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Public Sector Accounting

Public Sector Accounting

Four Volume Set
Edited by:

June 2011 | 1 720 pages | SAGE Publications Ltd
Since the 1970s, a burgeoning role has emerged for public sector accounting in reporting many non-financial measures of government performance.

This collection brings together literature from diverse sources to cover:

Volume One: Introduction, Budgeting and Performance Measurement: budgeting policies; performance budgeting; budgetary control.

Volume Two: Financial Accounting and Reporting: policy-making; conceptual frameworks; budgetary accounting; accrual budgeting and accounting.

Volume Three: Auditing: policy-making; conceptual frameworks; budgetary accounting; accrual budgeting and accounting.

Volume Four:Comparative International Studies: budgeting; financial accounting and reporting; auditing.

An introduction by the editor covering Volumes One to Three deals with governance, public money and performance measurement, while the introduction to Volume Four looks at comparative international research issues.

Accounting and the Pursuit of Efficiency

A. Hopwood
Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research

J. Broadbent and J. Guthrie
A Perspective on Research in Governmental Accounting

R. Banker, W. Cooper and G. Potter
New Public Management: The Cruellest Invention of the Human Spirit?

I. Lapsley
Researching Public Sector Transformation: The Role of Management Accounting

J. Van Helden
Discussing the Practical Relevance of Public Sector Management Accounting Research

J. Van Helden
The Budget

R. Stourm
The System of Financial Administration of Great Britain

W. Willoughby and S. Lindsay
Budgetary Principles

J. Sundelson
The Lack of a Budgetary Theory

V. Key
A Century of Public Budgeting Reform: The Key Question

J. Kelly
New Directions in Public Administration: Serving Beyond the Predictable

J. Bourgon
NPM and Beyond - Structure, Culture and Demography

T. Christensen and P. Laegreid
The British Navy's 1888 Budgetary Reforms

P. Cobbin and G. Burrows
The Program Assessment Rating Tool and the Government Performance and Results Act: Evaluating Conflicts and Disconnections

V. Gueorguieva et al
State Court Budgeting and Judicial Independence: Clues from Oklahoma and Virginia

J. Douglas and R. Hartley
Crashing through with Accrual-Output Price Budgeting in Australia: Technical Adjustment of a New Way of doing Business?

J. Kelly and J. Wanna
Early Budget Reformers: Democracy, Efficiency, and Budget Reforms

I. Rubin
Avalanches and Incrementalism

J. True
Reform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory

L. Jones and J. McCaffery
The Use and Usefulness of Performance Measures in the Public Sector

C. Propper and D. Wilson
Evolution of Performance Measurement until 1930

D. Williams
Does More (or even Better) Information Lead to Better Budgeting?

P. Joyce
The Impact of Performance Budgeting on the Role of the Legislature: a Four-Country Study

M. Sterck
An Indictment of Performance Measurement in the Public Sector

R. Jones
Role Variations of Performance Measurement in Dutch Local Government

W. Van Elsacker, H. Ter Bogt and J. Van Helden
Management Accounting in Government: Resurrecting the Classic Rules of Budget Theory

R. Jones
Governmental Budgeting as Ex Ante Financial Accounting

M. Pendlebury and R. Jones
National Accounting, Government Budgeting and the Accounting Discipline

R. Jones
Elements of a Theoretical Framework for Public Sector Accounting

J. Pallot
Monuments, Mistakes and Opportunities

R. Mautz
The Development of Conceptual Frameworks of Accounting for the Public Sector

R. Jones
A Government Accountant's Perspective on Government Accounting Reform

R. Jones
A Theory of the Published Accounts of Local Authorities

R. Jones and M. Pendlebury
From Cash to Accruals in 25 years

J. Perrin
Accrual Accounting for National Governments: The Case of Developing Countries

J. Craner and R. Jones
Accrual Accounting in the Public Sector: Uses and Abuses

J. Pallot
The Role of Resource Accounting in the UK Government's Quest for 'Better Accounting'

H. Mellett
Accounting for Public Hospitals: A Case Study of Modified GAAP

S. Ellwood
From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience

M. Van der Hoek
Consolidation Principles and Practices for UK Government Sector

D. Heald and G. Georgiou
Developing Whole of Government Accounting in the UK

D. Chow, C. Humphrey and J. Moll
GASB No. 34's Governmental Financial Reporting Model: Evidence on its Information Relevance

E. Plummer, P. Hutchison and T. Patton
Accrual Accounting Does Not Necessarily Mean Accrual Accounting: Factors that Counteract Compliance with Accounting Standards in Swedish Municipal Accounting

P. Falkman and T. Tagesson
Developing Cameral Accounting

N. Monsen
Audit Quality Attributes of European Union Supreme Audit Institutions

C. Clark, M. De Martinis and M. Krambia-Kapardis
How do Supreme Audit Institutions Measure the Impact of their Work?

B. González, A. López and R. García
Struggling for Supremacy: The Case of UK Public Audit Institutions

M. Bowerman, C. Humphrey and D. Owen
The Roots of Operational (VFM) Auditing in English-Speaking Nations

D. Flesher and M. Zarzeski
Accounting, Hybrids and the Management of Risk

P. Miller, L. Kurunmäki and T. O'Leary
Public Sector Auditor Identities in Making Efficiency Auditable: the National Audit Office of Denmark as Independent Auditor and Modernizer

P. Skærbæk
Welcome to the Court

D. Morin
Performance Audit in Western Europe: Trends and Choices

C. Pollitt
The Construction of Auditing Expertise in Measuring Government Performance

Y. Gendron, D. Cooper and B. Townley
On Budgeting Principles and Budget-Auditing Standards

Y. Ijiri
Budget Auditing in Governmental Organizations Financed by Taxation

M. Pendlebury and R. Jones
An Analysis of Municipal Budget Variances

A. Mayper, M. Granof and G. Giroux
Determinants of Audit Quality in the Public Sector

G. Giroux and D. Deis
Investigating the Audit Fee Structure of Local Government Authorities in England and Wales

G. Giroux and R. Jones
International Governmental Accounting Research

K. L der
Accrual Accounting in the Public Sector: Between Institutional Competitiveness and the Search for Legitimacy

E. Lande
Trends and Open Issues in Governmental Accounting Systems: Some Elements of Comparison

E. Caperchione
A Comparison of Japanese and Australian Second Tier Government Performance Reporting

M. Christenson and H. Yoshimi
Regional Accounting Harmonisation: A Case for Regional Accounting Standards

N. Monsen
A Comparative-International Theory for Portuguese Local Government Accounting

S. Jorge
Local Government Accounting: An International Empirical Analysis

B. Benito, I. Brusca and V. Montesinos
Local Government Accountability in European Continental and Anglo-Saxon Countries: An International Comparison

E. Reginato
Disclosing Local Government Budgets: Comparing North Rhine Westphalia and the Netherlands

L. De Kruijf
Towards the Coordination of Financial Reporting at the Different levels of Public Administration in Europe

V. Montesinos
The Impact of Culture on Governmental Accounting Innovations in Developing Countries

A. Godfrey, P. Devlin and C. Merrouche
IPSAS and Government Accounting Reform in Developing Countries

J. Chan
On the Edge of a State Accounting Reform: Norway Opens for Reflections Based on Accounting Theory

A. Bourmistrov and F. Mellemvik
Accountability and Reporting: New Developments in Italian Local Governments

R. Mussari
Conformity and Diversity of Accounting and Financial Reporting in Portuguese Local Government

J. Carvalho et al

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ISBN: 9780857025197