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Description of Public Sector Accounting

Public Sector Accounting uses an integrated approach to the study of public sector accounting by linking accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing. Examples from a range of Public Sector experiences are woven into the text to illustrate the issues involved. The introduction of the book reflects managerial developments in the public sector, by giving a brief history of these in the UK and internationally then commenting on the adoption of quality assurance in the public sector. The management accounting section discusses developments in the use of internal markets and compulsory competition and the more recent emphasis on public-private partnership and performance indicators and also explains the techniques of programme and zero-based budgeting and investment appraisal. The financial accounting section updates and internationalises the discussion of financial accounting theory and regulation. The final section of the book is on auditing has been updated with UK and international developments.

Title Information

ISBN:

9780273720362

Pages:

160 pages

Format:

Paperback

Product Code:

462048

Publisher:

Pearson Education Limited

Published:

03/06/2010

Edition:

6th Revised edition

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About Rowan Jones and M.W. Pendlebury

Rowan Jones is a professor of Public Sector Accounting at the University of Birmingham Maurice Pendlebury is a professor of Accounting at Cardiff Business School Cardiff University.