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Author: Laurence Ferry Publisher: Springer ISBN: 3319994328 Category : Political Science Languages : en Pages : 146
Book Description
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
Author: Laurence Ferry Publisher: Springer ISBN: 3319994328 Category : Political Science Languages : en Pages : 146
Book Description
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
Author: Josette Caruana Publisher: Emerald Group Publishing ISBN: 1801171637 Category : Business & Economics Languages : en Pages : 198
Book Description
Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.
Author: Paresh Wankhade Publisher: Taylor & Francis ISBN: 1000860426 Category : Business & Economics Languages : en Pages : 104
Book Description
An expert guide to contemporary research in the field of emergency services management, this short-form book will help academics, scholars, and practitioners to appreciate the important role and contribution of these services. Contemporary emergency services have been rapidly changing in response to increasing demand, reducing resources, the impact of COVID-19 and the increasingly complex threats to public safety. Academics, practitioners, the emergency services and their key stakeholders all need to have a clear understanding of the changing role and contribution of these services as well as finding ways to improve their management and performance so that policy solutions to new and emerging threats may be efficiently developed and effectively implemented. The book looks at the application of public management theories to emergency services and the development of professionalism within the police, fire and rescue, and ambulance services. It examines the increasing need for better collaboration and identifies the nature and extent of the academic and practitioner divide and the research gap between the academic and professional communities in each of the services. This book will be invaluable to researchers, scholars, practitioners, and students in the fields of governance, leadership, and management, especially those focusing on emergency services and management during crises.
Author: Chris Akroyd Publisher: Emerald Group Publishing ISBN: 1837539162 Category : Business & Economics Languages : en Pages : 220
Book Description
Volume 35 of Advances in Management Accounting features a diverse range of authors from Australia, Canada, New Zealand and the United States of America, focusing on theoretically sound and practical management accounting research which has a cutting-edge and wide-reaching appeal to both academics and practitioners.
Author: Tom Groot Publisher: Financial Times/Prentice Hall ISBN: 9780273730187 Category : Managerial accounting Languages : en Pages : 0
Book Description
This innovative new textbook firmly roots management accounting in "management, "placing the emphasison the management accountant as a key member of the management team and the strategic business decision making process.Unique case studies and examples of worldwide practices illustrate how concepts and techniques are applied in real-world business situations. It explores how management accounting techniques are adapted and modified to support specific industries fromenergy to media sectors and covers topical issues such as: Environmental accounting Environmental auditing and ISO14001/EMAS The balanced scorecard Kaizen costing Target costing Social responsibility Features Integrates the most up-to-date and relevant research with a broad approach to management accounting. Presents compelling examples of real organisations, exploring the interactions of management accounting in practice. Extends knowledge of management accounting concepts and techniques to how they can be used for strategic decision making and management control. Uses Excel to develop and apply solutions methods. Examines how management accounting techniques are adapted and modified to support specific industries fromenergy to media sectors. Covers topical issues such as activity-based budgeting, the balanced scorecard, target costing, capacity planning, quality management, Six Sigma and performance measurement. Fully compliant with developments within the professional bodies such as CIMA and ACCA. Offers end-of chapter exercises to extend your critical thinking and applications of key concepts. Provides short case studies, so you can practise manipulating and analysing data. This is the ideal textbook for students studying management accounting at advanced undergraduate and postgraduate level. "
Author: Hassan Ouda Publisher: Springer Nature ISBN: 3030515958 Category : Political Science Languages : en Pages : 350
Book Description
This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.
Author: Ms.Suzanne Flynn Publisher: International Monetary Fund ISBN: 1475521758 Category : Business & Economics Languages : en Pages : 59
Book Description
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 accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Author: I. Brusca Publisher: Springer ISBN: 1137461349 Category : Political Science Languages : en Pages : 443
Book Description
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Author: Zahirul Hoque Publisher: Taylor & Francis ISBN: 131738024X Category : Business & Economics Languages : en Pages : 566
Book Description
Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.
Author: Laurence Ferry
Author: Laurence Ferry
Author: Josette Caruana
Author: Paresh Wankhade
Author: Chris Akroyd
Author: Tom Groot
Author: Hassan Ouda
Author: Ms.Suzanne Flynn
Author: I. Brusca
Author: Marc J. Epstein
Author: Zahirul Hoque