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Public Sector Accounting and Budgeting for Non-Specialists
G. Jan Van Helden
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Description for Public Sector Accounting and Budgeting for Non-Specialists
Paperback. Aimed at non-finance specialists, this book starts from the premise of what public sector managers need to know in order to use the financial information in front of them effectively. The key focus is on identifying the core information needed to make decisions from the sea of financial documents available to managers. Num Pages: 256 pages, 62 black & white tables, 9 black & white line drawings. BIC Classification: KFCP. Category: (U) Tertiary Education (US: College). Dimension: 192 x 247 x 20. Weight in Grams: 508.
Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an appreciation for the value of financial information for decision making.
Product Details
Publisher
Bloomsbury Publishing PLC
Format
Paperback
Publication date
2015
Condition
New
Number of Pages
254
Place of Publication
London, United Kingdom
ISBN
9781137376985
SKU
V9781137376985
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-99
About G. Jan Van Helden
Jan van Helden is Professor Emeritus of Management Accounting at the Faculty of Economics and Business, University of Groningen, the Netherlands. In recent years his research has focused on management and accounting changes in public sector organizations, with a special attention to performance measurement, benchmarking, performance budgeting, and the role of consultants and researchers in public sector innovations. He has been member of the Executive for financial and personnel affairs of the province of Groningen, the Netherlands, in the 1980s. Ron Hodges is Professor of Accounting at the University of Birmingham, UK, having previously held posts at Sheffield and Nottingham. He is a member of both the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. His research interests include the regulation of public sector accounting, public private partnerships and local government accounting and audit. He has held numerous related positions including membership of the Financial Reporting Advisory Board (FRAB) and acting as an advisor to the UK National Audit Office and the Communities and Local Government Committee of the House of Commons.
Reviews for Public Sector Accounting and Budgeting for Non-Specialists
'This is the first textbook on public sector accounting for non-specialists. The authors offer a well written text and an easy-to-digest introduction into the difficult terminology of accounting and into its basic concepts. All major issues of public accounting are presented and illustrated with a broad selection of practical cases from various countries. This book can certainly serve as basic textbook for public financial management courses at undergraduate and graduate level.' Christoph Reichard, University of Potsdam, Germany 'Financial considerations underpin public sector activity, especially in times of austerity. Even when resources are less constrained, competing alternatives have to be weighed and consideration must always be given to value for money. Accounting and budgeting are effectively the language which structures decisions relating to resource allocation and should be understood by those who participate in the process. Accountants, by definition, are well versed in the activity, but it is important that others also understand at least the fundamentals. This book provides non-specialists with access to such knowledge. As might be gathered from the title, the book deals comprehensively with straightforward accounting and budgeting. It does this in a lucid way supported by many worked examples. It also goes further by including consideration of the important aspects of public sector auditing and concludes with some useful reflections on financial management reform in the public sector.' Howard Mellett, Cardiff University, UK 'This book contextualises public sector accounting tools into the broader aspects of New Public Management ideals. It will be an invaluable guide to students, researchers and practitioners involved in understanding accounting, budgeting and performance measurement in today's changing public sector environment.' Zahirul Hoque, La Trobe University, Australia 'This is a readable book on accounting and budgeting for non-specialists with easy examples and clear cases. Technical issues are organized in a well-structured text. It is a very useful tool for practitioners and policy makers.' Carlos Jorge Salgado, Hertie School of Governance, Germany