Public Sector Accounting

Author : Tjerk Budding,Giuseppe Grossi,Torbjörn Tagesson
Publisher : Routledge
Page : 178 pages
File Size : 45,6 Mb
Release : 2014-08-13
Category : Business & Economics
ISBN : 9781317906704

Get Book

Public Sector Accounting by Tjerk Budding,Giuseppe Grossi,Torbjörn Tagesson Pdf

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 : Tjerk Budding,Giuseppe Grossi,Torbjörn Tagesson
Publisher : Routledge
Page : 194 pages
File Size : 48,6 Mb
Release : 2014-08-13
Category : Business & Economics
ISBN : 9781317906711

Get Book

Public Sector Accounting by Tjerk Budding,Giuseppe Grossi,Torbjörn Tagesson Pdf

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 : Nhyira PREMIUM
Publisher : Unknown
Page : 242 pages
File Size : 47,5 Mb
Release : 2017-11-20
Category : Electronic
ISBN : 1973339218

Get Book

Public Sector by Nhyira PREMIUM Pdf

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 : Robyn Pilcher,David Gilchrist
Publisher : Routledge
Page : 164 pages
File Size : 46,6 Mb
Release : 2018-07-17
Category : Business & Economics
ISBN : 9781351349178

Get Book

Public Sector Accounting, Accountability and Governance by Robyn Pilcher,David Gilchrist Pdf

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 : Simon Grima,Engin Boztepe
Publisher : Emerald Group Publishing
Page : 364 pages
File Size : 54,9 Mb
Release : 2021-01-18
Category : Business & Economics
ISBN : 9781839095085

Get Book

Contemporary Issues in Public Sector Accounting and Auditing by Simon Grima,Engin Boztepe Pdf

Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.

Author : Rowan Jones
Publisher : Unknown
Page : 128 pages
File Size : 55,5 Mb
Release : 2011
Category : Finance, Public
ISBN : 144626310X

Get Book

Public Sector Accounting by Rowan Jones Pdf

Bringing together literature from diverse sources to cover budgeting, financial accounting and reporting, auditing and comparative international studies, this collection covers 40 year of public sector accounting.

Author : Gary Bandy
Publisher : Routledge
Page : 268 pages
File Size : 44,9 Mb
Release : 2018-12-07
Category : Business & Economics
ISBN : 9781351128285

Get Book

International Public Financial Management by Gary Bandy Pdf

Running public sector organizations requires specialist accounting and finance skills to overcome the unique challenges of the sector. Citizens rely on their governments to provide a wide range of public services from an inevitably limited budget and therefore the better that the public money is managed the more services that can be delivered. Just as there is no single best way to manage a business there is no single best way to manage public finances. Co-published by the Chartered Institute of Public Finance and Accountancy (CIPFA), the world's leading professional public finance accountancy body, International Public Financial Management: Essentials of Public Sector Accounting provides an expert introduction to public sector accounting and finance. This book was conceived to accompany CIPFA’s International Public Financial Management (IPFM) qualifications as a resource for students that seeks to capture the essential elements of the modules they study, and reflects good practice as put forward by CIPFA in its examination syllabuses. Students of public management and public sector accounting will find this a useful text. Practitioners working in the public sector will also find this concise book vital reading in seeking value for money in providing public services.

Author : I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi
Publisher : Springer
Page : 258 pages
File Size : 42,8 Mb
Release : 2016-02-03
Category : Political Science
ISBN : 9781137461346

Get Book

Public Sector Accounting and Auditing in Europe by I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi Pdf

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).

Author : Thomas Müller-Marqués Berger
Publisher : John Wiley & Sons
Page : 368 pages
File Size : 47,8 Mb
Release : 2018-01-22
Category : Business & Economics
ISBN : 9781119415046

Get Book

IPSAS Explained by Thomas Müller-Marqués Berger Pdf

A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.

Author : I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi
Publisher : Springer
Page : 258 pages
File Size : 45,7 Mb
Release : 2016-02-03
Category : Political Science
ISBN : 9781137461346

Get Book

Public Sector Accounting and Auditing in Europe by I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi Pdf

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).

Author : Hassan Ouda
Publisher : Springer Nature
Page : 350 pages
File Size : 52,5 Mb
Release : 2020-10-23
Category : Political Science
ISBN : 9783030515959

Get Book

Practice-Relevant Accrual Accounting for the Public Sector by Hassan Ouda Pdf

This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.

Author : Ernst Buschor,Kuno Schedler
Publisher : Unknown
Page : 496 pages
File Size : 50,6 Mb
Release : 1994
Category : Accounting
ISBN : UIUC:30112085909932

Get Book

Perspectives on Performance Measurement and Public Sector Accounting by Ernst Buschor,Kuno Schedler Pdf

Author : Vicente Montesinos,José Manuel Vela
Publisher : Springer Science & Business Media
Page : 358 pages
File Size : 47,6 Mb
Release : 2013-06-29
Category : Business & Economics
ISBN : 9781475755046

Get Book

Innovations in Governmental Accounting by Vicente Montesinos,José Manuel Vela Pdf

New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.

Author : Josette Caruana,Isabel Brusca,Eugenio Caperchione,Sandra Cohen,Francesca Manes Rossi
Publisher : Springer
Page : 219 pages
File Size : 54,8 Mb
Release : 2019-03-01
Category : Political Science
ISBN : 9783030060374

Get Book

Financial Sustainability of Public Sector Entities by Josette Caruana,Isabel Brusca,Eugenio Caperchione,Sandra Cohen,Francesca Manes Rossi Pdf

This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.

Author : Anonim
Publisher : Emerald Group Publishing
Page : 240 pages
File Size : 41,5 Mb
Release : 2015-10-16
Category : Business & Economics
ISBN : 9781784416614

Get Book

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ by Anonim Pdf

Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.