Public Sector Accounting

Four-Volume Set Auflage
ISBN: 978-0-85702-519-7
Verlag: Sage Publications

Buch, Englisch, 1720 Seiten, Four-Volume Set, Format (B × H): 179 mm x 249 mm, Gewicht: 3254 g

Reihe: SAGE Library in Accounting and Finance

Since the 1970s, a burgeoning role has emerged for public sector accounting in reporting many non-financial measures of government performance. This collection brings together literature from diverse sources to cover: Volume One: Introduction, Budgeting and Performance Measurement: budgeting policies; performance budgeting; budgetary control. Volume Two: Financial Accounting and Reporting: policy-making; conceptual frameworks; budgetary accounting; accrual budgeting and accounting. Volume Three: Auditing: policy-making; conceptual frameworks; budgetary accounting; accrual budgeting and accounting. Volume Four:Comparative International Studies: budgeting; financial accounting and reporting; auditing. An introduction by the editor covering Volumes One to Three deals with governance, public money and performance measurement, while the introduction to Volume Four looks at comparative international research issues.

Autoren/Hrsg.

Jones, Rowan

Fachgebiete

• Wirtschaftswissenschaften Wirtschaftssektoren & Branchen Öffentlicher Dienst, Öffentlicher Sektor
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Rechtswissenschaften Öffentliches Recht Verwaltungsrecht Verwaltungspraxis Public Management

Inhaltsverzeichnis

VOLUME 1: INTRODUCTION, BUDGETING AND PERFORMANCE MEASUREMENT
Accounting and the Pursuit of Efficiency - A. Hopwood
Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research - J. Broadbent and J. Guthrie
A Perspective on Research in Governmental Accounting - R. Banker, W. Cooper and G. Potter
New Public Management: The Cruellest Invention of the Human Spirit? - I. Lapsley
Researching Public Sector Transformation: The Role of Management Accounting - J. Van Helden
Discussing the Practical Relevance of Public Sector Management Accounting Research - J. Van Helden
The Budget - R. Stourm
The System of Financial Administration of Great Britain - W. Willoughby and S. Lindsay
Budgetary Principles - J. Sundelson
The Lack of a Budgetary Theory - V. Key
A Century of Public Budgeting Reform: The Key Question - J. Kelly
New Directions in Public Administration: Serving Beyond the Predictable - J. Bourgon
NPM and Beyond - Structure, Culture and Demography - T. Christensen and P. Laegreid
The British Navy's 1888 Budgetary Reforms - P. Cobbin and G. Burrows
The Program Assessment Rating Tool and the Government Performance and Results Act: Evaluating Conflicts and Disconnections - V. Gueorguieva et al
State Court Budgeting and Judicial Independence: Clues from Oklahoma and Virginia - J. Douglas and R. Hartley
Crashing through with Accrual-Output Price Budgeting in Australia: Technical Adjustment of a New Way of doing Business? - J. Kelly and J. Wanna
Early Budget Reformers: Democracy, Efficiency, and Budget Reforms - I. Rubin
Avalanches and Incrementalism - J. True
Reform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory - L. Jones and J. McCaffery
The Use and Usefulness of Performance Measures in the Public Sector - C. Propper and D. Wilson
Evolution of Performance Measurement until 1930 - D. Williams
Does More (or even Better) Information Lead to Better Budgeting? - P. Joyce
The Impact of Performance Budgeting on the Role of the Legislature: a Four-Country Study - M. Sterck
An Indictment of Performance Measurement in the Public Sector - R. Jones
Role Variations of Performance Measurement in Dutch Local Government - W. Van Elsacker, H. Ter Bogt and J. Van Helden
Management Accounting in Government: Resurrecting the Classic Rules of Budget Theory - R. Jones
Governmental Budgeting as Ex Ante Financial Accounting - M. Pendlebury and R. Jones
National Accounting, Government Budgeting and the Accounting Discipline - R. Jones
VOLUME 2: ACCOUNTING AND REPORTING
Elements of a Theoretical Framework for Public Sector Accounting - J. Pallot
Monuments, Mistakes and Opportunities - R. Mautz
The Development of Conceptual Frameworks of Accounting for the Public Sector - R. Jones
A Government Accountant's Perspective on Government Accounting Reform - R. Jones
A Theory of the Published Accounts of Local Authorities - R. Jones and M. Pendlebury
From Cash to Accruals in 25 years - J. Perrin
Accrual Accounting for National Governments: The Case of Developing Countries - J. Craner and R. Jones
Accrual Accounting in the Public Sector: Uses and Abuses - J. Pallot
The Role of Resource Accounting in the UK Government's Quest for 'Better Accounting' - H. Mellett
Accounting for Public Hospitals: A Case Study of Modified GAAP - S. Ellwood
From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience - M. Van der Hoek
Consolidation Principles and Practices for UK Government Sector - D. Heald and G. Georgiou
Developing Whole of Government Accounting in the UK - D. Chow, C. Humphrey and J. Moll
GASB No. 34's Governmental Financial Reporting Model: Evidence on its Information Relevance - E.