Financial management and accounting in the public sector
Author(s)
Bibliographic Information
Financial management and accounting in the public sector
（Routledge masters in public management series）
Routledge, 2011
- : hbk
- : pbk
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
In light of the worldwide economic crises, the public sector is coming under increasing financial pressure as budgets are reduced on a large scale whilst demands for public services are on the rise.
In such austere times managers working in the public sector are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of accounting and financial management in the public sector and how to deliver services that are value for money.
With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives and discussion questions, this 'hands-on' textbook will help students of public management and administration to understand the financial and accounting aspects of creating public value.
Table of Contents
1. The Context of Managing Public Money 2. Budgets and Budgeting 3. Taxation and other Sources of Income 4. Controlling Income and Expenditure 5. Financial Aspects of Decision Making 6. Partnerships and Contracts 7. Accountability and Financial Reporting 8. Audit 9. Measuring Performance and Value-for-Money 10. Conclusion: Ten Principles for Managing Public Money
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