Public Sector Accounting, Accountability and Governance

by Robyn Pilcher
Public Sector Accounting, Accountability and Governance
Author: Robyn Pilcher
Publisher: Routledge
Total Pages: 164
Release: 2018-07-17
Genre: Business & Economics
ISBN: 1351349171
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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

by Warwick Funnell
Public Sector Accounting and Accountability in Australia
Author: Warwick Funnell
Publisher: UNSW Press
Total Pages: 332
Release: 1998
Genre: Business & Economics
ISBN: 9780868407685
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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.

Public Sector Accounting, Accountability and Governance

by Robyn Pilcher
Public Sector Accounting, Accountability and Governance
Author: Robyn Pilcher
Publisher: Routledge
Total Pages: 180
Release: 2018-07-17
Genre: Business & Economics
ISBN: 1351349163
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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 Research-Practice Gap on Accounting in the Public Services

by Laurence Ferry
The Research-Practice Gap on Accounting in the Public Services
Author: Laurence Ferry
Publisher: Springer
Total Pages: 146
Release: 2018-11-11
Genre: Political Science
ISBN: 3319994328
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This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.

Handbook of Research on Modernization and Accountability in Public Sector Management

by Graça Maria do Carmo Azevedo
Handbook of Research on Modernization and Accountability in Public Sector Management
Author: Graça Maria do Carmo Azevedo
Publisher: Information Science Reference
Total Pages: 0
Release: 2017-12-15
Genre: Government accountability
ISBN: 9781522537311
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"This book disseminates methodologies that would allow public institutions to implement practices, consistent with values of ethics, rigor, transparency and accountability to promote accountable public sector managers and discusses the processes of control and risk management and stress their importance for the reliability of financial reporting"--

Global Encyclopedia of Public Administration, Public Policy, and Governance

by Ali Farazmand
Global Encyclopedia of Public Administration, Public Policy, and Governance
Author: Ali Farazmand
Publisher: Springer Nature
Total Pages: 13623
Release: 2023-04-05
Genre: Law
ISBN: 3030662527
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This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.

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

by Kelum Jayasinghe
The Public Sector Accounting, Accountability and Auditing in Emerging Economies’
Author: Kelum Jayasinghe
Publisher: Emerald Group Publishing
Total Pages: 239
Release: 2015-10-16
Genre: Business & Economics
ISBN: 1784416614
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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.

Implementing Accrual Accounting in the Public Sector

by Ms.Suzanne Flynn
Implementing Accrual Accounting in the Public Sector
Author: Ms.Suzanne Flynn
Publisher: International Monetary Fund
Total Pages: 59
Release: 2016-08-05
Genre: Business & Economics
ISBN: 1475521758
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This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Handbook of Accounting, Accountability and Governance

by Garry D. Carnegie
Handbook of Accounting, Accountability and Governance
Author: Garry D. Carnegie
Publisher: Edward Elgar Publishing
Total Pages: 525
Release: 2023-10-12
Genre: Business & Economics
ISBN: 1800886543
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This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.