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Taking a fully integrated approach, this book is fully in-line with the most recent developments in the�public sector environment.
- Sales Rank: #3999691 in Books
- Published on: 2008-10-07
- Original language: English
- Number of items: 1
- Dimensions: 9.75" h x .50" w x 7.50" l, .88 pounds
- Binding: Paperback
- 200 pages
From the Back Cover
The public sector accounts for nearly one third�of the world's economy and has been the subject of a number of substantial changes and developments in the last two decades - and the speed of change affecting the world of the public-sector manager shows no sign of slowing down.�
While New Public Management and Accrual Accounting improved the information for decision makers and thereby the�decision making process itself, long periods of surpluses and the emergence of sovereign wealth funds fundamentally changed the face of public finance.��Public Sector Financial Management explores the key themes�of this continuing change, and examines the�increasing role of markets and competition in the public sector.��The book provides the relevant information and guidance for decision-makers in this area, and explains how contemporary financial-management techniques can be�applied specifically to the public sector. The author addresses a�number of �key issues:
- looks at public finance targets such as the Maastricht criterion
- examines the golden rule in public finance
- discusses perfomance budgeting
- employs a framework of�International Public Sector Accounting Standards (IPSAS)
- examines Internal Control and Fiscal Sustainability
- provides coverage of XBRL
- includes sections on Public Sector Auditing
The content reflects the most recent developments in Economics, Public Management, Accounting and Auditing. The learning process is supported by examples, work assignments and�topical case studies, making this the ideal text for anyone who wants to understand the key aspects of the subject.
Andreas Bergmann is a Professor at the Zurich University of Applied Sciences and Associate Dean of the School of Management.
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About the Author
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
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