Financial management and accounting in the public sector
著者
書誌事項
Financial management and accounting in the public sector
（Routledge masters in public management series）
Routledge, 2015
2nd ed
- : pbk
- : hbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. 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 represent value for money.
This second edition has been revised and updated throughout, offering:
an increased focus on post-crisis austerity
more international examples of public financial management
greater coverage of governance, accountability and risk management
With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.
目次
1.The context of managing public money 2.Public sector budgeting 3.Taxation and other sources of income 4.Controlling income and expenditure 5. Costing and project appraisal 6.Partnerships and contracts 7.Measuring performance and value for money 8.Accountability and financial reporting 9.Audit 10.Conclusion: ten principles for managing public money
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