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Author Pilcher, Robyn.

Title Public Sector Accounting, Accountability and Governance : Globalising the Experiences of Australia and New Zealand
Published Milton : Routledge, 2018
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Description 1 online resource (183 pages)
Series Routledge Studies in Accounting Ser
Routledge Studies in Accounting Ser
Contents Cover; Title; Copyright; Dedication; Contents; List of tables; List of figure; Contributors; Acknowledgements; 1 Introduction; 2 Differential reporting: what does it really mean for the public sector?; 3 Depreciation in local government-still the problems continue; 4 The consequences of the current public sector reporting framework for government accountability and decision making; 5 Westminster system, parliamentary sovereignty and responsible government: executive accountability in New Zealand and Australia
6 The relationship between pre-election reports in New Zealand local governments and voter turnout7 Watching the watchdogs: how auditing is contributing to governance; 8 Same, same but different: a comparison between performance audit and operational audit; 9 Just do it? A cautionary tale on implementing performance management regimes; 10 The intention and the reality: A commentary on the not-for-profit reform Agenda in Australia; 11 Utopia: joined-up government in Australia and New Zealand; 12 Conclusion and globalising accounting, accountability and governance; Index
Summary 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
Bibliography Includes bibliographical references and index
Notes Print version record
Subject Administrative responsibility-Australia
Administrative responsibility-New Zealand
Finance, Public-Australia-Accounting
Finance, Public-New Zealand-Accounting
Public administration-Australia
Public administration-New Zealand
BUSINESS & ECONOMICS -- Public Finance.
Form Electronic book
Author Gilchrist, David.
ISBN 1138563382