The Routledge Handbook of Public Sector Accounting (eBook, PDF)

Redaktion: Rana, Tarek; Parker, Lee

• Format: PDF

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 328
• Erscheinungstermin: 3. November 2023
• Englisch
• ISBN-13: 9781000967159
• Artikelnr.: 69103489

Autorenporträt

Tarek Rana is an associate professor of accounting in the School of Accounting, Information Systems and Supply Chain at RMIT University, Melbourne, Australia. He teaches management accounting, forensic business investigation and data analytics. His research interests are in the areas of strategic management, management control systems, performance measurement, risk management and sustainability, with focus on the not-for-profit and public sector organisations. Lee Parker is a research professor in accounting at the University of Glasgow. His previous academic posts include the Universities of Glasgow, Dundee, Monash, Griffith, Flinders, Adelaide, South Australia, Royal Holloway University of London, RMIT University Melbourne, an honorary professorship at the University of St Andrews, and visiting professorships in the USA, UK, Australasia, Asia and the Middle East.

Inhaltsangabe

Part I: Public Management, Governance and Accountability Chapter 1. Public
Sector Accounting, Management Control and Risk Management: An Overview
Chapter 2. Public Management and Crisis: Lessons for Neoliberalism Drawn
from a City-State Chapter 3. Managing a grand challenge at the local level:
The case of especially vulnerable neighborhoods in a Swedish city Part II:
Public Sector Accounting and Auditing Issues Chapter 4. Institutional
entrepreneurship in a Supreme Audit Institution: The National Audit Office
and the use of data in financial audit Chapter 5. Accounting change in the
public sector: rearranging deck chairs on the Titanic? Part III: Management
Control, Innovation and Change Chapter 6. Collaborative innovation and
management control in times of crisis: tensions of a disrupted project in
public health care Chapter 7. Engaging Communities in Infrastructure
Building: How Governments can Learn from Social Movements Chapter 8.
Strategic management accounting for change and flexibility Chapter 9.
Machine Learning algorithms and public decision-making: A conceptual
overview Part IV: Performance Management and Public Value Chapter 10. The
Performance Framework of the EU Budget: A Path to Public Value Creation?
Chapter 11. Reflecting on Public Value in Covid-19 Chapter 12. The use of
performance measures in the UK's Coronavirus crisis: Implications for
stake-holder engagement and performance management Part V: Risk Management
and Disclosure Chapter 13. Framing Risk Management within Management
Control Systems Chapter 14. Financial Vulnerability and Risk Disclosures in
Australian Universities Chapter 15. Public value accounting as an
integrating mechanism between performance and risk Chapter 16. New
Realities of Risk Management in the Public Sector Part VI: Sustainability
Accounting, Management and Accountability Chapter 17. Polycentric
governance and SDG commitments: public sector responses in challenging
times Chapter 18. Accountability and Sustainability in the Public Sector:
An Impression Management Perspective for Research Chapter 19. Management
Control Systems and Risk Management: Mapping Public Sector Accounting and
Management Research Directions