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.Public Sector Accounting By: Rowan Jones; Maurice Pendlebury Publisher: Pearson (Intl) Print ISBN: 9780273720362, 0273720368 other ISBNs: 9780273720409, 0273720406 Edition: 6th Copyright year: 2010
Public Sector Accounting
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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. Additional ISBNs 0415683149, 0415683157, 1317906713, 1315848384, 9780415683142, 9780415683159, 9781317906711, 9781315848389Public Sector Accounting 1st Edition is written by Budding, Tjerk; Grossi, Giuseppe; Tagesson, Torbj�rn and published by Routledge. ISBNs for Public Sector Accounting are 9781317906704, 1317906705 and the print ISBNs are 9780415683142, 0415683149. Additional ISBNs include 0415683149, 0415683157, 1317906713, 1315848384, 9780415683142, 9780415683159, 9781317906711, 9781315848389.
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