Description
Book SynopsisRowan Jones is a professor of Public Sector Accounting at the University of Birmingham
Maurice Pendlebury is a professor of Accounting at Cardiff Business School Cardiff University.
Table of ContentsContents
Preface
1 The nature of the public sector
The nature of government
Governance and public management
Public finance
Public money
Accountants and the public sector
Further reading
2 Performance measurement
Non-financial performance measurement
Challenges of performance measurement
Further reading
3 Fundamentals of accounting
Elements of accounting
Bases of accounting
National accounting and government budgeting
Further reading
4 Budgetary policies and processes
The rational control cycle
Fiscal years
Budgeting for inputs, outputs and outcomes
Budgetary processes
Further reading
5 Form and contents of budgets
Organizational structures and programmed structures
Capital budgets
Line-item, incremental budgets
Output measurement and outcomes
Zero-base reviews
Further reading
6 Budgetary control
Central financial control
Devolved forms of financial control
Budget reporting
Further reading
7 Costing
Organizational units, programmes and products
Pricing and reimbursement
Incremental changes in output
Outsourcing
Further reading
8 Financial reporting
Form and content of published financial reports
Accrual accounting special topics
Policy-making
Conceptual frameworks
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