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
Paperback version available from Amazon or your regional Amazon store