Public sector accounting, accountability and governance : globalising the experiences of Australia and New Zealand
著者
書誌事項
Public sector accounting, accountability and governance : globalising the experiences of Australia and New Zealand
(Routledge studies in accounting)
Routledge, 2019
- : hbk
大学図書館所蔵 全8件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references and index
内容説明・目次
内容説明
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance.
Australia and New Zealand are world leaders when it comes to public sector accounting-such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance.
Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway-whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world-an avenue to traverse.
目次
1. Introduction
ROBYN PILCHER
2 Differential reporting: what does it really mean for the public sector?
ROBYN PILCHER AND DAVID GILCHRIST
3 Depreciation in local government-still the problems continue
ROBYN PILCHER
4 The consequences of the current public sector reporting framework for government accountability and decision making
JANET MACK
5 Westminster system, parliamentary sovereignty and responsible government: executive accountability in New Zealand and Australia
DAVID GILCHRIST
6 The relationship between pre-election reports in New Zealand local governments and voter turnout
BIKRAM CHATTERJEE, ROSS TAPLIN, NICHOLAS PAWSEY, MARY LOW, AND GRANTLEY TAYLOR
7 Watching the watchdogs: how auditing is contributing to governance PETER WILKINS
8 Same, same but different: a comparison between performance audit and operational audit
ELNAZ VAFAEI, DAVID GILCHRIST, GLENNDA SCULLY, AND HARJINDER SINGH
9 Just do it? A cautionary tale on implementing performance management regimes
JOSEPH DREW AND SASINDU GAMAGE
10 The intention and the reality: A commentary on the not-for-profit reform Agenda in Australia
DAVID GILCHRIST AND ROBYN PILCHER
11 Utopia: joined-up government in Australia and New Zealand
DAVID GILCHRIST AND KAREN KNIGHT
12 Conclusion and globalising accounting, accountability and governance
ROBYN PILCHER
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