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Global Perspectives on Risk Management and Accounting in the Public Sector

Global Perspectives on Risk Management and Accounting in the Public Sector PDF Author: Ferreira, Augusta da Conceição Santos
Publisher: IGI Global
ISBN: 1466698047
Category : Business & Economics
Languages : en
Pages : 537

Book Description
The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.

Global Perspectives on Risk Management and Accounting in the Public Sector

Global Perspectives on Risk Management and Accounting in the Public Sector PDF Author: Ferreira, Augusta da Conceição Santos
Publisher: IGI Global
ISBN: 1466698047
Category : Business & Economics
Languages : en
Pages : 537

Book Description
The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.

Implementing reforms in public sector accounting

Implementing reforms in public sector accounting PDF Author: Susana Jorge
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9898074396
Category : Accounting
Languages : en
Pages : 520

Book Description
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.

Handbook on Performance Management in the Public Sector

Handbook on Performance Management in the Public Sector PDF Author: Deborah Blackman
Publisher: Edward Elgar Publishing
ISBN: 1789901200
Category : Political Science
Languages : en
Pages : 352

Book Description
This timely Handbook examines performance management research specific to the public sector and its contexts, and provides suggestions for future developments in the field. It demonstrates the need for performance management to be reconceptualized as a core component of business both within and across organizations, and how it must be embedded in both strategic decision-making and as a day-to-day leadership and management practice in order to be effective.

Performance Management in the Public Sector

Performance Management in the Public Sector PDF Author: Wouter Van Dooren
Publisher: Routledge
ISBN: 1317814150
Category : Business & Economics
Languages : en
Pages : 276

Book Description
In times of rising expectations and decreasing resources for the public sector, performance management is high on the agenda. Increasingly, the value of the performance management systems themselves is under scrutiny, with more attention being paid to the effectiveness of performance management in practice. This new edition has been revised and updated to examine: performance in the context of current public management debates, including emerging discussions on the New Public Governance and neo-Weberianism; the many definitions of performance and how it has become one of the most contested agendas of public management; the so-called perverse effects of using performance indicators; the technicalities of performance measurement in a five step process: prioritising measurement, indicator development, data collection, analysis and reporting; and the future challenges and directions of performance management Performance Management in the Public Sector 2nd edition offers an approachable insight into a complex theme for practitioners and public management students alike.

Comparative Issues in Local Government Accounting

Comparative Issues in Local Government Accounting PDF Author: Eugenio Caperchione
Publisher: Springer Science & Business Media
ISBN: 1461545811
Category : Business & Economics
Languages : en
Pages : 275

Book Description
In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.

Perspectives on Performance Measurement and Public Sector Accounting

Perspectives on Performance Measurement and Public Sector Accounting PDF Author: Ernst Buschor
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 496

Book Description


Ethics and Accountability in a Context of Governance and New Public Management

Ethics and Accountability in a Context of Governance and New Public Management PDF Author: Annie Hondeghem
Publisher: IOS Press
ISBN: 9789051994193
Category : Business & Economics
Languages : en
Pages : 318

Book Description
Ethics and accountability have become important themes for modern government, as in most of the countries there is a severe crisis of legitimacy. Increasingly there is a feeling that performance management alone will not solve this crisis. Citizens also expect from politicians and public servants ethical responsible conduct. As to the ethics, however, there is a problem. Governance and new public management have raised new problems which cannot be solved by referring to the traditional bureaucratic ethics. Devolution and decentralisation processes have enhanced the responsibility of public servants. The increase of transparency and openness and the service orientation of public organisations have challenged the traditional values of discretion and equality before the rule. The growing interaction between the public and the private sector have raised the question of integrity. In light of these developments, it is important to update the ethical system, or reversibly, the traditional values of the public service can question some actual evolutions in government.

Proceedings in Finance and Risk Perspectives ‘12

Proceedings in Finance and Risk Perspectives ‘12 PDF Author:
Publisher: Othmar M. Lehner
ISBN: 3950351809
Category :
Languages : en
Pages : 655

Book Description


Public Sector Accounting and Auditing in Europe

Public Sector Accounting and Auditing in Europe PDF Author: I. Brusca
Publisher: Springer
ISBN: 1137461349
Category : Political Science
Languages : en
Pages : 278

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).

Public Sector Reform and Performance Management in Developed Economies

Public Sector Reform and Performance Management in Developed Economies PDF Author: Zahirul Hoque
Publisher: Routledge
ISBN: 1000349020
Category : Business & Economics
Languages : en
Pages : 330

Book Description
Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited. Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America. It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.