Rethinking Public Accounting

Policy and Practice of Accrual Accounting in Government
Erscheinungsjahr 2008
ISBN: 978-0-19-569833-6
Verlag: Oxford University Press

Buch, Englisch, 238 Seiten, Format (B × H): 138 mm x 210 mm, Gewicht: 293 g

This volume argues for reforms in India's public spending and accounting. In recent years, efficiency and accountability are receiving special emphasis in evaluating the role of government. One of the reasons for this has been the realization that there is a tremendous waste in government expenditure and ways need to be found to trim it. The book argues for reforms in India's accounting system that can help set performance standards and be able to provide reliable
information to monitor government expenditure. It critically analyses the cash accounting system and shows that it is inadequate to fulfil these demands. Strongly comparative in nature, the volume then analyses the lessons learnt from cutting edge accounting practices in the UK, New Zealand, Australia,
and Sweden drawing out and prescribing methods for India. This volume is the first of its kind to provide a prescriptive policy and stage by stage recommendation of the advantages of accrual accounting.

Autoren/Hrsg.

Das

Fachgebiete

• Rechtswissenschaften Öffentliches Recht Verwaltungsrecht Verwaltungsorganisation und -politik, Verwaltungslehre
• Sozialwissenschaften Politikwissenschaft Politische Systeme Verwaltungswissenschaft, Öffentliche Verwaltung

Über Autor(innen)

S.K. Das retired from the Indian Administrative Service and is presently with the Department of Space, Government of India, Bangalore.