May 7, 2019
Despite the last three decades have witnessed the adoption and implementation of public sector accounting reforms which aim at creating an informative accounting system, the public sector accounting literature indicates the lack of actual use of accounting information in public organizations and many politicians fail to use the available accounting information, or they use it under certain conditions. To date, however, the public sector accounting literature appears to have arrived at few conclusions with regard to the rationale underlying the lack of actual use of accounting information by the politicians. The public sector accounting literature has yet to articulate in a coherent way the relationship between the producers (supply side) and the users (demand side) of accounting information that can enhance the actual use of accounting information by the politicians and public managers. Therefore, the current issue focuses on public sector accounting information use and communication of governmental information.
- Prof. Dr. Hassan Ouda, Editor
March 4, 2019
New Ebook Available: "Accounting for Governments: from Budget to Audit"
Michael Parry (current chair of the ICGFM Accounting Standards Committee) and Jesse Hughes (past chair) have teamed up to write the only book that comprehensively examines government financial management addressing the conceptual issues, challenges and detailed techniques in countries in every region of the world.
“Accounting for Governments: from Budget to Audit” is essential reading for anyone interested in governance and the management of public resources by countries across the world - whether as a politician, official, adviser, practitioner or student.
Cem Dener from the World Bank stated “the authors are not only providing a clear and candid view of all important aspects of Government Financial Management (GFM), but also discussing several fundamental issues and the potential impact of disruptive technologies in GFM domain”.
Citizens have a right to know how their government raises, manages and spends their money – making government accountable. Yet despite modern technology and ever more sophisticated techniques of financial management, achieving effective accountability remains an elusive goal.
The attached flyer describes the book which addresses the history, current and future standards, and challenges facing governments seeking to apply fiscal discipline and maintain fiscal sustainability in their drive to become more transparent and accountable to their citizens.
The 750 page e-book is available from Amazon, Apple iBook store and our own website www.pfmtrainingltd.com.
It has been priced at just £6/$8 to be accessible to all those involved in governance and seeking to improve living conditions across the world.