Contents

Preface

1 The nature of the public sector

            The nature of government

            Governance and public management

            Public finance

            Public money

            Accountants and the public sector

            Further reading

2 Performance measurement

            Non-financial performance measurement

            Challenges of performance measurement

            Further reading

3 Fundamentals of accounting

            Elements of accounting

            Bases of accounting

            National accounting and government budgeting

            Further reading

4 Budgetary policies and processes

            The rational control cycle

            Fiscal years

            Budgeting for inputs, outputs and outcomes

            Budgetary processes

            Further reading

5 Form and contents of budgets

            Organizational structures and programmed structures

            Capital budgets

            Line-item, incremental budgets

            Output measurement and outcomes

            Zero-base reviews

            Further reading

6 Budgetary control

            Central financial control

            Devolved forms of financial control

            Budget reporting

            Further reading

7 Costing

            Organizational units, programmes and products

            Pricing and reimbursement

            Incremental changes in output   

            Outsourcing

            Further reading

8 Financial reporting

            Form and content of published financial reports

            Accrual accounting special topics

            Policy-making

            Conceptual frameworks

 &