Public Sector Accounting and Budgeting for Non-Specialists - Helden, G Jan van; Hodges, Ron
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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…mehr

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Produktbeschreibung
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.
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Autorenporträt
Jan van Helden is Professor Emeritus of Management Accounting at the Faculty of Economics and Business, University of Groningen, the Netherlands. In recent years his research has focused on management and accounting changes in public sector organizations, with a special attention to performance measurement, benchmarking, performance budgeting, and the role of consultants and researchers in public sector innovations. He has been member of the Executive for financial and personnel affairs of the province of Groningen, the Netherlands, in the 1980s. Ron Hodges is Professor of Accounting at the University of Birmingham, UK, having previously held posts at Sheffield and Nottingham. He is a member of both the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. His research interests include the regulation of public sector accounting, public private partnerships and local government accounting and audit. He has held numerous related positions including membership of the Financial Reporting Advisory Board (FRAB) and acting as an advisor to the UK National Audit Office and the Communities and Local Government Committee of the House of Commons.