Accounting for Governments

$8.00

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”.

Description

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 potentially 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