The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current Covid- 19 and post- Covid- 19 era, across diverse social, political and institutional settings globally.
This research-based edited book, targeted at scholars, professionals, teachers and consultants inthe fields of public sector accounting, auditing, accountability and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks and recommendations concerning a wide variety of institutions, practices and policies with a view to addressing the many emerging societal, governmental and professional issues. Spanning theoretical, empirical and policy discussion contributions, the books chapters will be readily accessible to accounting, auditing and management audiences alike.
The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm.
Recenzijos
"This edited volume provides a much-needed complement to similar, recent volumes exploring topical issues in public sector accounting, auditing and governance. It has a broad scope in terms of the topics covered, theories applied and geographical representation. The chapters are all written by established public sector accounting scholars and cover a range of burning issues that require attention from practitioners, policy-makers and researchers."
Sven Modell, Alliance Manchester Business School, University of Manchester
"This book provides an up-to-date, in-depth reflection on the most important and recent evolutions in public sector accounting scholarship and practices, offering international, plural perspectives on the challenges facing accountants and accounting systems in the public sphere. This is a fundamental reading to appreciate the scale and variety of such challenges, ranging, among others, from the widening of the scope of accounting to encompass public value and sustainability, to the strengthening the roles of control system to support change as well as risk management, to the rethinking of auditing, or the search for stronger community engagement."
Ileana Steccolini, University of Essex and University of Bologna
"Routledge Handbooks are marvelous assemblies of scholarship in a specialised field. I welcome this Handbook of Public Sector Accounting. The Handbook contains a smorgasbord of coverage by well-known scholars on public sector accounting. Also, the coverage is global, with contributions covering various regions, nation-states, and sectors. The Handbook highlights contemporary issues in public sector accounting, auditing and accountability."
Emeritus Professor James Guthrie, Member of the Order (AM), Macquarie Business School, Australia
Part I: Public Management, Governance and Accountability
Chapter
1.
Public Sector Accounting, Management Control and Risk Management: An
Overview
Chapter
2. Public Management and Crisis: Lessons for Neoliberalism
Drawn from a City-State
Chapter
3. Managing a grand challenge at the local
level: The case of especially vulnerable neighborhoods in a Swedish city
Part II: Public Sector Accounting and Auditing Issues
Chapter
4.
Institutional entrepreneurship in a Supreme Audit Institution: The National
Audit Office and the use of data in financial audit
Chapter
5. Accounting
change in the public sector: rearranging deck chairs on the Titanic? Part
III: Management Control, Innovation and Change
Chapter
6. Collaborative
innovation and management control in times of crisis: tensions of a disrupted
project in public health care
Chapter
7. Engaging Communities in
Infrastructure Building: How Governments can Learn from Social Movements
Chapter
8. Strategic management accounting for change and flexibility
Chapter
9. Machine Learning algorithms and public decision-making: A
conceptual overview Part IV: Performance Management and Public Value
Chapter
10. The Performance Framework of the EU Budget: A Path to Public
Value Creation?
Chapter
11. Reflecting on Public Value in Covid-19
Chapter
12. The use of performance measures in the UKs Coronavirus crisis:
Implications for stake-holder engagement and performance management Part V:
Risk Management and Disclosure
Chapter
13. Framing Risk Management within
Management Control Systems
Chapter
14. Financial Vulnerability and Risk
Disclosures in Australian Universities
Chapter
15. Public value accounting
as an integrating mechanism between performance and risk
Chapter
16. New
Realities of Risk Management in the Public Sector Part VI: Sustainability
Accounting, Management and Accountability
Chapter
17. Polycentric
governance and SDG commitments: public sector responses in challenging
times
Chapter
18. Accountability and Sustainability in the Public Sector:
An Impression Management Perspective for Research
Chapter
19. Management
Control Systems and Risk Management: Mapping Public Sector Accounting and
Management Research Directions
Tarek Rana is an associate professor of accounting in the School of Accounting, Information Systems and Supply Chain at RMIT University, Melbourne, Australia. He teaches management accounting, forensic business investigation and data analytics. His research interests are in the areas of strategic management, management control systems, performance measurement, risk management and sustainability, with focus on the not-for-profit and public sector organisations.
Lee Parker is a research professor in accounting at the University of Glasgow. His previous academic posts include the Universities of Glasgow, Dundee, Monash, Griffith, Flinders, Adelaide, South Australia, Royal Holloway University of London, RMIT University Melbourne, an honorary professorship at the University of St Andrews, and visiting professorships in the USA, UK, Australasia, Asia and the Middle East.
