Public Sector Accounting, Accountability and Governance: Globalising the Experiences of Australia and...

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Robyn Pilcher David Gilchrist

Public Sector Accounting, Accountability and Governance

Globalising the Experiences of Australia and New Zealand

Robyn Pilcher, David Gilchrist

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Hardback

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English

Routledge
23 July 2018

Management accounting & bookkeeping; Public finance accounting; Public ownership & nationalisation

Series: Routledge Studies in Accounting

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance.

Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance.

Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.

Edited by: Robyn Pilcher, David Gilchrist
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 234mm, Width: 156mm,
Weight: 408g
ISBN: 9781138563384
ISBN 10: 1138563382
Series: Routledge Studies in Accounting
Pages: 164
Publication Date: 23 July 2018
Audience: College/higher education , Primary
Format: Hardback
Publisher's Status: Active

Robyn Pilcher (principal editor, contact and sub-editor) Robyn Pilcher PhD (USyd), FCPA, FIPA, CMA is an Adjunct Associate Professor at Curtin University, Western Australia. Having worked in both academia and as a CPA, Robyn was an academic for over thirty years. She has published both locally and internationally with her research interests centred around public sector accounting, accountability and governance. Robyn also served for several years as a public sector expert with the Institute of Public Accountant's Public Sector Faculty advising on policy to government and the Australian Accounting Standards Board. David Gilchrist (co-editor) David Gilchrist is a Professor at the University of Western Australia, a chartered accountant and an economic historian. He has held senior roles in the public sector, not-for-profit sector and in commerce. Prior to becoming an academic, David held the role of Assistant Auditor-General in Western Australia and is currently a member of the Australian Charities and Not-for-profits Commission Advisory Board. David has published academically and as a journalist across a number of areas including public sector governance and the public sector/not-for-profit nexus. 　