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Book Cover
Author Budding, Tjerk.

Title Public Sector Accounting
Published Florence : Taylor and Francis, 2014
Online access available from:
ProQuest Ebook Central Subscription    View Resource Record  


Description 1 online resource (195 pages)
Contents Cover -- Title Page -- Copyright Page -- Table of Contents -- List of illustrations -- List of contributors -- Preface -- Acknowledgements -- List of abbreviations -- 1 The conditions for and the users of public sector accounting
2 Accounting reforms, standard setting and compliance -- 3 International Public Sector Accounting Standards (IPSAS) -- 4 Consolidated financial statements in the public sector -- 5 Public sector management control tools -- 6 Public sector management accounting -- 7 Public sector budgeting
8 Financial audit in the public sector -- 9 Performance auditing in the public sector -- Index
Summary 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 sectorPublic sector management accounting and control methodsFinancial and performance auditing in the public sectorThis 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
Notes Print version record
Form Electronic book
Author Grossi, Giuseppe.
Tagesson, Torbjörn.
ISBN 1317906713