Comparative Issues in Local Government Accounting
Comparative Issues in Local Government Accounting

Author: Eugenio Caperchione

Publisher: Springer Science & Business Media

Published: 2000

Total Pages: 296

ISBN-13: 9780792384991

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In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Public Sector Accounting
Public Sector Accounting

Author: Tjerk Budding

Publisher: Routledge

Published: 2014-08-13

Total Pages: 201

ISBN-13: 1317906705

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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 in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.

Accounting and Corporate Reporting
Accounting and Corporate Reporting

Author: Soner Gokten

Publisher: BoD – Books on Demand

Published: 2017-09-20

Total Pages: 342

ISBN-13: 953513549X

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We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Accounting Theory
Accounting Theory

Author: Harry I. Wolk

Publisher: SAGE

Published: 2008

Total Pages: 697

ISBN-13: 1412953456

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Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

The International Handbook of Public Financial Management
The International Handbook of Public Financial Management

Author: Richard Allen

Publisher: Springer

Published: 2013-08-15

Total Pages: 1125

ISBN-13: 113731530X

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The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.

Audit, Accountability and Government
Audit, Accountability and Government

Author: Fidelma White

Publisher: Oxford University Press

Published: 1999

Total Pages: 246

ISBN-13: 9780198262329

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This text explains the constitutional purpose and significance of audit, and aspects of accountability in the British system of government. It suggests that audit delivers managerial accountability. It explains the basic concepts of accounting and audit, and sets audit in its historical context.

Practice-Relevant Accrual Accounting for the Public Sector
Practice-Relevant Accrual Accounting for the Public Sector

Author: Hassan Ouda

Publisher: Springer Nature

Published: 2020-10-23

Total Pages: 350

ISBN-13: 3030515958

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This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.