Public Sector Accounting - Softcover

Jones, Rowan; Pendlebury, M.W.

Softcover

ISBN 10: 0273037536 ISBN 13: 9780273037538

Publisher: FT Prentice Hall, 1992

Synopsis

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.

About this title

Synopsis

"Public Sector Accounting" aims to provide a comprehensive examination of the special issues concerning the public sector of the economy. A fully integrated approach is adopted, giving a structured exposition of the accounting and the auditing problems in public sector organizations. The book discusses why public sector accounting is different from accounting for business organizations and examines management accounting, financial accounting and auditing from a public sector perspective. This new edition addresses the changes that took place in the public sector in the late 1980s. It explains why the public sector exists, its changing nature and the attempts to introduce market force pressures into the provision of public services. Budgetary theory has been reviewed by considering developments in devolved budgeting. Practical developments and research findings concerning economy, efficiency and effectiveness auditing are included. Relevant research literature has been reviewed and listed. Case studies form a whole range of public sector organizations are included to illustrate and clarify the issues involved.

It is aimed at students taking 2nd & 3rd year options in Public Sector Accounting on BAAC degrees in universities and polytechnics, AAT final level course, HND and CIPFA students.

From the Back Cover

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.

Edition details

• Publisher: FT Prentice Hall
• Publication date: 1992
• ISBN 10: 0273037536
• ISBN 13: 9780273037538
• Binding: Paperback
• Language: English
• Edition number: 3
• Number of pages: 320