Public Sector Accounting

This book is about government budgeting, accounting and auditing technique, from an accountant's perspective, in the context of the nature of government, governance and public management, public finance and public money. It deals with the distinctive challenges of performance measurement, budgets and budgetary control, costing, financial reporting and conceptual frameworks, and special issues of audit in the public sector.

Generic examples are used throughout the book to illustrate the issues involved.

This edition is very different from previous editions in reflecting the fundamental changes in public sector accounting over the past generation, including a narrowing of the differences between government and business accounting.

Public Sector Accounting is the ideal choice for any student needing a clear, concise guide to the key issues of this complex, topical subject.

About the Authors

Rowan Jones is Professor of Public Sector Accounting at the University of Birmingham Maurice Pendlebury is Emeritus Professor of Accounting at Cardiff University.