppe Grossi | Torbjoern Tagesson
Public Sector Accounting
E-Book
08/2014
1st Edition
Routledge
€86.99
Available for download

Tjerk Budding | Giuseppe Grossi | Torbjoern Tagesson
Public Sector Accounting
Book
08/2014
1st Edition
Routledge
€93.30
Shipment within 15-20 days
Persons
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.
Torbjoern Tagesson is Professor of Accounting at Linkoeping University, Sweden.
Giuseppe Grossi is Professor of Public Management and Accounting at Kristianstad University, Sweden.
Torbjoern Tagesson is Professor of Accounting at Linkoeping University, Sweden.
Content
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