Public Sector Accounting uses an integrated approach to the study of public sector accounting by linking accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing. Examples from a range of Public Sector experiences are woven into the text to illustrate the issues involved.
The introduction of the book reflects managerial developments in the public sector, by giving a brief history of these in the UK and internationally then commenting on the adoption of quality assurance in the public sector.
The management accounting section discusses developments in the use of internal markets and compulsory competition and the more recent emphasis on public-private partnership and performance indicators and also explains the techniques of programme and zero-based budgeting and investment appraisal.
The financial accounting section updates and internationalises the discussion of financial accounting theory and regulation.
The final section of the book is on auditing has been updated with UK and international developments.
"synopsis" may belong to another edition of this title.
This book is about government budgeting, accounting and auditing technique, from an accountant's perspective, in the context of the nature of government, governance and public management, public finance and public money. It deals with the distinctive challenges of performance measurement, budgets and budgetary control, costing, financial reporting and conceptual frameworks, and special issues of audit in the public sector.
Generic examples are used throughout the book to illustrate the issues involved.
This edition is very different from previous editions in reflecting the fundamental changes in public sector accounting over the past generation, including a narrowing of the differences between government and business accounting.
Public Sector Accounting is the ideal choice for any student needing a clear, concise guide to the key issues of this complex, topical subject.
About the Authors
Rowan Jones is Professor of Public Sector Accounting at the University of Birmingham Maurice Pendlebury is Emeritus Professor of Accounting at Cardiff University.About the Author:
Rowan Jones is a professor of Public Sector Accounting at the University of Birmingham
Maurice Pendlebury is a professor of Accounting at Cardiff Business School Cardiff University.
"About this title" may belong to another edition of this title.
Book Description FT Prentice Hall, 1992. Paperback. Book Condition: Used; Good. Dispatched, from the UK, within 48 hours of ordering. This book is in good condition but will show signs of previous ownership. Please expect some creasing to the spine and/or minor damage to the cover. Bookseller Inventory # CHL2375059
Book Description FT Prentice Hall 01/05/1992, 1992. Paperback. Book Condition: Very Good. Shipped within 24 hours from our UK warehouse. Clean, undamaged book with no damage to pages and minimal wear to the cover. Spine still tight, in very good condition. Remember if you are not happy, you are covered by our 100% money back guarantee. Bookseller Inventory # 6545-9780273037538
Book Description -. Paperback. Book Condition: Very Good. Public Sector Accounting This book is in very good condition and will be shipped within 24 hours of ordering. The cover may have some limited signs of wear but the pages are clean, intact and the spine remains undamaged. This book has clearly been well maintained and looked after thus far. Money back guarantee if you are not satisfied. See all our books here, order more than 1 book and get discounted shipping. Bookseller Inventory # 7719-9780273037538
Book Description FT Prentice Hall, 1992. Book Condition: Fair. This book has soft covers. Ex-library, With usual stamps and markings, In fair condition, suitable as a study copy. Bookseller Inventory # 4255573
Book Description FT Prentice Hall, 1992. Book Condition: Good. This book has soft covers. Ex-library, With usual stamps and markings, In good all round condition. Bookseller Inventory # 2486978
Book Description Pitman, 1992. Paperback. Book Condition: Very Good. 3rd Edition.. 1992 Pitman third edition paperback; very good clean copy, appears unread; UK dealer, immediate dispatch. Bookseller Inventory # 17017