Public Sector Accounting and Accountability in Australia 2nd edition by Warwick Funnell, Kathie Cooper, Janet Lee – Ebook PDF Instant Download/Delivery: 1742245889, 9781742245881
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Product details:
ISBN 10: 1742245889
ISBN 13: 9781742245881
Author: Warwick Funnell, Kathie Cooper, Janet Lee
The second edition of Public Sector Accounting and Accountability in Australia is a comprehensive resource on public sector accountability for those who work in the public service, elected representatives and students of the public sector. It’s a wide-ranging, up-to-date resource on the practices and institutional arrangements of public sector accountability and the principles that drive public sector reforms in Australia. Like the first edition, it is the authority on Australian public sector accounting and accountability. The book examines current practices and principles of accountability, the reasons behind them and the objectives of the recent reforms, which have transformed the Australian public sector. It considers the historical and constitutional context in which these practices developed, both in Britain and Australia.
Public Sector Accounting and Accountability in Australia 2nd Table of contents:
1 | Government and the public sector in Australia
Introduction
Defining the public sector
The significance of government
Accountability: the defining characteristic of democratic government
Constitutional sources of financial accountability
Threats to financial accountability
Performance accountability
The structure of Australian governments
Conclusion
2 | Accountability in the Australian public sector
Introduction
The chain of accountability
Definition of accountability
Dimensions of accountability
Regularity and legality
Economy
Efficiency
Effectiveness
Ethical performance and a fair society
The myths of Westminster accountability
Conclusion
3 | The institutional framework of accountability
Introduction
Departments
Statutory authorities
Government business enterprises
Institutions of public sector accountability and financial control
Conclusion
4 | Accountability for performance: managerialism in the public sector
Introduction
The contested terrain of public sector reform
Public sector management: legacy and reform
The influence of the private sector and the intoxication of competition
Theoretical foundations of reform
Three decades of Commonwealth public sector management reform
Financial Management Improvement Program (FMIP)
Outcomes and Outputs Framework
Personnel reforms
Financial management reforms in New South Wales
Competitive service delivery
Conclusion
5 | Accounting for performance
Introduction
The role of management accounting
Management control
Costs
The qualitative dimension to costs and the balanced scorecard
Planning
Conclusion
6 | The basis of public sector accounting
Introduction
Accounting and accountability
The genesis of cash-based accounting
Government accounting in Australia
Cash-based accounting
Accrual accounting
The relative merits of cash and accrual accounting
The adoption of accrual accounting
Accrual budgeting
Conclusion
7 | The preparation of public sector financial statements
Introduction
The budget process
The NSW budget
Public sector financial statements
Financial statements of NSW budget-dependent agencies
Whole-of-government financial reports
Conclusion
8 | Critical issues in the implementation of accrual accounting
Introduction
Overview of implementation problems
Implementation costs
Acceptance of an accrual culture
Consolidation accounting
Measurement/valuation of public sector assets
Further issues
Accrual-based appropriations
Conclusion
9 | Public sector audit
Introduction
The Commonwealth Auditor-General
NSW Auditor-General
Internal audit
Conclusion
10 | Public sector accountability in the 21st century
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Tags: Warwick Funnell, Kathie Cooper, Janet Lee, Public Sector, Accountability in Australia