Contemporary Issues in Public Sector Accounting and Auditing: 105 (Contemporary Studies in Economic and Financial Analysis, 105)

Simon Grima (University of Malta, Malta)

ISBN 10: 1839095091 / ISBN 13: 9781839095092

Edité par Emerald Publishing Limited, United Kingdom, Bingley, 2021

A propos de cet article

Despite their broad scope and importance, publications related to public sector accounting and auditing have a limited framework, and do not account for the significant variances in public sector accounting and auditing systems between countries and different subsectors of government. The editors of this book have filled this gap by compiling a collection that combines different aspects of public sector accounting and auditing within a single book. Pooling together existing public sector accounting and auditing practices between countries and preparing a comparative analysis of those practices, the authors analyze the role of the public sector accounting and auditing holistically, and provide a platform to enable financially sustainable policy making and proper assessment of the relevance of accounting frameworks across the globe. The chapters chronicle the strength and weakness of public sector accounting, auditing and systems, and also critically examine the approaches, recording methods, and international regulations which determine how they operate. Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and provides timely and accurate information to equip readers to minimize those differences. The book has been read, but is in excellent condition. Pages are intact and not marred by notes or highlighting. The spine remains undamaged.

N° de réf. du vendeur GOR014363313

Détails bibliographiques

• Titre: Contemporary Issues in Public Sector Accounting and Auditing: 105 (Contemporary Studies in Economic and Financial Analysis, 105)
• Éditeur: Emerald Publishing Limited, United Kingdom, Bingley
• Date de parution: 2021
• Langue: anglais
• ISBN à 10 chiffres: 1839095091
• ISBN à 13 chiffres: 9781839095092
• Reliure: Paperback
• État de l'article: Very Good
• Poids: 540 grammes

A propos de ce titre

Synopsis

Despite their broad scope and importance, publications related to public sector accounting and auditing have a limited framework, and do not account for the significant variances in public sector accounting and auditing systems between countries and different subsectors of government. The editors of this book have filled this gap by compiling a collection that combines different aspects of public sector accounting and auditing within a single book.

Pooling together existing public sector accounting and auditing practices between countries and preparing a comparative analysis of those practices, the authors analyze the role of the public sector accounting and auditing holistically, and provide a platform to enable financially sustainable policy making and proper assessment of the relevance of accounting frameworks across the globe. The chapters chronicle the strength and weakness of public sector accounting, auditing and systems, and also critically examine the approaches, recording methods, and international regulations which determine how they operate.

Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and provides timely and accurate information to equip readers to minimize those differences.

À propos de l?auteur

Simon Grima is Head of the Insurance Department and Senior Lecturer at the University of Malta. He has over 25 years of experience in Financial Services and with public entities in Internal Controls, Investments and IT.
Engin Boztepe is Assistant Professor of Accounting and Auditing in the Department of Healthcare Management, School of Health Sciences, Ardahan University, Turkey. His research interests include public sector accounting, auditing and forensic accounting.