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Author: Chuks P. C. Amushie
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 166
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Book Description
Author: Chuks P. C. Amushie
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 166
Get Book Here
Book Description
Author: Warwick Funnell
Publisher: UNSW Press
ISBN: 9780868407685
Category : Business & Economics
Languages : en
Pages : 332
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Book Description
Accountability as it concerns the Commonwealth Government; the obligation of governments to be financially accountable; ways in which governments answer for the use of resources taken from the public to implement social and economic policies; defining the public sector; the significance of government; the cycle of accountability in government; the structure of Australian government.
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.
Author: Tjerk Budding
Publisher: Routledge
ISBN: 1317906713
Category : Business & Economics
Languages : en
Pages : 194
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Book 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.
Author: John E. Petersen
Publisher: Chatham, N.J. : Chatham House Publishers
ISBN:
Category : Business & Economics
Languages : en
Pages : 206
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Book Description
Author: Robyn Pilcher
Publisher: Routledge
ISBN: 1351349171
Category : Business & Economics
Languages : en
Pages : 181
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Book Description
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
Author: Rick Stapenhurst
Publisher: World Bank Publications
ISBN: 9780821342572
Category : Political Science
Languages : en
Pages : 262
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Book Description
Part III: Three case studies.
Author: Nhyira PREMIUM
Publisher:
ISBN: 9781973339212
Category :
Languages : en
Pages : 242
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Book Description
This book is certainly for all individuals, researchers and students looking for a student text that covers almost all topics in Public Finance Management and Accounting. Even though most of the Acts used in this book relates primarily to the Republic of Ghana, the concept of Public Finance, International Public Sector Accounting Standards and others are relevant irrespective of jurisdiction.
Author: Tom Christensen
Publisher: Routledge
ISBN: 1317042360
Category : Political Science
Languages : en
Pages : 608
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Book Description
This collection provides a comprehensive, state-of-the art review of current research in the field of New Public Management (NPM) reform. Aimed primarily at a readership with a special interest in contemporary public-sector reforms, The Ashgate Research Companion to New Public Management offers a refreshing and up-to-date analysis of key issues of modern administrative reforms. This volume comprises a general introduction and twenty-nine chapters divided into six thematic sessions, each with chapters ranging across a variety of crucial topics in the field of New Public Management reforms and beyond. The principal themes to be addressed are: ¢
Author: Peter C. Lorson
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9892618564
Category : Business & Economics
Languages : en
Pages : 440
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Book Description
Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting.
