Since the 1970s, a burgeoning role has emerged for public sector accounting in reporting many non-financial measures of government performance. This collection brings together literature from diverse sources to cover: Volume One: Budgeting Volume Two: Financial Accounting and Reporting Volume Three: Auditing Volume Four: Comparative International Studies An introduction by the editor covering Volumes One to Three deals with governance, public money and performance measurement, while the introduction to Volume Four looks at comparative international research issues. ÍNDICE: VOLUME 1: INTRODUCTION, BUDGETING AND PERFORMANCE MEASUREMENT Accounting and the Pursuit of Efficiency - A. Hopwood Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research - J. Broadbent and J. Guthrie A Perspective on Research in Governmental Accounting - R. Banker, W. Cooper and G. Potter New Public Management: The Cruellest Invention of the Human Spirit? - I. Lapsley Researching Public Sector Transformation: The Role of Management Accounting - J. Van Helden Discussing the Practical Relevance of Public Sector Management Accounting Research - J. Van Helden The Budget - R. Stourm The System of Financial Administration of Great Britain - W. Willoughby and S. Lindsay Budgetary Principles - J. Sundelson The Lack of a Budgetary Theory - V. Key A Century of Public Budgeting Reform: The Key Question - J. Kelly New Directions in Public Administration: Serving Beyond the Predictable - J. BourgonNPM and Beyond - Structure, Culture and Demography - T. Christensen and P. Laegreid The British Navy's 1888 Budgetary Reforms - P. Cobbin and G. Burrows The Program Assessment Rating Tool and the Government Performance and Results Act: Evaluating Conflicts and Disconnections - V. Gueorguieva et al State Court Budgeting and Judicial Independence: Clues from Oklahoma and Virginia - J. Douglas and R. Hartley Crashing through with Accrual-Output Price Budgeting in Australia: Technical Adjustment of a New Way of doing Business? - J. Kelly and J. Wanna Early Budget Reformers: Democracy, Efficiency, and Budget Reforms - I.Rubin Avalanches and Incrementalism - J. True Reform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory - L. Jones and J. McCaffery The Use and Usefulness of Performance Measures in the Public Sector - C. Propper and D. Wilson Evolution of Performance Measurement until 1930 - D. Williams Does More (or even Better) Information Lead to Better Budgeting? - P. Joyce The Impact of Performance Budgeting on the Role of the Legislature: a Four-Country Study - M. Sterck An Indictment of Performance Measurement in the Public Sector - R. Jones Role Variations of Performance Measurement in Dutch Local Government - W. Van Elsacker, H. Ter Bogt and J. Van Helden Management Accounting in Government: Resurrecting the Classic Rules of Budget Theory - R. Jones Governmental Budgeting as Ex Ante Financial Accounting - M. Pendlebury and R. Jones National Accounting, Government Budgeting and the Accounting Discipline - R. Jones VOLUME 2: ACCOUNTING AND REPORTING Elements of a Theoretical Framework for Public SectorAccounting - J. Pallot Monuments, Mistakes and Opportunities - R. Mautz The Development of Conceptual Frameworks of Accounting for the Public Sector - R. Jones A Government Accountant's Perspective on Government Accounting Reform - R. Jones A Theory of the Published Accounts of Local Authorities - R. Jones andM. Pendlebury From Cash to Accruals in 25 years - J. Perrin Accrual Accounting for National Governments: The Case of Developing Countries - J. Craner and R. Jones Accrual Accounting in the Public Sector: Uses and Abuses - J. Pallot The Role of Resource Accounting in the UK Government's Quest for 'Better Accounting' - H. Mellett Accounting for Public Hospitals: A Case Study of Modified GAAP - S. Ellwood From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience - M. Van der Hoek Consolidation Principles and Practices for UK Government Sector - D. Heald and G. Georgiou Developing Whole ofGovernment Accounting in the UK - D. Chow, C. Humphrey and J. Moll GASB No. 34's Governmental Financial Reporting Model: Evidence on its Information Relevance - E. Plummer, P. Hutchison and T. Patton Accrual Accounting Does Not Necessarily Mean Accrual Accounting: Factors that Counteract Compliance with Accounting Standards in Swedish Municipal Accounting - P. Falkman and T. Tagesson Developing Cameral Accounting - N. Monsen VOLUME 3: AUDITING Audit Quality Attributes of European Union Supreme Audit Institutions - C. Clark, M. De Martinis and M. Krambia-Kapardis How do Supreme Audit Institutions Measure the Impact of their Work? - B. Gonzalez, A. Lopez and R. Garcia Struggling for Supremacy: The Case of UK Public Audit Institutions - M. Bowerman, C. Humphrey and D. Owen The Roots of Operational (VFM) Auditing in English-Speaking Nations - D. Flesher and M. Zarzeski Accounting, Hybrids and the Management of Risk - P. Miller, L. Kurunmaki and T. O'Leary Public Sector Auditor Identities in Making Efficiency Auditable: the National Audit Office of Denmark as Independent Auditor and Modernizer - P. Skarbak Welcome to the Court - D. Morin Performance Audit in Western Europe: Trends and Choices - C. Pollitt The Construction of Auditing Expertise in Measuring Government Performance - Y. Gendron, D. Cooper and B.Townley On Budgeting Principles and Budget-Auditing Standards - Y. Ijiri Budget Auditing in Governmental Organizations Financed by Taxation - M. Pendleburyand R. Jones An Analysis of Municipal Budget Variances - A. Mayper, M. Granofand G. Giroux Determinants of Audit Quality in the Public Sector - G. Giroux and D. Deis Investigating the Audit Fee Structure of Local Government Authorities in England and Wales - G. Giroux and R. Jones VOLUME 4: COMPARATIVE INTERNATIONAL STUDIES International Governmental Accounting Research - K. Luder Accrual Accounting in the Public Sector: Between Institutional Competitiveness andthe Search for Legitimacy - E. Lande Trends and Open Issues in Governmental Accounting Systems: Some Elements of Comparison - E. Caperchione A Comparison of Japanese and Australian Second Tier Government Performance Reporting - M. Christenson and H. Yoshimi Regional Accounting Harmonisation: A Case for Regional Accounting Standards - N. Monsen A Comparative-International Theory for Portuguese Local Government Accounting - S. Jorge Local Government Accounting: An International Empirical Analysis - B. Benito, I. Brusca and V. Montesinos Local Government Accountability in European Continental and Anglo-Saxon Countries:An International Comparison - E. Reginato Disclosing Local Government Budgets: Comparing North Rhine Westphalia and the Netherlands - L. De Kruijf Towards the Coordination of Financial Reporting at the Different levels of Public Administration in Europe - V. Montesinos The Impact of Culture on Governmental Accounting Innovations in Developing Countries - A. Godfrey, P. Devlin and C. Merrouche IPSAS and Government Accounting Reform in Developing Countries - J. Chan On the Edge of a State Accounting Reform: Norway Opens for Reflections Basedon Accounting Theory - A. Bourmistrov and F. Mellemvik Accountability and Reporting: New Developments in Italian Local Governments - R. Mussari Conformity and Diversity of Accounting and Financial Reporting in Portuguese Local Government - J. Carvalho et al
- ISBN: 978-0-85702-519-7
- Editorial: Sage Publications
- Encuadernacion: Cartoné
- Páginas: 1720
- Fecha Publicación: 30/06/2011
- Nº Volúmenes: 4
- Idioma: Inglés