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E-book

Title Public sector accounting / edited by Tjerk Budding, Giuseppe Grossi and Torbjörn Tagesson
Published Abingdon, Oxon : Routledge, 2015

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Description 1 online resource (xv, 178 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
Bibliography Includes bibliographical references and index
Notes English
Print version record
Subject Finance, Public -- Accounting.
Government business enterprises -- Accounting.
BUSINESS & ECONOMICS -- Accounting -- Financial.
Finance, Public -- Accounting
Government business enterprises -- Accounting
Öffentliches Rechnungswesen
International Public Sector Accounting Standards
Finanzplanung
Haushaltskontrolle
Offentlig ekonomi.
Redovisning.
Form Electronic book
Author Budding, Tjerk, editor
Grossi, Giuseppe, editor
Tagesson, Torbjörn, editor
ISBN 9781317906711
1317906713
9781315848389
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