Public Sector Financial Management

1. Auflage 2008
ISBN: 978-0-273-71354-8
Verlag: Pearson International

Buch, Englisch, 200 Seiten, Format (B × H): 189 mm x 246 mm, Gewicht: 398 g

Taking a fully integrated approach, the book is fully in-line with the most recent developments in the public sector environment. It draws together accounting theory and practice for each of the main areas of accounting, providing contemporary examples from a range of public sector experience which are woven into the text to illustrate the issues involved.

Autoren/Hrsg.

Bergmann, Andreas

Inhaltsverzeichnis

Preface

1. Public sector financial management

2. Public finance

3. Public sector budgeting and management accounting

4. Public sector financial accounting and reporting

5. Full accrual financial reporting under IPSAS

6. Internal control

7. Current and future developments

8. Case studies

Über Autor(innen)

Andreas Bergmann is a Professor for public management and Director of the Institute for Public Management at Zurich University of Applied Sciences in Winterthur(Switzerland). He holds a diploma of Lancaster University (U.K.) and both a master and a doctor degree of St. Gallen University (Switzerland). Before going back to university he worked as a business consultant and in senior positions in public administrations. At university, he directed a large study financed by Swiss Commission for Technology and Innovation (CTI) about the impact of IPSAS on public sector accounting from 2001 till 2003. From 2003 till 2005 he was a member of the IPSAS-Board consultative group. In 2006 he became a public member of the IPSAS-Board. He acts as a senior advisor in implementation projects in Switzerlandand as a trainer at the Worldbank Group and the United Nations, strongly supported by his team