The Routledge Handbook of Public Sector Accounting (eBook, ePUB)

Redaktion: Rana, Tarek; Parker, Lee

• Format: ePub

Produktbeschreibung

The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current Covid- 19 and post- Covid- 19 era, across diverse social, political and institutional settings globally.

This research-based edited book, targeted at scholars, professionals, teachers and consultants inthe fields of public sector accounting, auditing, accountability and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks and recommendations concerning a wide variety of institutions, practices and policies with a view to addressing the many emerging societal, governmental and professional issues. Spanning theoretical, empirical and policy discussion contributions, the book's chapters will be readily accessible to accounting, auditing and management audiences alike.

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Produktdetails

• Verlag: Taylor & Francis eBooks
• Seitenzahl: 328
• Erscheinungstermin: 3. November 2023
• Englisch
• ISBN-13: 9781000967197
• Artikelnr.: 69103249

Autorenporträt

Tarek Rana is an associate professor of accounting in the School of Accounting, Information Systems and Supply Chain at RMIT University, Melbourne, Australia. He teaches management accounting, forensic business investigation and data analytics. His research interests are in the areas of strategic management, management control systems, performance measurement, risk management and sustainability, with focus on the not-for-profit and public sector organisations. Lee Parker is a research professor in accounting at the University of Glasgow. His previous academic posts include the Universities of Glasgow, Dundee, Monash, Griffith, Flinders, Adelaide, South Australia, Royal Holloway University of London, RMIT University Melbourne, an honorary professorship at the University of St Andrews, and visiting professorships in the USA, UK, Australasia, Asia and the Middle East.

Inhaltsangabe

Part I: Public Management, Governance and Accountability   Chapter 1.
Public Sector Accounting, Management Control and Risk Management: An
Overview   Chapter 2. Public Management and Crisis: Lessons for
Neoliberalism Drawn from a City-State   Chapter 3. Managing a grand
challenge at the local level: The case of especially vulnerable
neighborhoods in a Swedish city   Part II: Public Sector Accounting and
Auditing Issues   Chapter 4. Institutional entrepreneurship in a Supreme
Audit Institution: The National Audit Office and the use of data in
financial audit   Chapter 5. Accounting change in the public sector:
rearranging deck chairs on the Titanic?   Part III: Management Control,
Innovation and Change   Chapter 6. Collaborative innovation and management
control in times of crisis: tensions of a disrupted project in public
health care   Chapter 7. Engaging Communities in Infrastructure Building:
How Governments can Learn from Social Movements   Chapter 8. Strategic
management accounting for change and flexibility   Chapter 9. Machine
Learning algorithms and public decision-making: A conceptual overview  
Part IV: Performance Management and Public Value   Chapter 10. The
Performance Framework of the EU Budget: A Path to Public Value Creation?  
Chapter 11. Reflecting on Public Value in Covid-19   Chapter 12. The use of
performance measures in the UK's Coronavirus crisis: Implications for
stake-holder engagement and performance management   Part V: Risk
Management and Disclosure   Chapter 13. Framing Risk Management within
Management Control Systems   Chapter 14. Financial Vulnerability and Risk
Disclosures in Australian Universities   Chapter 15. Public value
accounting as an integrating mechanism between performance and risk  
Chapter 16. New Realities of Risk Management in the Public Sector   Part
VI: Sustainability Accounting, Management and Accountability   Chapter 17.
Polycentric governance and SDG commitments: public sector responses in
challenging times   Chapter 18. Accountability and Sustainability in the
Public Sector: An Impression Management Perspective for Research   Chapter
19. Management Control Systems and Risk Management: Mapping Public Sector
Accounting and Management Research Directions

Rezensionen

"This edited volume provides a much-needed complement to similar, recent volumes exploring topical issues in public sector accounting, auditing and governance. It has a broad scope in terms of the topics covered, theories applied and geographical representation. The chapters are all written by established public sector accounting scholars and cover a range of burning issues that require attention from practitioners, policy-makers and researchers."

Sven Modell, Alliance Manchester Business School, University of Manchester

"This book provides an up-to-date, in-depth reflection on the most important and recent evolutions in public sector accounting scholarship and practices, offering international, plural perspectives on the challenges facing accountants and accounting systems in the public sphere. This is a fundamental reading to appreciate the scale and variety of such challenges, ranging, among others, from the widening of the scope of accounting to encompass public value and sustainability, to the strengthening the roles of control system to support change as well as risk management, to the rethinking of auditing, or the search for stronger community engagement."

Ileana Steccolini, University of Essex and University of Bologna

"Routledge Handbooks are marvelous assemblies of scholarship in a specialised field. I welcome this Handbook of Public Sector Accounting. The Handbook contains a smorgasbord of coverage by well-known scholars on public sector accounting. Also, the coverage is global, with contributions covering various regions, nation-states, and sectors. The Handbook highlights contemporary issues in public sector accounting, auditing and accountability."

Emeritus Professor James Guthrie, Member of the Order (AM), Macquarie Business School, Australia