Public Sector Accounting
Description
Public Sector Accounting uses an integrated approach to the study of public sector accounting by linking accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing. Examples from a range of Public Sector experiences are woven into the text to illustrate the issues involved.
The introduction of the book reflects managerial developments in the public sector, by giving a brief history of these in the UK and internationally then commenting on the adoption of quality assurance in the public sector.
The management accounting section discusses developments in the use of internal markets and compulsory competition and the more recent emphasis on public-private partnership and performance indicators and also explains the techniques of programme and zero-based budgeting and investment appraisal.
The financial accounting section updates and internationalises the discussion of financial accounting theory and regulation.
The final section of the book is on auditing has beenupdated with UK and international developments.
More details
Other editions
Additional editions
Persons
Rowan Jones is a professor of Public Sector Accounting at the University of Birmingham
Maurice Pendlebury is a professor of Accounting at Cardiff Business School Cardiff University.
Content
- 1 The nature of the public sector
- 2 Performance measurement
- 3 Fundamentals of accounting
- 4 Budgetary policies and processes
- 5 Form and contents of budgets
- 6 Budgetary control
- 7 Costing
- 8 Financial reporting
