• 6,99 €

Description de l’éditeur

ACCOUNTING FOR GOVERNMENTS: FROM BUDGET TO AUDIT

Michael Parry and Jesse Hughes have written the only book that comprehensively examines government financial management addressing the conceptual issues, challenges and detailed techniques in countries in every region of the world.  

“Accounting for Governments: from Budget to Audit” is essential reading for anyone interested in governance and the management of public resources by countries across the world - whether as a politician, official, adviser, practitioner or student.

Cem Dener from the World Bank stated “the authors are not only providing a clear and candid view of all important aspects of Government Financial Management (GFM), but also discussing several fundamental issues and the potential impact of disruptive technologies in GFM domain”.

Citizens have a right to know how their government raises, manages and spends their money – making government accountable. Yet despite modern technology and ever more sophisticated techniques of financial management, achieving effective accountability remains an elusive goal. 

THE BOOK

• comprehensively examines government financial management, from planning and budgeting through the practical implementation of the budget to delivering services, reporting, control and audit
• surveys the historical development of government financial management through to modern techniques and the potential disruptive impact of future technology
• considers technical approaches in detail and with examples and case studies from around the world 
• identifies the many challenges to achieving effective government financial management 

CONTENTS 

• Chapters 1 and 2 – background, legal and institutional framework
• Chapter 3 – historical development of government financial management
• Chapters 4 and 5 – planning and budgeting
• Chapters 6 to 8 – budget execution, accounting and accounting base
• Chapters 9 and 10 – financial transparency, reporting and International Public Sector Accounting Standards  Chapters 11 and 12 – classification and consolidation
• Chapters 13 and 14 – transparency, accountability, control and audit
• Chapter 15 – education, certification, and ethics of accountants and auditors
• Chapter 16 – managing the modernization of government financial management
• Chapter 17 – key issues and the future of government financial management
• Bibliography

THE AUTHORS:

Dr. Michael Parry (Ph.D., B.Sc. (Econ), FCA, CGMA, ACMA, ATII) principal of PFM Training Ltd and Michael Parry Consulting LLP. Formerly chairman of a major international consulting firm, has provided advice to governments in Europe, Asia, Africa, the Pacific and the Caribbean working for the UN, IMF, World Bank, ADB, DfID and other organisations.  Extensive finance and management experience in the public and private sectors in countries across the world.

Dr. Jesse Hughes (Ph.D., CPA, CIA, CGFM) Professor Emeritus of Accounting at Old Dominion University, Virginia, USA.  Author of numerous articles.  Worked in government for 20 years as an auditor, accountant, and comptroller, and in academe for another 20 years.  During the past 20 years, worked as a consultant for each of the big four accounting firms, IMF, World Bank and UN on government financial management issues in 22 countries.

GENRE
Entreprise et management
SORTIE
2019
1 mars
LANGUE
EN
Anglais
LONGUEUR
900
Pages
ÉDITEUR
PFM Training Ltd
TAILLE
38.2
Mo