Contemporary Issues In Public Sector Accounting And Auditing
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Contemporary Issues In Public Sector Accounting And Auditing
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Author : Simon Grima
language : en
Publisher: Emerald Group Publishing
Release Date : 2021-01-18
Contemporary Issues In Public Sector Accounting And Auditing written by Simon Grima and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-18 with Business & Economics categories.
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.
Issues In Public Sector Accounting
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Author : Anthony G. Hopwood
language : en
Publisher: Philip Allan
Release Date : 1984
Issues In Public Sector Accounting written by Anthony G. Hopwood and has been published by Philip Allan this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Finance, Public categories.
Public Sector Accounting Accountability And Governance
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Author : Robyn Pilcher
language : en
Publisher: Routledge
Release Date : 2018-07-17
Public Sector Accounting Accountability And Governance written by Robyn Pilcher and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-17 with Business & Economics categories.
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.
Public Sector Accounting Auditing And Control In South Eastern Europe
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Author : Vesna Vašiček
language : en
Publisher: Springer
Release Date : 2019-03-29
Public Sector Accounting Auditing And Control In South Eastern Europe written by Vesna Vašiček and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-29 with Political Science categories.
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.
Public Sector Audit
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Author : Carolyn J. Cordery
language : en
Publisher: Routledge
Release Date : 2020-11-22
Public Sector Audit written by Carolyn J. Cordery and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-22 with Business & Economics categories.
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.
Contemporary Issues In Accounting Regulation
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Author : Stuart McLeay
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Contemporary Issues In Accounting Regulation written by Stuart McLeay and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Public Sector Accounting And Auditing In Europe
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Author : I. Brusca
language : en
Publisher: Springer
Release Date : 2016-02-03
Public Sector Accounting And Auditing In Europe written by I. Brusca and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-03 with Political Science categories.
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).
Innovations In Governmental Accounting
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Author : Vicente Montesinos
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-06-29
Innovations In Governmental Accounting written by Vicente Montesinos and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Business & Economics categories.
New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.
Contemporary Issues In Financial Reporting Auditing And Corporate Governance Uum Press
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Author : Noor Afza Amran
language : en
Publisher: UUM Press
Release Date : 2013-01-01
Contemporary Issues In Financial Reporting Auditing And Corporate Governance Uum Press written by Noor Afza Amran and has been published by UUM Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-01 with Business & Economics categories.
Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.
The Public Sector Accounting Accountability And Auditing In Emerging Economies
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Author :
language : en
Publisher: Emerald Group Publishing
Release Date : 2015-10-16
The Public Sector Accounting Accountability And Auditing In Emerging Economies written by and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-16 with Business & Economics categories.
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.