Description
Since the 1970s, a burgeoning role has emerged for public sector accounting in reporting many non-financial measures of government performance. This collection brings together literature from diverse sources to cover: Volume One: Introduction, Budgeting and Performance Measurement: budgeting policies; performance budgeting; budgetary control. Volume Two: Financial Accounting and Reporting: policy-making; conceptual frameworks; budgetary accounting; accrual budgeting and accounting. Volume Three: Auditing: policy-making; conceptual frameworks; budgetary accounting; accrual budgeting and accounting. Volume Four:Comparative International Studies: budgeting; financial accounting and reporting; auditing. An introduction by the editor covering Volumes One to Three deals with governance, public money and performance measurement, while the introduction to Volume Four looks at comparative international research issues. VOLUME 1: INTRODUCTION, BUDGETING AND PERFORMANCE MEASUREMENT Accounting and the Pursuit of Efficiency – A. Hopwood Public Sector to Public Services: 20 Years of ‘Contextual’ Accounting Research – J. Broadbent and J. Guthrie A Perspective on Research in Governmental Accounting – R. Banker, W. Cooper and G. Potter New Public Management: The Cruellest Invention of the Human Spirit? – I. Lapsley Researching Public Sector Transformation: The Role of Management Accounting – J. Van Helden Discussing the Practical Relevance of Public Sector Management Accounting Research – J. Van Helden The Budget – R. Stourm The System of Financial Administration of Great Britain – W. Willoughby and S. Lindsay Budgetary Principles – J. Sundelson The Lack of a Budgetary Theory – V. Key A Century of Public Budgeting Reform: The Key Question – J. Kelly New Directions in Public Administration: Serving Beyond the Predictable – J. Bourgon NPM and Beyond – Structure, Culture and Demography – T. Christensen and P. Laegreid The British Navy’s 1888 Budgetary Reforms – P. Cobbin and G. Burrows The Program Assessment Rating Tool and the Government Performance and Results Act: Evaluating Conflicts and Disconnections – V. Gueorguieva et al State Court Budgeting and Judicial Independence: Clues from Oklahoma and Virginia – J. Douglas and R. Hartley Crashing through with Accrual-Output Price Budgeting in Australia: Technical Adjustment of a New Way of doing Business? – J. Kelly and J. Wanna Early Budget Reformers: Democracy, Efficiency, and Budget Reforms – I. Rubin Avalanches and Incrementalism – J. True Reform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory – L. Jones and J. McCaffery The Use and Usefulness of Performance Measures in the Public Sector – C. Propper and D. Wilson Evolution of Performance Measurement until 1930 – D. Williams Does More (or even Better) Information Lead to Better Budgeting? – P. Joyce The Impact of Performance Budgeting on the Role of the Legislature: a Four-Country Study – M. Sterck An Indictment of Performance Measurement in the Public Sector – R. Jones Role Variations of Performance Measurement in Dutch Local Government – W. Van Elsacker, H. Ter Bogt and J. Van Helden Management Accounting in Government: Resurrecting the Classic Rules of Budget Theory – R. Jones Governmental Budgeting as Ex Ante Financial Accounting – M. Pendlebury and R. Jones National Accounting, Government Budgeting and the Accounting Discipline – R. Jones VOLUME 2: ACCOUNTING AND REPORTING Elements of a Theoretical Framework for Public Sector Accounting – J. Pallot Monuments, Mistakes and Opportunities – R. Mautz The Development of Conceptual Frameworks of Accounting for the Public Sector – R. Jones A Government Accountant’s Perspective on Government Accounting Reform – R. Jones A Theory of the Published Accounts of Local Authorities – R. Jones and M. Pendlebury From Cash to Accruals in 25 years – J. Perrin Accrual Accounting for National Governments: The Case of Developing Countries – J. Craner and R. Jones Accrual Accounting in the Public Sector: Uses and Abuses – J. Pallot The Role of Resource Accounting in the UK Government’s Quest for ‘Better Accounting’ – H. Mellett Accounting for Public Hospitals: A Case Study of Modified GAAP – S. Ellwood From Cash to Accrual Budgeting and Accounting in the Public Sector: The Dutch Experience – M. Van der Hoek Consolidation Principles and Practices for UK Government Sector – D. Heald and G. Georgiou Developing Whole of Government Accounting in the UK – D. Chow, C. Humphrey and J. Moll GASB No. 34’s Governmental Financial Reporting Model: Evidence on its Information Relevance – E. Plummer, P. Hutchison and T. Patton Accrual Accounting Does Not Necessarily Mean Accrual Accounting: Factors that Counteract Compliance with Accounting Standards in Swedish Municipal Accounting – P. Falkman and T. Tagesson Developing Cameral Accounting – N. Monsen VOLUME 3: AUDITING Audit Quality Attributes of European Union Supreme Audit Institutions – C. Clark, M. De Martinis and M. Krambia-Kapardis How do Supreme Audit Institutions Measure the Impact of their Work? – B. Gonzlez, A. Lpez and R. Garca Struggling for Supremacy: The Case of UK Public Audit Institutions – M. Bowerman, C. Humphrey and D. Owen The Roots of Operational (VFM) Auditing in English-Speaking Nations – D. Flesher and M. Zarzeski Accounting, Hybrids and the Management of Risk – P. Miller, L. Kurunmki and T. O’Leary Public Sector Auditor Identities in Making Efficiency Auditable: the National Audit Office of Denmark as Independent Auditor and Modernizer – P. Skrbk Welcome to the Court – D. Morin Performance Audit in Western Europe: Trends and Choices – C. Pollitt The Construction of Auditing Expertise in Measuring Government Performance – Y. Gendron, D. Cooper and B. Townley On Budgeting Principles and Budget-Auditing Standards – Y. Ijiri Budget Auditing in Governmental Organizations Financed by Taxation – M. Pendlebury and R. Jones An Analysis of Municipal Budget Variances – A. Mayper, M. Granof and G. Giroux Determinants of Audit Quality in the Public Sector – G. Giroux and D. Deis Investigating the Audit Fee Structure of Local Government Authorities in England and Wales – G. Giroux and R. Jones VOLUME 4: COMPARATIVE INTERNATIONAL STUDIES International Governmental Accounting Research – K. L der Accrual Accounting in the Public Sector: Between Institutional Competitiveness and the Search for Legitimacy – E. Lande Trends and Open Issues in Governmental Accounting Systems: Some Elements of Comparison – E. Caperchione A Comparison of Japanese and Australian Second Tier Government Performance Reporting – M. Christenson and H. Yoshimi Regional Accounting Harmonisation: A Case for Regional Accounting Standards – N. Monsen A Comparative-International Theory for Portuguese Local Government Accounting – S. Jorge Local Government Accounting: An International Empirical Analysis – B. Benito, I. Brusca and V. Montesinos Local Government Accountability in European Continental and Anglo-Saxon Countries: An International Comparison – E. Reginato Disclosing Local Government Budgets: Comparing North Rhine Westphalia and the Netherlands – L. De Kruijf Towards the Coordination of Financial Reporting at the Different levels of Public Administration in Europe – V. Montesinos The Impact of Culture on Governmental Accounting Innovations in Developing Countries – A. Godfrey, P. Devlin and C. Merrouche IPSAS and Government Accounting Reform in Developing Countries – J. Chan On the Edge of a State Accounting Reform: Norway Opens for Reflections Based on Accounting Theory – A. Bourmistrov and F. Mellemvik Accountability and Reporting: New Developments in Italian Local Governments – R. Mussari Conformity and Diversity of Accounting and Financial Reporting in Portuguese Local Government – J. Carvalho et al
