Andy Wynne
Public sector accounting and financial reporting have had a long and varied history. Examples are provided from ancient civilizations in China, India, the Islamic States and then developments in Western Europe are considered. Public sector accounting was a tool for the accountability of feudal stewards to their overlords. This changed to the accountability of government ministries and public sector entities to parliament with the introduction of parliamentary democracy from the nineteenth century. Finally there was a change of emphasis from control to efficiency with the move to New Public Management and especially the accrual basis of accounting from the very end of the last century.
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ISBN: 978-989-26-1856-2
eISBN: 978-989-26-1861-6
DOI: 10.14195/978-989-26-1861-6_2
Área: Ciências Sociais
Páginas: 47-72
Data: 2019
Keywords
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Outros Capítulos (16)
Introduction
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-1861-6_0
Approaches to public sector accounting and reporting in Europe
Ellen Haustein;Peter C. Lorson
https://doi.org/10.14195/978-989-26-1861-6_1
History of public sector accounting & alternatives
Andy Wynne
https://doi.org/10.14195/978-989-26-1861-6_2
Difference between private and public sector accounting
Andy Wynne
https://doi.org/10.14195/978-989-26-1861-6_3
Budgets and budgetary accounting
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-1861-6_4
Theoretical approaches to financial accounting purposes and principles
Lasse Oulasvirta
https://doi.org/10.14195/978-989-26-1861-6_5
Different perspectives in public sector accounting harmonisation: IFRS, GFS and IPSAS
Lisa Schmidthuber;Dennis Hilgers;Hannes Hofbauer
https://doi.org/10.14195/978-989-26-1861-6_6
IPSAS: history - spread - use
Lisa Schmidthuber;Dennis Hilgers
https://doi.org/10.14195/978-989-26-1861-6_7
IPSAS conceptual framework and views on selected national frameworks
Susana Jorge
https://doi.org/10.14195/978-989-26-1861-6_8
Reporting components and reliability issues
Susana Jorge
https://doi.org/10.14195/978-989-26-1861-6_9
Overview of IPSAS on public sector specific topics
Ellen Haustein;Peter C. Lorson
https://doi.org/10.14195/978-989-26-1861-6_10
IPSAS: case study
Ellen Haustein;Peter C. Lorson
https://doi.org/10.14195/978-989-26-1861-6_11
Consolidated financial statements
Ellen Haustein;Peter C. Lorson
https://doi.org/10.14195/978-989-26-1861-6_12
Consolidation methods
Ellen Haustein;Peter C. Lorson
https://doi.org/10.14195/978-989-26-1861-6_13
Public sector accounting future challenges: EPSAS outlook
Lisa Schmidthuber;Dennis Hilgers
https://doi.org/10.14195/978-989-26-1861-6_14
Conclusion
Peter C. Lorson;Ellen Haustein;Susana Jorge
https://doi.org/10.14195/978-989-26-1861-6_15