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Public Sector Accounting

Public Sector Accounting

6th Edition

Rowan Jones, Maurice Pendlebury

Jun 2010, Paperback, 160 pages
ISBN13: 9780273720362
ISBN10: 0273720368
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Public Sector Accounting uses an integrated approach to the study of public sector accounting by linking accounting theory and practice for each of the main areas of financial accounting, management accounting and auditing. Examples from a range of Public Sector experiences are woven into the text to illustrate the issues involved.

The introduction of the book reflects managerial developments in the public sector, by giving a brief history of these in the UK and internationally then commenting on the adoption of quality assurance in the public sector.

The management accounting section discusses developments in the use of internal markets and compulsory competition and the more recent emphasis on public-private partnership and performance indicators and also explains the techniques of programme and zero-based budgeting and investment appraisal.

The financial accounting section updates and internationalises the discussion of financial accounting theory and regulation.

The final section of the book is on auditing has been updated with UK and international developments.



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


Further reading

8 Financial reporting

Form and content of published financial reports

Accrual accounting special topics


Conceptual frameworks

Further reading

9 Auditing

External audit

Financial and regulatory audits

Performance audits

Internal control


Budget auditing

Further reading


  • Clear writing style
  • Takes an integrated approach to public sector accounting
  • Includes examples from a range of public sector experience
  • Discussion Topics at the end of each chapter
  • Thoroughly updated to include coverage of vest value, resource accounting and budgeting and private finance initiative.

Rowan Jones is a professor of Public Sector Accounting at the University of Birmingham

Maurice Pendlebury is a professor of Accounting at Cardiff Business School Cardiff University.