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Public Sector Accounting

发布时间: 2014-10-01 08:01:58 作者: rapoo

Public Sector Accounting

出版日期: 2014年8月5日

As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyzes 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, auditing, budgeting and management control. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Innovation in the delivery of public-sector services (such as agencies, contracting out, publicly owned corporations, and public-private partnerships) Harmonization trends in public financial management Traditional and innovative accounting systems International Public Sector Accounting Standards (IPSASs). 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 and accountants working in the public sector will also find the book to be a useful reference.

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