Implementing reforms in public sector accounting

Implementing reforms in public sector accounting
Author: Susana Jorge
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
Total Pages: 520
Release: 2008-07-01
Genre: Accounting
ISBN: 9898074396


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Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.


Implementing reforms in public sector accounting
Language: en
Pages: 520
Authors: Susana Jorge
Categories: Accounting
Type: BOOK - Published: 2008-07-01 - Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press

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Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector a
Implementing Accrual Accounting in the Public Sector
Language: en
Pages: 59
Authors: Ms.Suzanne Flynn
Categories: Business & Economics
Type: BOOK - Published: 2016-08-05 - Publisher: International Monetary Fund

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This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual ac
Implementing Accrual Accounting in the Public Sector
Language: en
Pages: 59
Authors: Ms.Suzanne Flynn
Categories: Business & Economics
Type: BOOK - Published: 2016-09-15 - Publisher: International Monetary Fund

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This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual ac
Evaluation in Public-sector Reform
Language: en
Pages: 284
Authors: Hellmut Wollmann
Categories: Business & Economics
Type: BOOK - Published: 2003-09-26 - Publisher: Edward Elgar Publishing

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Articles from internationally renowned scholars highlighting the connections between public-sector reform and evaluation.
Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1
Language: en
Pages: 356
Authors: OECD
Categories:
Type: BOOK - Published: 2002-11-26 - Publisher: OECD Publishing

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This book provides a comparative look at financial management systems from a family of systems point of view.