Public Sector Accounting Financial Accountability And Viability In Times Of Crisis

Author : Giovanna Dabbicco,Marco Bisogno,Josette Caruana,Johan Christiaens
Publisher : Springer Nature
Page : 298 pages
File Size : 42,7 Mb
Release : 2022-09-06
Category : Political Science
ISBN : 9783031047459

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Public Sector Accounting, Financial Accountability and Viability in Times of Crisis by Giovanna Dabbicco,Marco Bisogno,Josette Caruana,Johan Christiaens Pdf

This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.

Author : Azevedo, Graça Maria do Carmo,da Silva Oliveira, Jonas,Marques, Rui Pedro Figueiredo,Ferreira, Augusta da Conceição Santos
Publisher : IGI Global
Page : 539 pages
File Size : 51,6 Mb
Release : 2018-03-02
Category : Political Science
ISBN : 9781522537328

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Handbook of Research on Modernization and Accountability in Public Sector Management by Azevedo, Graça Maria do Carmo,da Silva Oliveira, Jonas,Marques, Rui Pedro Figueiredo,Ferreira, Augusta da Conceição Santos Pdf

The effects of recent economic and financial crises have reached an international scale. A number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. The Handbook of Research on Modernization and Accountability in Public Sector Management is an essential scholarly publication that focuses on responsibility within public sector institutions and the importance of these institutions being ethical, transparent, and rigorous. Featuring coverage on a broad range of topics, such as corporate social responsibility, e-government, and financial accountability, this publication is geared toward regulatory authorities, researchers, managers, and professionals working in the public domain.

Author : Azevedo, Graça,Oliveira, Jonas,Marques, Rui Pedro,Ferreira, Augusta
Publisher : IGI Global
Page : 372 pages
File Size : 49,9 Mb
Release : 2019-11-15
Category : Political Science
ISBN : 9781799813873

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Tools, Strategies, and Practices for Modern and Accountable Public Sector Management by Azevedo, Graça,Oliveira, Jonas,Marques, Rui Pedro,Ferreira, Augusta Pdf

The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of activity, demanding information on how public resources have been managed based on the maximization of social welfare and sustainable development. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management is an essential reference source that discusses the process behind how public resources are managed as well as how they are coordinated to achieve collective success. Featuring research on topics such as corporate responsibility, fiscal accountability, and public administration, this book is ideally designed for researchers, managers, financial authorities, auditors, public managers, public administrators, regulatory authorities, accountants, professionals, and students involved with the accountability and reform of public management in local governments.

Author : Gary Bandy
Publisher : Taylor & Francis
Page : 273 pages
File Size : 45,8 Mb
Release : 2023-03-14
Category : Business & Economics
ISBN : 9781000843675

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Financial Management and Accounting in the Public Sector by Gary Bandy Pdf

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 : Tarek Rana,Lee Parker
Publisher : Taylor & Francis
Page : 433 pages
File Size : 53,6 Mb
Release : 2023-11-03
Category : Business & Economics
ISBN : 9781000967197

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The Routledge Handbook of Public Sector Accounting by Tarek Rana,Lee Parker Pdf

The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current Covid- 19 and post- Covid- 19 era, across diverse social, political and institutional settings globally. This research-based edited book, targeted at scholars, professionals, teachers and consultants inthe fields of public sector accounting, auditing, accountability and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks and recommendations concerning a wide variety of institutions, practices and policies with a view to addressing the many emerging societal, governmental and professional issues. Spanning theoretical, empirical and policy discussion contributions, the book’s chapters will be readily accessible to accounting, auditing and management audiences alike.

Author : Wang,Gary Bandy
Publisher : M.E. Sharpe
Page : 251 pages
File Size : 55,8 Mb
Release : 2015-05-18
Category : Business & Economics
ISBN : 9780765628992

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Financial Management in the Public Sector by Wang,Gary Bandy Pdf

The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. Managers working in the public sector 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 accounting and financial management in the public sector and how to deliver services that represent value for money. This second edition has been revised and updated throughout, offering: an increased focus on post-crisis austerity more international examples of public financial management greater coverage of governance, accountability and risk management With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.

Author : Tjerk Budding,Giuseppe Grossi,Torbjörn Tagesson
Publisher : Routledge
Page : 201 pages
File Size : 40,9 Mb
Release : 2014-08-13
Category : Business & Economics
ISBN : 9781317906704

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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 : Robyn Pilcher,David Gilchrist
Publisher : Routledge
Page : 164 pages
File Size : 46,7 Mb
Release : 2018-07-17
Category : Business & Economics
ISBN : 9781351349178

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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 : Andrew Graham
Publisher : McGill-Queen's Press - MQUP
Page : 282 pages
File Size : 50,9 Mb
Release : 2014-10
Category : Political Science
ISBN : 9781553394280

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Canadian Public-Sector Financial Management by Andrew Graham Pdf

"It's not your money - it belongs to the people." Taking this simple axiom seriously creates unique challenges for the management of public funds. Andrew Graham outlines all aspects of public sector financial management, addressing how funds are obtained, what rules of accountability and accounting are applied, who controls public funds, what constitutes effective budget management at the operational level, and how accountability and oversight are dealt with. The skills demanded of public sector managers in financial management are becoming increasingly onerous and complex. Canadian Public Sector Financial Management will be of great help to practitioners in the public sector who wish to better understand their financial responsibilities as well as to students of public administration and the general reader concerned with public financial management issues. The secondedition of Canadian Public-Sector Financial Management updates the widely used text, reflecting on the developments in public financial management over the past six years. Developments in financial reporting and the widespread need for governments to constrain growth and manage their finances more closely are looked at. It remains focused on the practitioner and manager in the public sector.

Author : Garry D. Carnegie,Christopher J. Napier
Publisher : Edward Elgar Publishing
Page : 525 pages
File Size : 41,9 Mb
Release : 2023-10-12
Category : Business & Economics
ISBN : 9781800886544

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Handbook of Accounting, Accountability and Governance by Garry D. Carnegie,Christopher J. Napier Pdf

This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.

Author : Anthony G. Hopwood,Cyril Tomkins
Publisher : Philip Allan
Page : 266 pages
File Size : 44,6 Mb
Release : 1984
Category : Finance, Public
ISBN : UCAL:B4277585

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Issues in Public Sector Accounting by Anthony G. Hopwood,Cyril Tomkins Pdf

Author : Tarek Rana,Lee David Parker
Publisher : Unknown
Page : 0 pages
File Size : 42,8 Mb
Release : 2023-10
Category : Accounting
ISBN : 1032282584

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The Routledge Handbook of Public Sector Accounting by Tarek Rana,Lee David Parker Pdf

"The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current COVID-19 and post COVID-19 era, across diverse social, political, and institutional settings globally. This research-based edited book, targeted at scholars, professionals, teachers, and consultants in the fields of public sector accounting, auditing, accountability, and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks, and recommendations concerning a wide variety of institutions, practices, and policies with a view to addressing the many emerging societal, governmental, and professional issues. Spanning theoretical, empirical, and policy discussion contributions, the book's chapters will be readily accessible to accounting, auditing, and management audiences alike"--

Author : Albuquerque, Fábio,dos Santos, Paula Gomes
Publisher : IGI Global
Page : 338 pages
File Size : 44,6 Mb
Release : 2023-05-18
Category : Business & Economics
ISBN : 9781668472958

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Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector by Albuquerque, Fábio,dos Santos, Paula Gomes Pdf

To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.

Author : Josette Caruana,Marco Bisogno,Mariafrancesca Sicilia
Publisher : Emerald Group Publishing
Page : 275 pages
File Size : 48,6 Mb
Release : 2023-03-20
Category : Business & Economics
ISBN : 9781801171618

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Measurement in Public Sector Financial Reporting by Josette Caruana,Marco Bisogno,Mariafrancesca Sicilia Pdf

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.

Author : Andrew Graham
Publisher : Queen's Policy Studies
Page : 295 pages
File Size : 48,9 Mb
Release : 2019-05-30
Category : Political Science
ISBN : 9781553395430

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Canadian Public-Sector Financial Management by Andrew Graham Pdf

Very little happens in government without money. The real impact of policy pronouncements is only understood when the resources to implement them are known, secured, and spent. Canadian Public-Sector Financial Management is for the student and practitioner of public administration, not the finance specialist. Andrew Graham focuses on understanding the public-sector financial environment and the accounting framework. He moves then to the core elements of the financial management process itself (securing funds or the budget process), managing the spending of those funds (control and in-year budget management and reporting), and evaluating how the funds were spent (internal reporting, external reporting, audit, and oversight). This third edition updates the accounting framework, places a stronger emphasis on risk management skills throughout the cycle, particularly in in-year budget control, and updates external reporting as governments look for different and more useful ways to report their financial and program results.