The Research-Practice Gap on Accounting in the Public Services

The Research-Practice Gap on Accounting in the Public Services PDF Author: Laurence Ferry
Publisher: Springer
ISBN: 3319994328
Category : Political Science
Languages : en
Pages : 146

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Book Description
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.

The Research-Practice Gap on Accounting in the Public Services

The Research-Practice Gap on Accounting in the Public Services PDF Author: Laurence Ferry
Publisher: Springer
ISBN: 3319994328
Category : Political Science
Languages : en
Pages : 146

Get Book Here

Book Description
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.

Advanced Management Accounting

Advanced Management Accounting PDF Author: Tom Groot
Publisher: Financial Times/Prentice Hall
ISBN: 9780273730187
Category : Managerial accounting
Languages : en
Pages : 0

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Book Description
This innovative new textbook firmly roots management accounting in "management, "placing the emphasison the management accountant as a key member of the management team and the strategic business decision making process.Unique case studies and examples of worldwide practices illustrate how concepts and techniques are applied in real-world business situations. It explores how management accounting techniques are adapted and modified to support specific industries fromenergy to media sectors and covers topical issues such as: Environmental accounting Environmental auditing and ISO14001/EMAS The balanced scorecard Kaizen costing Target costing Social responsibility Features Integrates the most up-to-date and relevant research with a broad approach to management accounting. Presents compelling examples of real organisations, exploring the interactions of management accounting in practice. Extends knowledge of management accounting concepts and techniques to how they can be used for strategic decision making and management control. Uses Excel to develop and apply solutions methods. Examines how management accounting techniques are adapted and modified to support specific industries fromenergy to media sectors. Covers topical issues such as activity-based budgeting, the balanced scorecard, target costing, capacity planning, quality management, Six Sigma and performance measurement. Fully compliant with developments within the professional bodies such as CIMA and ACCA. Offers end-of chapter exercises to extend your critical thinking and applications of key concepts. Provides short case studies, so you can practise manipulating and analysing data. This is the ideal textbook for students studying management accounting at advanced undergraduate and postgraduate level. "

Measurement in Public Sector Financial Reporting

Measurement in Public Sector Financial Reporting PDF Author: Josette Caruana
Publisher: Emerald Group Publishing
ISBN: 1801171637
Category : Business & Economics
Languages : en
Pages : 198

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Book Description
Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.

Emergency Services Management

Emergency Services Management PDF Author: Paresh Wankhade
Publisher: Taylor & Francis
ISBN: 1000860426
Category : Business & Economics
Languages : en
Pages : 104

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Book Description
An expert guide to contemporary research in the field of emergency services management, this short-form book will help academics, scholars, and practitioners to appreciate the important role and contribution of these services. Contemporary emergency services have been rapidly changing in response to increasing demand, reducing resources, the impact of COVID-19 and the increasingly complex threats to public safety. Academics, practitioners, the emergency services and their key stakeholders all need to have a clear understanding of the changing role and contribution of these services as well as finding ways to improve their management and performance so that policy solutions to new and emerging threats may be efficiently developed and effectively implemented. The book looks at the application of public management theories to emergency services and the development of professionalism within the police, fire and rescue, and ambulance services. It examines the increasing need for better collaboration and identifies the nature and extent of the academic and practitioner divide and the research gap between the academic and professional communities in each of the services. This book will be invaluable to researchers, scholars, practitioners, and students in the fields of governance, leadership, and management, especially those focusing on emergency services and management during crises.

Public Sector Accounting and Auditing in Europe

Public Sector Accounting and Auditing in Europe PDF Author: I. Brusca
Publisher: Springer
ISBN: 1137461349
Category : Political Science
Languages : en
Pages : 443

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Book Description
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).

Bridging the Gap Between Academic Accounting Research and Professional Practice

Bridging the Gap Between Academic Accounting Research and Professional Practice PDF Author: Elaine Evans
Publisher:
ISBN: 9781921245855
Category : Accounting
Languages : en
Pages : 127

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Book Description


Advances in Management Accounting

Advances in Management Accounting PDF Author: Chris Akroyd
Publisher: Emerald Group Publishing
ISBN: 1837539162
Category : Business & Economics
Languages : en
Pages : 220

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Book Description
Volume 35 of Advances in Management Accounting features a diverse range of authors from Australia, Canada, New Zealand and the United States of America, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners.

Implementing Accrual Accounting in the Public Sector

Implementing Accrual Accounting in the Public Sector PDF Author: Ms.Suzanne Flynn
Publisher: International Monetary Fund
ISBN: 1475521758
Category : Business & Economics
Languages : en
Pages : 59

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Book Description
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government PDF Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88

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Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Research in Accounting in Emerging Economies

Research in Accounting in Emerging Economies PDF Author: Shahzad Uddin
Publisher: Emerald Group Publishing
ISBN: 0857244523
Category : Business & Economics
Languages : en
Pages : 310

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Book Description
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.