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Public sector accounting
Nederrländerna.
Kristianstad University, School of Health and Society, Avdelningen för Ekonomi. Kristianstad University, Research environment Governance, Regulation, Internationalization and Performance (GRIP.
Linköping University.
2015 (English)Collection (editor) (Other academic)
Abstract [en]

As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses 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, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues:

  • Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs)
  • Financial reporting and consolidated financial statements in the public sector
  • Public sector management accounting and control methods
  • Financial and performance auditing in the public sector

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, accountants, consultants and auditors working in the public sector will also find the book a useful reference.

Place, publisher, year, edition, pages
Abingdon, Oxon: Routledge, 2015. , 178 p.
Keyword [en]
Government & Non-Profit Accounting, Public Management, Financial Management
National Category
Economics
Identifiers
URN: urn:nbn:se:hkr:diva-12835Libris ID: 16597933ISBN: 978-0-415-68314-2 (print)ISBN: 978-0-415-68315-9 (print)ISBN: 978-1-315-84838-9 (print)OAI: oai:DiVA.org:hkr-12835DiVA: diva2:744022
Available from: 2014-09-05 Created: 2014-09-05 Last updated: 2015-06-29Bibliographically approved

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Avdelningen för EkonomiResearch environment Governance, Regulation, Internationalization and Performance (GRIP
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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf