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Author : Chartered Institute of Management Accountants
Publisher : Unknown
Page : 128 pages
File Size : 40,9 Mb
Release : 1900
Category : Electronic
ISBN : OCLC:1084644541
Author : M. W. Pendlebury
Publisher : Unknown
Page : 96 pages
File Size : 51,7 Mb
Release : 1985
Category : England - Local government - Management accounting
ISBN : 0901308897
Author : Eugenio Caperchione,Riccardo Mussari
Publisher : Springer Science & Business Media
Page : 275 pages
File Size : 55,5 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461545811
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Author : Louise Kloot
Publisher : UNSW Press
Page : 72 pages
File Size : 50,5 Mb
Release : 1999
Category : Business & Economics
ISBN : IND:30000064297595
Increasingly a corporation's competitive advantage is synonymous with its capacity for organisational learning. Nowhere is this more apparent than in Victorian local government where the State Government replaced councillors with commissioners, introduced compulsory competitive tendering, amalgamated councils and enforced efficient management.
Author : Kay Spearman
Publisher : Routledge
Page : 1670 pages
File Size : 50,8 Mb
Release : 2019-08-08
Category : Business & Economics
ISBN : 9781136565823
This series is designed to cover all aspects of sound financial management for local governments in developed and developing countries and economies in transition. Concepts of good governance, transparency and accountability are woven into the text of every chapter, and the needs and potential obstacles to greater decentralization and democracy are highlighted. Each volume is self-contained with its own Trainer's Guide, exercises and web resources. Chapters are divided into basic and advanced concepts and the detailed relationship of each topic to the others covered in the series is explained.
Author : Emanuele Padovani,David W. Young
Publisher : Routledge
Page : 350 pages
File Size : 48,7 Mb
Release : 2013-06-17
Category : Business & Economics
ISBN : 9781136515644
Local Government is an area where management skills are tested to the extreme. With political considerations evident both locally and nationally, managing resources can be complex and subject to change. This book introduces new concepts and new ways of doing business that can greatly enhance the value of the services a local government provides to its citizens, without putting a greater financial burden on taxpayers. Padovani and Young present out-of-the-box thinking based on solid research and experience to discuss topics such as: Incorporating outcome indicators into strategic planning and budgeting Building a LG’s budget with ‘cost drivers’ Expanding the concept of ‘enterprise funds’ Assessing and better managing the risk associated with outsourcing Using the concept of ‘shadow pricing’ to compare public with private sector costs for services This book is a must-read for students of public administration and management, senior and middle managers in local governments around the world, and citizens who are concerned with more effective management of their local government’s programs and services. A list of suggested extra case studies for each chapter, and a description of the process to follow for ordering them, may be obtained by sending an email to [email protected]. You should request the document "Case Study Suggestions for Managing Local Governments".
Author : Douglas W. Webster,Gary Cokins
Publisher : John Wiley & Sons
Page : 288 pages
File Size : 51,8 Mb
Release : 2020-01-29
Category : Business & Economics
ISBN : 9781119658672
Provides step-by-step guidance on implementing and using a value-based management system within the government Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrate these and numerous other management methods and practices in a manner that maximizes the delivery of value to the organization’s key stakeholders. A general management framework is presented in this book in a manner particularly applicable to government organizations. Value-Based Management in Government introduces a new, integrating framework for management practices that optimizes the balancing of results sought; resources supplied and allocated; and risks accepted. These considerations are all balanced for the purpose of delivering maximum stakeholder value. The book offers guidance on how strategic planning, performance management, cost/resource management, and risk management must all be integrated as part of a portfolio management framework across the organization. The book also discusses the role of information technology (IT) in providing data for insights and decision-making, and the importance of organizational change management to implement the needed organizational and behavioral changes. Beginning by explaining the concept of Value-Based Management for the public sector and government, the text goes on to explore topics such as the evolutionary stages of maturity of management accounting, the benefit of attributes (e.g., value-add versus nonvalue-add) in cost data, predictive planning with expense projections, risk management, and various performance measurements (e.g., key performance indicators [KPIs] ). This authoritative book: Discusses a framework for balancing and integrating cost, performance, and risk Explains IT systems integration issues related to activity-based cost management (ABC/M) Addresses why some ABC/M implementation projects fail to meet expectations Describes how quality management efforts can be measured in financial terms Explores the wider uses of predictive accounting (e.g., driver-based budgeting, what-if scenario analysis) Provides organizational change management insights and recommendations needed to achieve the required changes in management decision-making. Value-Based Management in Government is an important source of information for leaders, executives, managers, and employee teams working within or with government organizations.
Author : Louise Kloot
Publisher : Unknown
Page : 23 pages
File Size : 46,5 Mb
Release : 1991
Category : Local finance
ISBN : 0855906790
Author : Gary Bandy
Publisher : Taylor & Francis
Page : 273 pages
File Size : 47,5 Mb
Release : 2023-03-14
Category : Business & Economics
ISBN : 9781000843675
The importance of public financial management for the health and wellbeing of citizens became dramatically apparent as governments sought to respond to the coronavirus pandemic in 2020. Now, governments and other public sector organizations face the challenge of recovering from the pandemic whilst also seeking to achieve Sustainable Development Goals, with squeezed budgets and ever-increasing demands for public services. Public sector managers are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of public financial management to help those managers to deliver programmes, projects and services that are value for money. As the author puts it, managing public money is an art, not a science. This third edition has been revised and updated throughout, offering: a structure that is more clearly linked to the stages of the public financial management cycle greater coverage of transparency and accountability issues a broader view of public procurement to include goods, works and services and effective contract management; and an increased focus on public spending in the context of a post-COVID environment. With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, discussion questions and exercises, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Author : Jay Richard Aronson,Eli Schwartz
Publisher : International City/County Management Association(ICMA)
Page : 636 pages
File Size : 48,5 Mb
Release : 2004
Category : Medical
ISBN : UOM:39015047302701
Written for all practitioners of local government finance, ICMA¿s Management Policies in Local Government Finance has long been considered the most comprehensive, most on-target text for local government managers, finance directors, and economic development planners and directors.Now in its fifth edition, this classic on financial management will help you: Develop new revenue sources Design a budget process that includes performance reporting Conduct strategic economic development Understand debt management and bond sales Use modern information systems to improve financial decisions Meet the day-to-day challenges of financial management, from procurement to labor negotiations. Completely new chapters in this revised edition address school finance, cost-benefit analysis, enterprise resource management systems, procurement, cash and investment management, and risk and insurance management. All chapters have been thoroughly updated to reflect changes in federal and state practice, new professional guidelines, and underlying changes in global and national economies.
Author : Brian Dollery,Harry Kitchen,Melville McMillan,Anwar Shah
Publisher : Springer Nature
Page : 330 pages
File Size : 55,6 Mb
Release : 2020-06-01
Category : Business & Economics
ISBN : 9783030367251
This book provides a comprehensive treatment of traditional as well as newer topics in local public, fiscal and financial management principles and practices. It covers traditional topics of local public management, local revenue administration with special emphasis on property tax administration, local budgeting and accounting, and methods of capital finance. Newer topics covered include political economy of local government, fiscal rules for local fiscal discipline, local government integrity and performance accountability, and municipal mergers and inter-municipal cooperation based upon relative importance and political, fiscal and administrative autonomy of local governments. The treatment is non-technical and suitable for a wide variety of audiences including scholars, instructors, students, policy advisors, and practitioners.
Author : Anonim
Publisher : Unknown
Page : 24 pages
File Size : 50,7 Mb
Release : 1993
Category : Local government
ISBN : UVA:X002316417
Author : Anwar Shah
Publisher : World Bank Publications
Page : 290 pages
File Size : 51,7 Mb
Release : 2007
Category : Political Science
ISBN : 9780821369388
Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.
Author : Zachary Mohr
Publisher : Taylor & Francis
Page : 144 pages
File Size : 45,5 Mb
Release : 2017-04-21
Category : Business & Economics
ISBN : 9781317302384
Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of Activity Based Costing or ABC. While ABC can be shown to produce a more accurate estimate of cost than older and more basic types of cost accounting, ABC is not used extensively in many governments. We argue that this recent focus on ABC has stifled examination and discussion of how government cost accounting is being used and how it could be used in practice. The study of cost accounting practice reveals an important and underexplored area of financial management in government. Given the scandals that cost accounting estimates can create and that different types of cost accounting can create different estimates of cost it may be reasonable to ask whether the cost accounting exercise is worth it? Cost Accounting in Government: Theory and Applications addresses these unusual and unusually important topics through a series of studies of different government cost accounting practices. The first section of the book presents two chapters on the history and basic elements of cost accounting. The second section of the book provides further discussion and case studies of actual cost accounting practices in the main areas that cost accounting has been used in government: benchmarking the performance of government services, rate setting, grant overhead cost recovery, and cost management. The last two chapters discuss cost accounting practices in Europe and the future of cost accounting. These cases span local and federal governments and provide a much needed context to the study of cost accounting in government. Aimed at academics, researchers and policy makers in the fields of Accounting, Public Administration, and Government Studies, Cost Accounting in Government: Theory and Applications seeks to address the practical and theoretical gap in government cost accounting research with case studies of different public agencies that are using cost accounting for different purposes. The case studies illustrate that different purposes for cost accounting create unique and interesting cost accounting practices. The case studies provide useful examples of actual cost accounting systems that can inform both research and instruction
Author : Aad Bac
Publisher : Springer Science & Business Media
Page : 367 pages
File Size : 43,9 Mb
Release : 2013-03-09
Category : Business & Economics
ISBN : 9781475755633
Due to the developments in the role of governments, the importance of government accounting and financial reporting is increasing. This led to changes in Government Accounting all over the world. For institutional, public finance and other reasons this has not always been done for central governments and regional and local governments in the same way. Some countries maintain the cash basis, some changed over to the accrual basis. Many of them started at first with lower government levels, only few changed over completely. Comparative Issues in Government and Accounting aims to give insight in the array of different patterns the world shows with respect to government accounting and financial reporting. Of course a complete overview would have been too ambitious a goal. This book brings together an interesting number of academics coming from a representative number of countries to get an impression of the situation and especially of the existence and the backgrounds of similarities and differences. Thirty-five authors and co-authors produced 21 chapters reflecting on the situations in 16 countries on 4 continents. Countries dealt with are Albania, Australia, Belgium, China, Egypt, Finland, France, Japan, The Netherlands, New Zealand, Norway, Poland, Russia, Spain, the United Kingdom and the United States.