Public Sector Accounting, Accountability and Governance

Public Sector Accounting, Accountability and Governance
Author :
Publisher : Routledge
Total Pages : 164
Release :
ISBN-10 : 9781351349178
ISBN-13 : 1351349171
Rating : 4/5 (78 Downloads)

Synopsis Public Sector Accounting, Accountability and Governance by : Robyn Pilcher

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.

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’

The Public Sector Accounting, Accountability and Auditing in Emerging Economies’
Author :
Publisher : Emerald Group Publishing
Total Pages : 239
Release :
ISBN-10 : 9781784416614
ISBN-13 : 1784416614
Rating : 4/5 (14 Downloads)

Synopsis The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ by : Kelum Jayasinghe

Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.

Public Sector Accounting, Financial Accountability and Viability in Times of Crisis

Public Sector Accounting, Financial Accountability and Viability in Times of Crisis
Author :
Publisher : Springer Nature
Total Pages : 298
Release :
ISBN-10 : 9783031047459
ISBN-13 : 3031047451
Rating : 4/5 (59 Downloads)

Synopsis Public Sector Accounting, Financial Accountability and Viability in Times of Crisis by : Giovanna Dabbicco

This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.

Public Sector Accounting, Accountability and Governance

Public Sector Accounting, Accountability and Governance
Author :
Publisher : Routledge
Total Pages : 180
Release :
ISBN-10 : 9781351349161
ISBN-13 : 1351349163
Rating : 4/5 (61 Downloads)

Synopsis Public Sector Accounting, Accountability and Governance by : Robyn Pilcher

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.

Public Sector Accounting and Accountability in Australia

Public Sector Accounting and Accountability in Australia
Author :
Publisher : UNSW Press
Total Pages : 332
Release :
ISBN-10 : 0868407682
ISBN-13 : 9780868407685
Rating : 4/5 (82 Downloads)

Synopsis Public Sector Accounting and Accountability in Australia by : Warwick Funnell

Accountability as it concerns the Commonwealth Government; the obligation of governments to be financially accountable; ways in which governments answer for the use of resources taken from the public to implement social and economic policies; defining the public sector; the significance of government; the cycle of accountability in government; the structure of Australian government.

Local Public Financial Management

Local Public Financial Management
Author :
Publisher : World Bank Publications
Total Pages : 290
Release :
ISBN-10 : 9780821369388
ISBN-13 : 0821369385
Rating : 4/5 (88 Downloads)

Synopsis Local Public Financial Management by : Anwar Shah

Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.

Accountability and Transparency in the Public Sector

Accountability and Transparency in the Public Sector
Author :
Publisher : International Monetary Fund
Total Pages : 30
Release :
ISBN-10 : 9781451854442
ISBN-13 : 1451854447
Rating : 4/5 (42 Downloads)

Synopsis Accountability and Transparency in the Public Sector by : Mr.M. Cangiano

This paper describes the reforms introduced in the New Zealand public sector since the mid-1980s. The reforms included corporatization and privatization of most state-owned enterprises, the shift from a cash-basis to an accrual-basis accounting system and the compilation of a balance sheet for the central government and its entities, performance-based arrangements for the delivery of core government outputs; and institutional changes in expenditure control mechanisms. The paper also summarizes the impact of the reforms on government revenue and spending patterns, and discusses lessons learned from New Zealand’s experience.

Public Sector Audit

Public Sector Audit
Author :
Publisher : Routledge
Total Pages : 92
Release :
ISBN-10 : 9780429513732
ISBN-13 : 0429513739
Rating : 4/5 (32 Downloads)

Synopsis Public Sector Audit by : Carolyn J. Cordery

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.

Issues in Public Sector Accounting

Issues in Public Sector Accounting
Author :
Publisher : Philip Allan
Total Pages : 266
Release :
ISBN-10 : UCAL:B4277585
ISBN-13 :
Rating : 4/5 (85 Downloads)

Synopsis Issues in Public Sector Accounting by : Anthony G. Hopwood