Public Sector Financial Control And Accounting - Hardcover

GLYNN

Hardcover

ISBN 10: 0631146865 ISBN 13: 9780631146865

Publisher: Wiley–Blackwell, 1987

Synopsis

This text provides an up-to-date introduction to the theory and practice of financial control and accounting in the public sector. Recognizing the essentially practical nature of this subject, the author provides a careful balance of theory and description of actual practice. He begins by setting the context of the structure and size of the public sector in the UK, and looks at what is meant by financial accountability. He then covers the general framework of management control, and the central topics of budgetary innovation and reform. Two chapters cover investment appraisal and auditing, followed by four detailed chapters on central government, local government, the NHS, and the nationalised industries. Examples of actual public sector documents are included throughout.

About this title

Review

"A stimulating and highly readable survey which skilfully combines theory and practice." The Times Higher Education Supplement

"An interesting book which is useful as a textbook, a reference book and something to think about as well. A rare combination." Accountancy Age
(Reviews of the first edition.)

From the Back Cover

Requiring no prior knowledge of the area, this second edition is an introductory text on accounting and financial control in the public sector. It provides short summaries on a wide range of topics across the rather broad spectrum of public sector activity. It covers: Budget innovation Investment appraisal. Auditing. Management control.

Edition details

• Publisher: Wiley–Blackwell
• Publication date: 1987
• Language: English
• ISBN 10: 0631146865
• ISBN 13: 9780631146865
• Binding: Hardcover
• Number of pages: 280