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Public Sector Accounting, Accountability and Governance: Globalising the Experiences of Australia and New Zealand

Public Sector Accounting, Accountability and Governance: Globalising the Experiences of Australia and New Zealand

Hardcover

Series: Routledge Studies in Accounting

AccountingBusiness GeneralInvesting & Finance

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ISBN10: 1138563382
ISBN13: 9781138563384
Publisher: Routledge
Published: Jul 23 2018
Pages: 164
Weight: 0.90
Height: 0.60 Width: 6.30 Depth: 9.40
Language: English

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.

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