Public Sector Financial Management

By Andreas Bergmann
Financial Times / Prentice Hall
Distributed by Trans-Atlantic Publications Inc.
February 2009
ISBN: 9780273713548
106 Pages
$105.00 paper original


Taking a fully integrated approach, the book is fully in-line with the most recent developments in the public sector environment. It draws together accounting theory and practice for each of the main areas of accounting, providing contemporary examples from a range of public sector experience which are woven into the text to illustrate the issues involved.

Contents

Preface

1. Public sector financial management

2. Public finance

3. Public sector budgeting and management accounting

4. Public sector financial accounting and reporting

5. Full accrual financial reporting under IPSAS

6. Internal control

7. Current and future developments

8. Case studies

Features

Features that appeal to students from a diverse range of backgrounds include:

* Clear writing style * Strong conceptual approach * Takes an integrated approach to public sector accounting * Examples from a range of public sector experience are woven into the text to illustrate the issues involved. * Progress assignments are included throughout each chapter. * Includes examples of public sector accounting from the around the world, including UK, USA, Canada and Continental Europe.

Author

Andreas Bergmann is a Professor for public management and Director of the Institute for Public Management at Zurich University of Applied Sciences in Winterthur(Switzerland). He holds a diploma of Lancaster University (U.K.) and both a master and a doctor degree of St. Gallen University (Switzerland). Before going back to university he worked as a business consultant and in senior positions in public administrations. At university, he directed a large study financed by Swiss Commission for Technology and Innovation (CTI) about the impact of IPSAS on public sector accounting from 2001 till 2003. From 2003 till 2005 he was a member of the IPSAS-Board consultative group. In 2006 he became a public member of the IPSAS-Board. He acts as a senior advisor in implementation projects in Switzerlandand as a trainer at the Worldbank Group and the United Nations, strongly supported by his team



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