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Cover image for Public sector financial management
Title:
Public sector financial management
Personal Author:
Publication Information:
Harlow, England : Prentice Hall/Financial Times, 2009
Physical Description:
xii, 186 p. : ill. (some col.) ; 25 cm.
ISBN:
9780273713548

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30000010185887 HJ9733 B47 2009 Open Access Book Book
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Summary

Summary

Taking a fully integrated approach, the book is fully in-line with the most recent developments in the public sector environment. It draws together accounting theory and practice for each of the main areas of accounting, providing contemporary examples from a range of public sector experience which are woven into the text to illustrate the issues involved.


Author Notes

Andreas Bergmann is a Professor for public management and Director of the Institute for Public Management at Zurich University of Applied Sciences in Winterthur(Switzerland). He holds a diploma of Lancaster University (U.K.) and both a master and a doctor degree of St. Gallen University (Switzerland). Before going back to university he worked as a business consultant and in senior positions in public administrations. At university, he directed a large study financed by Swiss Commission for Technology and Innovation (CTI) about the impact of IPSAS on public sector accounting from 2001 till 2003. From 2003 till 2005 he was a member of the IPSAS-Board consultative group. In 2006 he became a public member of the IPSAS-Board. He acts as a senior advisor in implementation projects in Switzerlandand as a trainer at the Worldbank Group and the United Nations, strongly supported by his team


Table of Contents

Preface
1 Public sector financial management
2 Public finance
3 Public sector budgeting and management accounting
4 Public sector financial accounting and reporting
5 Full accrual financial reporting under IPSAS
6 Internal control
7 Current and future developments
8 Case studies
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