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Finance, Public --- Government business enterprises --- Accounting. --- Government accounting --- Governmental accounting --- Public accounting --- Accounting

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Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust. One might speculate an essential premise behind the audit of publicly held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this volume researchers, exploring themes of deception: examine financial statement manipulation in the decade after Sarbanes-Oxley (SOX), consider internal control impacts on earnings management, deliberate on the usefulness of audit opinions, and contemplate tax evasion practices and their antecedents. In contextualizing the public interest these researchers contemplate cultural distinctions, conflicts of interest, regulation, and the dynamic interfaces and divides between practitioners and academics. Envisioning the facilitation of overall enhancement of the broad community, recommendations for increasing the quality of communication between scholars and professionals is deliberated. Contributing as well to the undeniable concern for broad environmental degradation, the role of the discipline in maintaining the status quo is challenged. Rather, accounting's characterization of accountability should include attributes of socio-environmental destruction: complexity, uncertainty and diffused responsibility. These emergent accounts would inform the journey of constructing more representative accounts of technological degradation. Such imaginative emancipatory accounting would enhance decision- making, develop social well-being, and unfold new forms of knowledge and possibilities.

Accounting fraud. --- Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Fraudulent accounting --- Accounting --- Fraud --- Corrupt practices --- Earnings management --- E-books --- Creative accounting --- Managed earnings --- Management, Earnings --- Finance, Public --- Business & Economics --- Public finance accounting. --- Financial. --- Government accounting --- Governmental accounting --- Public accounting

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This volume aims to contribute to the substance of this debate by looking at how the NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, economic, social and political factors. The NPM-led furore, based on the assumption of a leaner public sector, has hit the emerging economies; the outcomes of this in emerging economies have not yet been either researched or hugely publicised. In accounting, studies that relate and appreciate the history and its ideological significance are under-emphasized; henceforth this issue bridges the gap and focuses on studies that historically examine the development of accounting, accountability and auditing in the emerging economies, pre-and post NPM.

E-books --- Finance, Public --- Public administration --- Economic development --- Accounting --- Public administration. --- Economic development. --- Development, Economic --- Economic growth --- Growth, Economic --- Economic policy --- Economics --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Administration, Public --- Delivery of government services --- Government services, Delivery of --- Public management --- Public sector management --- Political science --- Administrative law --- Decentralization in government --- Local government --- Public officers --- Government accounting --- Governmental accounting --- Public accounting --- Accounting. --- Business & Economics --- Public finance accounting. --- General.

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“This excellent publication explores public sector experiences with new reporting formats and the internal managerial processes that underlie these reporting and the external engagement processes that accompany them, both in terms of theory and practice. This first book to explore the combination of these developments in the public sector offers new ways of understanding their influence and is a must for scholars, students, practitioners and policy-makers who are working in these areas.” —Professor Charl de Villiers, The University of Auckland, New Zealand “This book helps readers to understand how integrated reporting is an important topic for academics and practitioners, especially for the public sector. Integrated reporting is a way that public sector organisations can take a hard look at themselves and how they create value for society. By reading this book, you will gain valuable insights into how integrated reporting can help public sector organisations achieve their mission of delivering public value”. —Assistant Professor John Dumay, Macquarie University, Sydney, Australia This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration. Francesca Manes-Rossi is Associate Professor of Accounting at the University of Naples Federico II, Italy, where she teaches and conducts research on accounting and auditing both in the private and public sectors. She has published articles and book with international editors and coordinates research activities in public sector accounting. Rebecca Levy Orelli is Associate Professor of Accounting at the Alma Mater Studiorum, University of Bologna, Italy. Her research interests lie in the field of accounting in the European public sector, value creation and performance management and measurement. She has extensively published her work in international journals and books.

Finance, Public --- Accounting. --- Government accounting --- Governmental accounting --- Public accounting --- Public policy. --- Political science. --- Legislative bodies. --- Finance, Public. --- Political economy. --- Comparative politics. --- Public Policy. --- Governance and Government. --- Legislative and Executive Politics. --- Public Finance. --- International Political Economy. --- Comparative Politics. --- Comparative political systems --- Comparative politics --- Government, Comparative --- Political systems, Comparative --- Political science --- Economic theory --- Political economy --- Social sciences --- Economic man --- Cameralistics --- Public finance --- Public finances --- Currency question --- Bicameralism --- Legislatures --- Parliaments --- Unicameral legislatures --- Constitutional law --- Estates (Social orders) --- Representative government and representation --- Administration --- Civil government --- Commonwealth, The --- Government --- Political theory --- Political thought --- Politics --- Science, Political --- State, The

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This book, by A. Premchand, seeks to bridge fiscal economics and government accounting. It examines historical developments, ingredients of existing systems, features of accounting standards, and other issues that governments must address to perform their tasks economically and efficiently. Readers gain insights into institutional linkages and the role of electronic technology. Arguing that government accounting systems are too important to be left to accountants alone, the book presents an interdisciplinary approach that goes beyond adapting commercial accounting formats to governments.

Public finance --- 336 --- 336.001 --- 336.126 --- Finance, Public --- -#SBIB:35H220 --- #SBIB:033.IOS --- comptabilite de l'etat --- politique budgetaire --- controle budgetaire --- gestion de la dette --- AA / International- internationaal --- 657.46 --- 336.450 --- -657.835 --- Cameralistics --- Currency question --- financiën - openbare geldmiddelen - staatsfinanciën - overheidsfinanciën --- financieel overheidsbeheer - financiële politiek - overheidsfinanciering --- Nationale boekhouding. Beheer van overheidsfinancien. Staatsbegroting. Staatscomptabiliteit. Rekenhof. Budgetcontrole --- Accounting --- Financieel management bij de overheid: algemene werken --- rijkscomptabiliteit --- begrotingsbeleid --- begrotingscontrole --- schuldbeheer --- Openbare boekhouding. --- Uitvoering van de begroting. Wetgeving betreffende de openbare boekhouding: algemeenheden. --- Accounting. --- Finance, Public -- Accounting. --- Political Science --- Law, Politics & Government --- Public Finance --- 336.126 Nationale boekhouding. Beheer van overheidsfinancien. Staatsbegroting. Staatscomptabiliteit. Rekenhof. Budgetcontrole --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Government accounting --- Governmental accounting --- Public accounting --- 657.835 --- #SBIB:35H220 --- Uitvoering van de begroting. Wetgeving betreffende de openbare boekhouding: algemeenheden --- Openbare boekhouding --- Business --- Bookkeeping --- E-books --- Banks and Banking --- Budgeting --- Money and Monetary Policy --- Public Administration --- Public Sector Accounting and Audits --- National Budget --- Budget Systems --- Monetary Systems --- Standards --- Regimes --- Government and the Monetary System --- Payment Systems --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Debt --- Debt Management --- Sovereign Debt --- Public finance accounting --- Budgeting & financial management --- Banking --- Public finance & taxation --- Monetary economics --- Fiscal accounting and reporting --- Budget planning and preparation --- Central government spending --- Currencies --- Public financial management (PFM) --- Money --- Commercial banks --- Financial institutions --- Budget --- Banks and banking --- Debts, Public --- United States