The Routledge Handbook Of Public Sector Accounting

Author : Tarek Rana,Lee David Parker
Publisher : Unknown
Page : 0 pages
File Size : 49,9 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 : Tarek Rana,Lee Parker
Publisher : Taylor & Francis
Page : 433 pages
File Size : 48,8 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 : Tjerk Budding,Giuseppe Grossi,Torbjörn Tagesson
Publisher : Routledge
Page : 194 pages
File Size : 42,5 Mb
Release : 2014-08-13
Category : Business & Economics
ISBN : 9781317906711

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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 : Zhijun Lin
Publisher : Routledge
Page : 314 pages
File Size : 42,5 Mb
Release : 2017-08-16
Category : Business & Economics
ISBN : 9781317281283

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The Routledge Handbook of Accounting in Asia by Zhijun Lin Pdf

As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of accounting information, considerable variances remain in practices between countries. This Handbook therefore provides an up-to-date review of contemporary accountancy across Asia, illustrating how standards have been reshaped to accommodate the needs of economic and social trends. As well as providing an overview of standards in the larger Asian economies of China, India and Japan, contributions to the Handbook also include studies of countries such as Sri Lanka, Nepal, Cambodia and Mongolia. In particular, this Handbook analyses: financial accounting and reporting management accounting auditing and accounting professionalization governmental and public-sector accounting accounting education accounting development in Asian emerging economies The Routledge Handbook of Accounting in Asia offers students, academics, regulators and practitioners an essential reference guide to the current scholarship and practice in the field of accountancy in Asia. It will be a useful resource in particular for students of accountancy, business studies and Asian studies.

Author : Canadian Institute of Chartered Accountants,Canadian Institute of Chartered Accountants. Public Sector Accounting and Auditing Board
Publisher : Unknown
Page : 128 pages
File Size : 52,6 Mb
Release : 1995
Category : Accounting
ISBN : 0888004109

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Manual de Comptabilité Et de Vérification Pour Le Secteur Public by Canadian Institute of Chartered Accountants,Canadian Institute of Chartered Accountants. Public Sector Accounting and Auditing Board Pdf

Author : Robyn Pilcher,David Gilchrist
Publisher : Routledge
Page : 164 pages
File Size : 44,9 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 : Gary Bandy
Publisher : Routledge
Page : 268 pages
File Size : 55,8 Mb
Release : 2018-12-07
Category : Business & Economics
ISBN : 9781351128285

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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 : Carolyn J. Cordery,David C. Hay
Publisher : Routledge
Page : 110 pages
File Size : 48,8 Mb
Release : 2020-11-22
Category : Business & Economics
ISBN : 9780429510304

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Public Sector Audit by Carolyn J. Cordery,David C. Hay Pdf

This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.

Author : Gary Bandy
Publisher : Taylor & Francis
Page : 273 pages
File Size : 44,9 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 : International Federation of Accountants
Publisher : Unknown
Page : 1699 pages
File Size : 52,7 Mb
Release : 2013
Category : Electronic
ISBN : 1608151514

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Handbook of International Public Sector Accounting Pronouncements by International Federation of Accountants Pdf

Author : Carolyn J. Cordery,David C. Hay
Publisher : Routledge
Page : 110 pages
File Size : 51,6 Mb
Release : 2020-11-22
Category : Business & Economics
ISBN : 042920163X

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Public Sector Audit by Carolyn J. Cordery,David C. Hay Pdf

"This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as exploring the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field"--

Author : International Federation of Accountants
Publisher : Unknown
Page : 128 pages
File Size : 49,7 Mb
Release : 2000
Category : Electronic
ISBN : LCCN:2007202060

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Handbook of International Public Sector Accounting Pronouncements by International Federation of Accountants Pdf

Author : Charl de Villiers,Pei-Chi Kelly Hsiao,Warren Maroun
Publisher : Routledge
Page : 461 pages
File Size : 43,9 Mb
Release : 2020-05-11
Category : Business & Economics
ISBN : 9781000071344

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The Routledge Handbook of Integrated Reporting by Charl de Villiers,Pei-Chi Kelly Hsiao,Warren Maroun Pdf

This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Author : Rowan Jones,Maurice Pendlebury
Publisher : Financial Times/Prentice Hall
Page : 146 pages
File Size : 54,6 Mb
Release : 2010
Category : Finance, Public
ISBN : 0273720368

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Public Sector Accounting by Rowan Jones,Maurice Pendlebury Pdf

Public Sector Accounting uses an integrated approach to the study of public sector accounting by linking accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing. Examples from a range of Public Sector experiences are woven into the text to illustrate the issues involved. The introduction of the book reflects managerial developments in the public sector, by giving a brief history of these in the UK and internationally then commenting on the adoption of quality assurance in the public sector. The management accounting section discusses developments in the use of internal markets and compulsory competition and the more recent emphasis on public-private partnership and performance indicators and also explains the techniques of programme and zero-based budgeting and investment appraisal. The financial accounting section updates and internationalises the discussion of financial accounting theory and regulation. The final section of the book is on auditing has been updated with UK and international developments.

Author : G. Jan van Helden,Ron Hodges
Publisher : Bloomsbury Publishing
Page : 256 pages
File Size : 40,8 Mb
Release : 2017-09-16
Category : Business & Economics
ISBN : 9781137376992

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Public Sector Accounting and Budgeting for Non-Specialists by G. Jan van Helden,Ron Hodges Pdf

Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an appreciation for the value of financial information for decision making.