 | | 系統號碼 | 845841 | | 書刊名 | Contemporary issues in public sector accounting and auditing / | | 主要著者 | edited by Simon Grima, Engin Boztepe. | | 其他著者 | Grima, Simon,;Boztepe, Engin, | | 出版項 | Bingley, UK : Emerald Publishing, 2021. | | 索書號 | HJ9733.C66 2021 | | ISBN | 1839095091 | | 標題 | Finance, Public-Accounting.
Finance, Public-Auditing.
Finance, Public-Accounting.-fast-(OCoLC)fst00924478
Finance, Public-Auditing.-fast-(OCoLC)fst00924501 | | 叢書名 | Contemporary studies in economic and financial analysis ;volume 105;Contemporary studies in economic and financial analysis ;v.105. | | | |
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| | 資料類型 | 狀態 | 應還日期 | 預約人數 | 館藏地 | 索書號 | 條碼號 | | 找書 | 圖書 | 在架上 | | 0 | 總館
西文圖書區  | HJ9733 .C66 2021 | W114094 |
| 內容簡介 | Despite their broad scope and importance, publications related to public sector accounting and auditing have a limited framework, and do not account for the significant variances in public sector accounting and auditing systems between countries and different subsectors of government. The editors of this book have filled this gap by compiling a collection that combines different aspects of public sector accounting and auditing within a single book. Pooling together existing public sector accounting and auditing practices between countries and preparing a comparative analysis of those practices, the authors analyze the role of the public sector accounting and auditing holistically, and provide a platform to enable financially sustainable policy making and proper assessment of the relevance of accounting frameworks across the globe. The chapters chronicle the strength and weakness of public sector accounting, auditing and systems, and also critically examine the approaches, recording methods, and international regulations which determine how they operate. Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and provides timely and accurate information to equip readers to minimize those differences. |
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