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Public Sector Accounting, Accountability and Governance

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accountability
Accrual Accounting
Australia & New Zealand
Australian Accounting Research Foundation
Australian Accounting Standards
Australian Government Productivity Commission
Australian Public Sector
Bikram Chatterjee
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Category=KFCP
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comparative public sector reforms
David Gilchrist
Differential Reporting
Elnaz Vafaei
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eq_business-finance-law
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European Financial Reporting Advisory Group
financial reporting standards
General Purpose Financial Reporting
General Purpose Financial Statements
Glennda Scully
governance
government auditing
Grantley Taylor
Harjinder Singh
IFRS
Information Acquisition Cost
International Public Sector Accounting Standards
Janet Mack
Joseph Drew
Karen Knight
Mary Low
Mission NFP Organisation
NFP
NFP Organisation
Nicholas Pawsey
not-for-profit sector regulation
NPM Framework
NSW Local Government
NZ's Public Sector
NZ’s Public Sector
Pa Programme
parliamentary accountability
Performance Audits
Performance Management Regimes
performance measurement
Peter Wilkins
Portfolio Budget Statements
Pre-election Reports
public finance management
public sector accounting
Ross Taplin
Sasindu Gamage
UK Account Standard Board
Zealand Local Governments

Product details

  • ISBN 9781138563384
  • Weight: 384g
  • Dimensions: 156 x 234mm
  • Publication Date: 23 Jul 2018
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Hardback
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Description

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.
About
Robyn Pilcher (principal editor, contact and sub-editor) Robyn Pilcher PhD (USyd), FCPA, FIPA, CMA is an Adjunct Associate Professor at Curtin University, Western Australia. Having worked in both academia and as a CPA, Robyn was an academic for over thirty years. She has published both locally and internationally with her research interests centred around public sector accounting, accountability and governance. Robyn also served for several years as a public sector expert with the Institute of Public Accountant's Public Sector Faculty advising on policy to government and the Australian Accounting Standards Board. David Gilchrist (co-editor) David Gilchrist is a Professor at the University of Western Australia, a chartered accountant and an economic historian. He has held senior roles in the public sector, not-for-profit sector and in commerce. Prior to becoming an academic, David held the role of Assistant Auditor-General in Western Australia and is currently a member of the Australian Charities and Not-for-profits Commission Advisory Board. David has published academically and as a journalist across a number of areas including public sector governance and the public sector/not-for-profit nexus.