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The Public Sector Accounting Accountability And Auditing In Emerging Economies
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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.
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 Research in Accounting in Emerging Economies by : Shahzad Uddin
Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Book Synopsis Public Sector Reform and Performance Management in Emerging Economies by : Zahirul Hoque
Download or read book Public Sector Reform and Performance Management in Emerging Economies written by Zahirul Hoque and published by Routledge. This book was released on 2021-05-23 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the recent decade, governments worldwide are increasingly focusing on being community-centric and outcomes-based. Consequently, they are starting to move towards outcomes-based approaches to public financial management systems. An outcomes-based approach allows government service agencies and specific program areas to organize and communicate priorities to achieve what matters and makes a difference rather than just going through the motions. Empirical evidence on how government agencies in emerging economies go about this contemporary approach and issues affecting these practices is limited. This edited collection of chapters is aimed at covering public sector reform and performance management in emerging economies with special reference to outcomes-based approaches in practice in government services. Practices from developed economies contained in the first book on the topic have been published by Routledge in February 2021. The insights offered on the topic are written by renowned scholars who have identified important issues pertinent to those interested in public sector governance, accounting, accountability, and performance management effectiveness in emerging economies. The book will be highly accessible to researchers, academics, and students in the fields of accounting, public administration, development studies, and other non-accounting audiences alike.
Book Synopsis Handbook of Accounting, Accountability and Governance by : Garry D. Carnegie
Download or read book Handbook of Accounting, Accountability and Governance written by Garry D. Carnegie and published by Edward Elgar Publishing. This book was released on 2023-10-12 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.
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 364 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 Accountability and Transparency in the Public Sector by : Mr.M. Cangiano
Download or read book Accountability and Transparency in the Public Sector written by Mr.M. Cangiano and published by International Monetary Fund. This book was released on 1996-11-01 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper describes the reforms introduced in the New Zealand public sector since the mid-1980s. The reforms included corporatization and privatization of most state-owned enterprises, the shift from a cash-basis to an accrual-basis accounting system and the compilation of a balance sheet for the central government and its entities, performance-based arrangements for the delivery of core government outputs; and institutional changes in expenditure control mechanisms. The paper also summarizes the impact of the reforms on government revenue and spending patterns, and discusses lessons learned from New Zealand’s experience.
Book Synopsis Public Sector Auditing by : Sir John Bourn
Download or read book Public Sector Auditing written by Sir John Bourn and published by John Wiley & Sons. This book was released on 2008-07-31 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on 20 years of experience as Comptroller and Auditor General, and head of the United Kingdom National Audit Office, Public Sector Auditing: Is it Value for Money? is Sir John Bourn’s own account of the role and influence value for money auditing has in holding governments to account and in helping public bodies improve the ways in which they deliver services. Key features include: In-depth case studies from UK, US, Canada, China, India and Australia; Detailed analysis of complex areas of public expenditure such as health, education, privatisation, regulation, defence and IT; Examples of how auditing can promote positive outcomes rather than negative post mortems. This book is relevant for people working in both the public and private sectors, and should be essential reading for the staff of public sector audit institutions around the world, as well as commercial accountancy firms and students of accountancy, politics, economics and public management.
Book Synopsis Global Perspectives on Risk Management and Accounting in the Public Sector by : Ferreira, Augusta da Conceição Santos
Download or read book Global Perspectives on Risk Management and Accounting in the Public Sector written by Ferreira, Augusta da Conceição Santos and published by IGI Global. This book was released on 2016-01-18 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.
Book Synopsis Handbook of Research on Modernization and Accountability in Public Sector Management by : Azevedo, Graça Maria do Carmo
Download or read book Handbook of Research on Modernization and Accountability in Public Sector Management written by Azevedo, Graça Maria do Carmo and published by IGI Global. This book was released on 2018-03-02 with total page 539 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of recent economic and financial crises have reached an international scale. A number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. The Handbook of Research on Modernization and Accountability in Public Sector Management is an essential scholarly publication that focuses on responsibility within public sector institutions and the importance of these institutions being ethical, transparent, and rigorous. Featuring coverage on a broad range of topics, such as corporate social responsibility, e-government, and financial accountability, this publication is geared toward regulatory authorities, researchers, managers, and professionals working in the public domain.
Book Synopsis Public Sector Reform and Performance Management in Developed Economies by : Zahirul Hoque
Download or read book Public Sector Reform and Performance Management in Developed Economies written by Zahirul Hoque and published by Routledge. This book was released on 2021-02-22 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited. Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America. It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.
Book Synopsis Tools, Strategies, and Practices for Modern and Accountable Public Sector Management by : Azevedo, Graça
Download or read book Tools, Strategies, and Practices for Modern and Accountable Public Sector Management written by Azevedo, Graça and published by IGI Global. This book was released on 2019-11-15 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of activity, demanding information on how public resources have been managed based on the maximization of social welfare and sustainable development. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management is an essential reference source that discusses the process behind how public resources are managed as well as how they are coordinated to achieve collective success. Featuring research on topics such as corporate responsibility, fiscal accountability, and public administration, this book is ideally designed for researchers, managers, financial authorities, auditors, public managers, public administrators, regulatory authorities, accountants, professionals, and students involved with the accountability and reform of public management in local governments.
Book Synopsis Public Sector Accounting and Accountability in Australia by : Warwick Funnell
Download or read book Public Sector Accounting and Accountability in Australia written by Warwick Funnell and published by UNSW Press. This book was released on 1998 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountability as it concerns the Commonwealth Government; the obligation of governments to be financially accountable; ways in which governments answer for the use of resources taken from the public to implement social and economic policies; defining the public sector; the significance of government; the cycle of accountability in government; the structure of Australian government.
Book Synopsis The Political Economy of Government Auditing by : Carlos Santiso
Download or read book The Political Economy of Government Auditing written by Carlos Santiso and published by Routledge. This book was released on 2009-05-18 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Political Economy of Government Auditing addresses the elusive quest for greater transparency and accountability in the management of public finances in emerging economies; and, more specifically, it examines the contribution of autonomous audit agencies (AAAs) to the fight against corruption and waste. Whilst the role of audit agencies in curbing corruption is increasingly acknowledged, there exists little comparative work on their institutional effectiveness. Addressing the performance of AAAs in emerging economies, Carlos Santiso pursues a political economy perspective that addresses the context in which audit agencies are embedded, and the governance factors that make them work or fail. Here, the cases of Argentina, Brazil and Chile are examined, as they illustrate the three – parliamentary, court and independent – models of AAAs in modern states, and their three distinct trajectories of reform, or lack of reform. Beyond Latin America, considerations on the reform of government auditing in other countries, developed and developing are also taken up as, it is argued, while institutional arrangements for government auditing matter, political factors ultimately determine the effectiveness of AAAs. Reforming AAAs, it is concluded, must consider the trajectory of state building, the role of law in public administration and the quality of governance. An important contribution to the comparative study of governance institutions, and especially those tasked with overseeing the budget and curbing corruption, The Political Economy of Government Auditing will be of interest to scholars and students of comparative politics, development studies, administrative law, and public finance; as well as to development practitioners and policy-makers in developing countries, donor governments and international institutions.
Book Synopsis Local Public Financial Management by : Anwar Shah
Download or read book Local Public Financial Management written by Anwar Shah and published by World Bank Publications. This book was released on 2007 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transparent and prudent local financial management has come to be recognized as critical to the integrity of local public sector and to gaining and retaining trust of local residents. Such integrity and trust is sometimes lacking in some local governments in developing countries, especially in the Africa region. This volume attempts to provide practical guidance to local governments interested in establishing sound financial management systems. Leading international experts have contributed to all relevant aspects of local public financial management - cash management, internal controls, accounts, audits, and debt management.
Book Synopsis Making Governments Accountable by : Zahirul Hoque
Download or read book Making Governments Accountable written by Zahirul Hoque and published by Routledge. This book was released on 2015-05-15 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability. With contributions from renowned scholars and practitioners, and using case studies from around the world, this research-based collection examines the rationales for current roles of the PACs and explores the links between PACs and National Audit Offices. It also compares PAC practices from developing and developed countries such as Africa, Asia, Pacific islands, and Europe with both Westminster and non-Westminster models of government. This will be valuable reading for academics, researchers, and advanced students in public management, public accounting and public sector governance.
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 92 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.
