Andreas Bergmann, Zurich

Publisher: Financial Times Press
Copyright: 2009
Format: Paper; 208 pp

ISBN-10:	027371354X
ISBN-13:	9780273713548

Our Price: £39.99
Status: Not Yet Published
Estimated Availability: 21 Oct 2008

Taking a fully integrated approach, the book is fully in-line with the most recent developments in the public sector environment. It draws together accounting theory and practice for each of the main areas of accounting, providing contemporary examples from a range of public sector experience which are woven into the text to illustrate the issues involved.

Preface

1. Public sector financial management

2. Public finance

3. Public sector budgeting and management accounting

4. Public sector financial accounting and reporting

5. Full accrual financial reporting under IPSAS

6. Internal control

7. Current and future developments

8. Case studies

Students should be able to:

• Critically evaluate accountability and financial management issues relating to public sector organisations.
• Discuss and evaluate contemporary debates on the form and basis of public financial reporting.
• Describe, explain and evaluate the financial accounting and reporting requirements of selected organisations.
• Discuss and evaluate the role of the private finance initiative and partnerships in public sector reform.
• Evaluate the use of accounting information in a selected aspect of public sector change.