Rethinking Public Accounting
DOWNLOAD
Download Rethinking Public Accounting PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Rethinking Public Accounting book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Rethinking Public Accounting
DOWNLOAD
Author : S.K. Das
language : en
Publisher: Oxford University Press
Release Date : 2008-06-25
Rethinking Public Accounting written by S.K. Das and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-06-25 with Business & Economics categories.
This volume argues for reforms in India's public spending and accounting systems. According to the author, it will help set performance standards and provide reliable information to monitor government expenditure. Critically analysing the cash accounting system, he shows that it is inadequate to respond to the requirements of public accounting. Comparative in nature, the book explores the lessons learnt from cutting-edge accounting practices in the UK, New Zealand, Australia, and Sweden, and draws out and prescribes methods for India.
Rethinking Public Accounting
DOWNLOAD
Author : S. K. Das
language : en
Publisher:
Release Date : 2008
Rethinking Public Accounting written by S. K. Das and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Rethinking Public Private Partnerships
DOWNLOAD
Author : Lewis, Mervyn K.
language : en
Publisher: Edward Elgar Publishing
Release Date : 2021-08-27
Rethinking Public Private Partnerships written by Lewis, Mervyn K. and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-27 with Business & Economics categories.
Public private partnerships (PPPs) have been a controversial approach to procuring public infrastructure services. Against a background of recent trenchant criticism of PPPs, Mervyn K. Lewis, a leading scholar in the area, re-examines their utility. He questions what PPPs can and cannot do, why governments choose this route and whether PPPs can ever be good value for money.
Rethinking The Rules Of Financial Accounting
DOWNLOAD
Author : Robert Newton Anthony
language : en
Publisher: McGraw Hill Professional
Release Date : 2004
Rethinking The Rules Of Financial Accounting written by Robert Newton Anthony and has been published by McGraw Hill Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
Publisher Description (unedited publisher data) Counter Why yesterday's accounting model doesn't work anymore, and how it can be fixed As Congress and the nation debate the state of accounting today, Rethinking the Rules of Financial Accounting examines the governing set of laws and proposes needed upgrades and improvements. Prolific writer Robert Anthony examines and discusses how and why specific rules of accounting contain inconsistencies, resulting in conflicting reports, and ways to correct the defects for reliable financial information. Robert Anthony continues to help generations of students and professionals learn and apply the rules of accounting. Now he turns his sights to practitioners as he discusses: How today's rules and standards were first developed Ways to improve each of the four key financial statements Implementation of changes in the rules for governing the financial reporting model.
Rethinking Public Private Partnerships
DOWNLOAD
Author : Carsten Greve
language : en
Publisher: Routledge
Release Date : 2013-05-07
Rethinking Public Private Partnerships written by Carsten Greve and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-05-07 with Business & Economics categories.
The global financial crisis hit the world in a remarkable way in late 2008. Many governments and private sector organizations, who had considered Public-Private Partnerships (PPPs) to be their future, were forced to rethink their strategy in the wake of the crisis, as a lot of the available private funding upon which PPPs relied, was suddenly no longer available to the same extent. At the same time, governments and international organizations, like the European Union, were striving to make closer partnerships between the public sector and the private sector economy a hallmark for future policy initiatives. This book examines PPPs in the context of turbulent times following the global financial crisis (GFC). PPPs can come in many forms, and the book sets out to distinguish between the many alternative views of partnerships; a project, a policy, a symbol of the role of the private sector in a mixed economy, or a governance tool - all within a particular cultural and historical context. This book is about rethinking PPPs in the wake of the financial crisis and aims to give a clearer picture of the kind of conceptual frameworks that researchers might employ to now study PPPs. The crisis took much of the glamour out of PPPs, but theoretical advances have been made by researchers in a number of areas and this book examines selected new research approaches to the study of PPPs.
Rethinking Public Private Partnerships
DOWNLOAD
Author : Mervyn K. Lewis
language : en
Publisher: Edward Elgar Publishing
Release Date : 2021-08-20
Rethinking Public Private Partnerships written by Mervyn K. Lewis and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-20 with Public-private sector cooperation categories.
Public private partnerships (PPPs) have been a controversial approach to procuring public infrastructure services. Against a background of recent trenchant criticism of PPPs, Mervyn K. Lewis, a leading scholar in the area, re-examines their utility. He questions what PPPs can and cannot do, why governments choose this route and whether PPPs can ever be good value for money. ¬+ The author analyses the extensive use of PPPs for hospitals and transport megaprojects and outlines the key challenges to implementing them, shaping the future direction of the PPP model. Exploring the psychological influences on decision-making, the book also puts a new focus on the people delivering the project; it is not only a matter of selecting the right model. Professor Lewis concludes that, although the PPP model remains problematic, if chosen appropriately every procurement approach has its place in good policy. ¬+ Providing an in-depth exploration of the features of PPPs and the complexities of megaprojects, Rethinking Public Private Partnerships will be of considerable interest to academics and students of public policy, economic regulation and governance, and public finance. Its re-assessment of the field will also prove invaluable for government procurers, advisory firms and PPP experts.
Financial Management And Accounting In The Public Sector
DOWNLOAD
Author : Gary Bandy
language : en
Publisher: Taylor & Francis
Release Date : 2023-03-14
Financial Management And Accounting In The Public Sector written by Gary Bandy and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-14 with Business & Economics categories.
The importance of public financial management for the health and wellbeing of citizens became dramatically apparent as governments sought to respond to the coronavirus pandemic in 2020. Now, governments and other public sector organizations face the challenge of recovering from the pandemic whilst also seeking to achieve Sustainable Development Goals, with squeezed budgets and ever-increasing demands for public services. Public sector managers are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of public financial management to help those managers to deliver programmes, projects and services that are value for money. As the author puts it, managing public money is an art, not a science. This third edition has been revised and updated throughout, offering: a structure that is more clearly linked to the stages of the public financial management cycle greater coverage of transparency and accountability issues a broader view of public procurement to include goods, works and services and effective contract management; and an increased focus on public spending in the context of a post-COVID environment. With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, discussion questions and exercises, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
Public Sector Accounting
DOWNLOAD
Author : Tjerk Budding
language : en
Publisher: Routledge
Release Date : 2014-08-13
Public Sector Accounting written by Tjerk Budding and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-13 with Business & Economics categories.
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.
Rethinking Accounting Professionalisation In China
DOWNLOAD
Author : Wenjun Wen
language : en
Publisher:
Release Date : 2021
Rethinking Accounting Professionalisation In China written by Wenjun Wen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with Accounting categories.
This thesis is a study of the development of the Chinese public accounting profession since China launched the "Reform and Opening-up" policy in 1978. The current, established theoretical representations of accounting professionalisation in China are predominantly underpinned by Gramsci's (1971) hegemony perspective. Such a hegemony perspective has led to a one-sided understanding of accounting professionalisation in China. It is one-sided in the sense that accounting professionalisation in China is treated as a predictable end in itself - i.e. depending on the focused and studied actor (e.g. the Chinese state or the Big Four), this very actor is set to achieve and retain dominance over the process of accounting professionalisation in China. This thesis argues that such a one-sided understanding is overly simplistic because it presumes that other actors are fully aware of how power operates but consciously choose to go along with it.??The aim of this thesis is to nuance the hegemony representations of accounting professionalisation in China. Drawing on previously unaccessed archive materials and a series of interviews with representatives of the Chinese public accounting profession, this thesis examines the interactions between key domestic and international actors involved in and the impact of such interactions on the process of accounting professionalisation in China over time. This thesis demonstrates that, through interactions, actors collectively construct an evolving consensus on the institutional arrangements that are central to two key aspects of accounting professionalisation in China: the organisation of the professional domain and the practice of professionals within the professional domain. In contrast to the hegemony representations, neither the Chinese state nor the Big Four were found to be fully capable of dominating the process of accounting professionalisation in China. The process is more complicated than that recognised in prior studies, involving ongoing interactions between the Chinese state, the Big Four and other actors including, most significantly, the CICPA. The interactions between these actors are also relevant for the identity construction of individual practitioners. In doing so, this thesis provides more nuanced insights that help to deepen our understanding of accounting professionalisation in China.
Public Sector Accounting And Budgeting For Non Specialists
DOWNLOAD
Author : G. Jan van Helden
language : en
Publisher: Bloomsbury Publishing
Release Date : 2017-09-16
Public Sector Accounting And Budgeting For Non Specialists written by G. Jan van Helden and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-16 with Business & Economics categories.
Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an appreciation for the value of financial information for decision making.