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Public Sector Accounting And Auditing In Europe
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Book Synopsis Public Sector Accounting and Auditing in Europe by : I. Brusca
Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Book Synopsis Public Sector Accounting, Auditing and Control in South Eastern Europe by : Vesna Vašiček
Download or read book Public Sector Accounting, Auditing and Control in South Eastern Europe written by Vesna Vašiček and published by Springer. This book was released on 2019-03-29 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Public Sector Accounting and Auditing in Europe by : I. Brusca
Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Palgrave Macmillan. This book was released on 2014-01-14 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Book Synopsis Challenges in the Adoption of International Public Sector Accounting Standards by : Isabel Brusca
Download or read book Challenges in the Adoption of International Public Sector Accounting Standards written by Isabel Brusca and published by Springer Nature. This book was released on 2021-04-15 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.
Author :Peter Lorson Publisher :Imprensa da Universidade de Coimbra / Coimbra University Press ISBN 13 :9892624645 Total Pages :600 pages Book Rating :4.8/5 (926 download)
Book Synopsis European Public Sector Accounting by : Peter Lorson
Download or read book European Public Sector Accounting written by Peter Lorson and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.uni-rostock.de/weiterbildung/offene-uni-rostock/onlinekurse/european-public-sector-accounting/.
Book Synopsis European Public Sector Accounting by :
Download or read book European Public Sector Accounting written by and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public Sector Accounting Standards (EPSAS). Therefore, the topic is of high relevance for both academia and practitioners. This book provides different views about PSA in Europe as of today. It spans topics such as history of PSA, its differences to private sector accounting and finance statistics, as well as budgeting. A main part is devoted to International Public Sector Accounting Standards (IPSAS) by addressing their spread, conceptual framework and selected public sector specific standards, including a case study. Also, consolidated financial reporting is covered by drawing examples. This textbook is not only of use for students and researchers, but interested readers that seek for broad perspectives on PSA such as practitioners and members of intergovernmental organisations. It intends to complement university teaching modules on PSA as those accessible for free under www.offene.uni-rostock.de/online-course-european-public-sector-accounting.
Book Synopsis Public Sector Accounting by : Tjerk Budding
Download or read book Public Sector Accounting written by Tjerk Budding and published by Routledge. This book was released on 2014-08-13 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Public Expenditure Control in Europe by : Milagros García Crespo
Download or read book Public Expenditure Control in Europe written by Milagros García Crespo and published by Edward Elgar Publishing. This book was released on 2005-01-01 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public Expenditure Control in Europe provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation. John Wanna, Griffith University, Australia This book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels. The authors illustrate how effective cooperation between Supreme Audit Institutions (SAIs) is one of the starting points for any rational system of external control of Europe s public finances. However, this cooperation must be founded upon respect for the independence and operating mandate of each SAI and for their different organizational and operational procedures. Importantly, the authors analyse three critical phenomena that determine the present context in which SAIs develop their activities. These include the impact of the current processes of supranational integration and state decentralization taking place in Europe; the growing demand for transparency, accountability and external control; and the more complex situations created by the loss of a clear distinction between the private and public sectors. The book also offers detailed country studies of audit functions and how they are developed and interpreted, and examines coordination strategies in the context of fraud, auditing, reporting and harmonization. This volume will prove to be an invaluable resource for scholars, students and practitioners of public finance, auditing and administration. It will also be of interest to those working in the areas of public budgeting and public sector management in the EU.
Book Synopsis Financial Sustainability of Public Sector Entities by : Josette Caruana
Download or read book Financial Sustainability of Public Sector Entities written by Josette Caruana and published by Springer. This book was released on 2019-03-01 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.
Book Synopsis Public Sector Accounting and Auditing in Europe by : I. Brusca
Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Book Synopsis Public Sector Accounting, Accountability and Governance by : Robyn Pilcher
Download or read book Public Sector Accounting, Accountability and Governance written by Robyn Pilcher and published by Routledge. This book was released on 2018-07-17 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Public Sector Audit by : Carolyn J. Cordery
Download or read book Public Sector Audit written by Carolyn J. Cordery and published by Routledge. This book was released on 2020-11-22 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Public Sector Accounting, Financial Accountability and Viability in Times of Crisis by : Giovanna Dabbicco
Download or read book Public Sector Accounting, Financial Accountability and Viability in Times of Crisis written by Giovanna Dabbicco and published by Springer Nature. This book was released on 2022-09-06 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.
Book Synopsis Contemporary Issues in Public Sector Accounting and Auditing by : Simon Grima
Download or read book Contemporary Issues in Public Sector Accounting and Auditing written by Simon Grima and published by Emerald Group Publishing. This book was released on 2021-01-18 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Palgrave Handbook of Public Administration and Management in Europe by : Edoardo Ongaro
Download or read book The Palgrave Handbook of Public Administration and Management in Europe written by Edoardo Ongaro and published by Springer. This book was released on 2017-11-27 with total page 1302 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook offers a systematic review of state-of-the-art knowledge on public administration in Europe. Covering the theoretical, epistemological and practical aspects of the field, it focuses on how public administration operates and is studied in European countries. In sixty-three chapters, written by leading scholars, this Handbook considers the uniqueness of the European situation through an interdisciplinary and comparative lens, focusing on the administrative diversity which results from the multiplicity of countries, languages, schools of thought and streams of investigation across Europe. It addresses issues such as multi-level administration and governance, intensive cross country cooperation in administrative reform policy, and public accountability under different systems. It also considers the issue of welfare service delivery, at a time of major economic and societal challenges, as well as understudied emerging issues like Islamic Public Administration and the dynamics of public sector negotiations. With contributions from key experts in Public Administration and Public Management, this cutting edge Handbook offers a significant contribution to the field of comparative public administration, policy and management.
Book Synopsis Global Encyclopedia of Public Administration, Public Policy, and Governance by : Ali Farazmand
Download or read book Global Encyclopedia of Public Administration, Public Policy, and Governance written by Ali Farazmand and published by Springer Nature. This book was released on 2023-04-05 with total page 13623 pages. Available in PDF, EPUB and Kindle. Book excerpt: This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.
Book Synopsis The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ by :
Download or read book The Public Sector Accounting, Accountability and Auditing in Emerging Economies’ written by and published by Emerald Group Publishing. This book was released on 2015-10-16 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
