Essays on Public Sector Accounting and Auditing
Author | : Chuks P. C. Amushie |
Publisher | : |
Total Pages | : 166 |
Release | : 1997 |
Genre | : Finance, Public |
ISBN | : |
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Author | : Chuks P. C. Amushie |
Publisher | : |
Total Pages | : 166 |
Release | : 1997 |
Genre | : Finance, Public |
ISBN | : |
Author | : Simon Grima |
Publisher | : Emerald Group Publishing |
Total Pages | : 364 |
Release | : 2021-01-18 |
Genre | : Business & Economics |
ISBN | : 1839095083 |
Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
Author | : Kelum Jayasinghe |
Publisher | : Emerald Group Publishing |
Total Pages | : 239 |
Release | : 2015-10-16 |
Genre | : Business & Economics |
ISBN | : 1784416614 |
Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.
Author | : Vesna Vašiček |
Publisher | : Springer |
Total Pages | : 249 |
Release | : 2019-03-29 |
Genre | : Political Science |
ISBN | : 3030033538 |
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.
Author | : Tjerk Budding |
Publisher | : Routledge |
Total Pages | : 194 |
Release | : 2014-08-13 |
Genre | : Business & Economics |
ISBN | : 1317906713 |
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.
Author | : Thomas Heaton Spitters |
Publisher | : Lulu.com |
Total Pages | : 375 |
Release | : 2011-03-31 |
Genre | : Business & Economics |
ISBN | : 1257374060 |
A thorough retrospective guide to financial accounting changes related to Sarbanes - Oxley and corresponding legislation.
Author | : Johnathon M. Cziffra |
Publisher | : |
Total Pages | : 126 |
Release | : 2017 |
Genre | : |
ISBN | : |
Author | : I. Brusca |
Publisher | : Springer |
Total Pages | : 278 |
Release | : 2016-02-03 |
Genre | : Political Science |
ISBN | : 1137461349 |
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Author | : Carolyn J. Cordery |
Publisher | : Routledge |
Total Pages | : 110 |
Release | : 2020-11-22 |
Genre | : Business & Economics |
ISBN | : 0429510306 |
This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.
Author | : Robyn Pilcher |
Publisher | : Routledge |
Total Pages | : 180 |
Release | : 2018-07-17 |
Genre | : Business & Economics |
ISBN | : 1351349163 |
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.