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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.
Product Description
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.
Features + Benefits
Clear writing style
Takes an integrated approach to public sector accounting
Includes examples from a range of public sector experience
Discussion Topics at the end of each chapter
Thoroughly updated to include coverage of vest value, resource accounting and budgeting and private finance initiative.
Backcover
This book is about government budgeting, accounting and auditing technique, from an accountant's perspective, in the context of the nature of government, governance and public management, public finance and public money. It deals with the distinctive challenges of performance measurement, budgets and budgetary control, costing, financial reporting and conceptual frameworks, and special issues of audit in the public sector.
Generic examples are used throughout the book to illustrate the issues involved.
This edition is very different from previous editions in reflecting the fundamental changes in public sector accounting over the past generation, including a narrowing of the differences between government and business accounting.
Public Sector Accounting is the ideal choice for any student needing a clear, concise guide to the key issues of this complex, topical subject.
About the Authors
Rowan Jones is Professor of Public Sector Accounting at the University of Birmingham Maurice Pendlebury is Emeritus Professor of Accounting at Cardiff University.
Contents
Preface
1 The nature of the public sector
The nature of government
Governance and public management
Public finance
Public money
Accountants and the public sector
Further reading
2 Performance measurement
Non-financial performance measurement
Challenges of performance measurement
Further reading
3 Fundamentals of accounting
Elements of accounting
Bases of accounting
National accounting and government budgeting
Further reading
4 Budgetary policies and processes
The rational control cycle
Fiscal years
Budgeting for inputs, outputs and outcomes
Budgetary processes
Further reading
5 Form and contents of budgets
Organizational structures and programmed structures
Capital budgets
Line-item, incremental budgets
Output measurement and outcomes
Zero-base reviews
Further reading
6 Budgetary control
Central financial control
Devolved forms of financial control
Budget reporting
Further reading
7 Costing
Organizational units, programmes and products
Pricing and reimbursement
Incremental changes in output
Outsourcing
Further reading
8 Financial reporting
Form and content of published financial reports
Accrual accounting special topics
Policy-making
Conceptual frameworks
Further reading
9 Auditing
External audit
Financial and regulatory audits
Performance audits
Internal control
Materiality
Budget auditing
Further reading
Index
This book provides a comprehensive examination of the special issues concerning accounting in the public sector of the economy, discussing why public sector accounting is different from accounting for business organisations.
Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
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.
Product Description
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.
Features + Benefits
Clear writing style
Takes an integrated approach to public sector accounting
Includes examples from a range of public sector experience
Discussion Topics at the end of each chapter
Thoroughly updated to include coverage of vest value, resource accounting and budgeting and private finance initiative.
Backcover
This book is about government budgeting, accounting and auditing technique, from an accountant's perspective, in the context of the nature of government, governance and public management, public finance and public money. It deals with the distinctive challenges of performance measurement, budgets and budgetary control, costing, financial reporting and conceptual frameworks, and special issues of audit in the public sector.
Generic examples are used throughout the book to illustrate the issues involved.
This edition is very different from previous editions in reflecting the fundamental changes in public sector accounting over the past generation, including a narrowing of the differences between government and business accounting.
Public Sector Accounting is the ideal choice for any student needing a clear, concise guide to the key issues of this complex, topical subject.
About the Authors
Rowan Jones is Professor of Public Sector Accounting at the University of Birmingham Maurice Pendlebury is Emeritus Professor of Accounting at Cardiff University.
Contents
Preface
1 The nature of the public sector
The nature of government
Governance and public management
Public finance
Public money
Accountants and the public sector
Further reading
2 Performance measurement
Non-financial performance measurement
Challenges of performance measurement
Further reading
3 Fundamentals of accounting
Elements of accounting
Bases of accounting
National accounting and government budgeting
Further reading
4 Budgetary policies and processes
The rational control cycle
Fiscal years
Budgeting for inputs, outputs and outcomes
Budgetary processes
Further reading
5 Form and contents of budgets
Organizational structures and programmed structures
Capital budgets
Line-item, incremental budgets
Output measurement and outcomes
Zero-base reviews
Further reading
6 Budgetary control
Central financial control
Devolved forms of financial control
Budget reporting
Further reading
7 Costing
Organizational units, programmes and products
Pricing and reimbursement
Incremental changes in output
Outsourcing
Further reading
8 Financial reporting
Form and content of published financial reports
Accrual accounting special topics
Policy-making
Conceptual frameworks
Further reading
9 Auditing
External audit
Financial and regulatory audits
Performance audits
Internal control
Materiality
Budget auditing
Further reading
Index
This book provides a comprehensive examination of the special issues concerning accounting in the public sector of the economy, discussing why public sector accounting is different from accounting for business organisations.
Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.