(Original PDF) Public Sector Accounting and Accountability in Australia Second Edition – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 174223304X
- ISBN-13 : 978-1742233048
- Author: Warwick Funnell Kathie Cooper , Janet Lee
Table contents:
- Introduction
- Defining the public sector
- The significance of government
- Accountability: the defining characteristic of democratic government
- Constitutional sources of financial accountability
- Threats to financial accountability
- Performance accountability
- The structure of Australian governments
- Accountability in the Australian public sector
- The chain of accountability
- Definition of accountability
- Dimensions of accountability
- Regularity and legality
- Economy
- Efficiency
- Effectiveness
- Ethical performance and a fair society
- The myths of Westminster accountability
- The institutional framework of accountabilityDepartments
- Statutory authorities Government business enterprises
- Institutions of public sector accountability and financial control
- Accountability for performance: managerialism in the public sector
- The contested terrain of public sector reform
- Public sector management: legacy and reform
- The influence of the private sector and the intoxication of competition
- Theoretical foundations of reform
- Three decades of Commonwealth public sector management reform
- Financial Management Improvement Program (FMIP)
- Outcomes and Outputs Framework
- Personnel reforms
- Financial management reforms in New South Wales
- Competitive service delivery
- Accounting for performance
- The role of management accounting
- Management control
- Costs
- The qualitative dimension to costs and the balanced scorecard
- Planning
- The basis of public sector accounting
- Accounting and accountability
- The genesis of cash-based accounting
- Government accounting in Australia
- Cash-based accounting
- Accrual accounting
- The relative merits of cash and accrual accounting
- The adoption of accrual accounting
- Accrual budgeting
- The preparation of public sector financial statements
- The budget process
- The NSW budget
- Public sector financial statements
- Financial statements of NSW budget-dependent agencies
- Whole-of-government financial reports
- Critical issues in the implementation of accrual accounting
- Overview of implementation problems
- Implementation costs
- Acceptance of an accrual culture
- Consolidation accounting
- Measurement/valuation of public sector assets
- Further issues
- Accrual-based appropriations
- Public sector audit
- The Commonwealth Auditor-General
- NSW Auditor-General
- Internal audit
- Public sector accountability in the 21st century
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