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

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Finance, Public --- 657 --- 657 Accountancy --- Accountancy --- Government accounting --- Governmental accounting --- Public accounting --- Accounting --- Administrative law --- Corporate finance

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"Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government's fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD."--Back cover.

Finance, Public --- Accrual basis accounting. --- Accounting. --- Accrual accounting --- Accounting --- Cash basis accounting --- Government accounting --- Governmental accounting --- Public accounting --- Accrual basis accounting --- Cameralistics --- Public finance --- Public finances --- Currency question

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"This book provides a rich account of the pervasive and important roles played by public sector accounting, financial management, auditing, and budgeting systems during the pandemic and also on the critical issues they may have raised, or not contributed to avoid". - Ileana Steccolini, Professor of Accounting, University of Essex, UK This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations. Giovanna Dabbicco is a Researcher at the National Statistical Office (ISTAT) of Italy. She was previously Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Her expertise is at the interface of accounting, statistics and management, in particular government accounting and national accounting. Giovanna Dabbicco is Researcher at the Italian National Statistical Office (ISTAT). She was formerly Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Marco Bisogno is Associate Professor in Accounting at the University of Salerno, Italy. Josette Caruana is Senior Lecturer in the Department of Accountancy at the University of Malta. Johan Christiaens is Professor in the Department of Accounting, Corporate Finance and Taxation at Ghent University, Belgium.

Finance, Public --- Government business enterprises --- Accounting. --- Government accounting --- Governmental accounting --- Public accounting --- Accounting --- Public finance --- Public administration. --- Political planning. --- Public Management. --- Policy Formulation.

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In most countries, parliament has the constitutional mandate to both oversee and hold government to account. In light of the increased focus on good governance, academics and legislative strengthening practitioners are re-examining parliament's oversight function with a view to increasing public financial accountability, curbing corruption, and contributing to poverty reduction. This volume brings together research from many different perspectives and many different legislative settings worldwide. As the country case studies in section III demonstrate, the accountability mechanisms or oversigh

Budget. --- Finance, Public -- Accounting. --- Legislative oversight. --- Budget --- Finance, Public --- Legislative oversight --- Political Science --- Law, Politics & Government --- Public Finance --- Accounting --- Accounting. --- Oversight, Legislative --- Government accounting --- Governmental accounting --- Public accounting --- Budgeting --- Legislative power --- Separation of powers --- Expenditures, Public --- Forecasting