Kategoria BISAC: Business & Economics >> Accounting - Governmental

Public sector managers are constantly confronted by financial documents such as budgets, balance sheets and cash flow statements, yet most do not have a financial background. By approaching the subject from the point of view of how managers use the information, this book enables those studying or training to become public sector managers to get a better understanding of financial documents and communicate effectively with the financial people in their organization. A basic understanding of the principles and rules is instilled, in a concise way, and illustrations are used to encourage an...

Over the past two decades, there has been a paradigm shift in public administration and public sector accounting around the world, with increasing emphasis on good governance and accountability processes for government entities. This is all driven both by economic rationalism, and by changing expectations of what governments can and should do. An important aspect of this accountability and governance process is the establishment and effective functioning of a Public Accounts Committee (PAC), a key component of democratic accountability.

With contributions from renowned...

In recent years, the search for innovative, locally relevant and engaging public service has become the new philosophers' stone. Social procurement represents one approach to maximising public spending and social value through the purchase of goods and services. It has gained increasing attention in recent years as a way that governments and corporations can amplify the benefits of their purchasing power, and as a mechanism by which markets for social enterprise and other third sector organisations can be grown.

Despite growing policy and practitioner interest in social procurement,...

Der Autor untersucht die Auswirkungen der Wahlsiege der rechtspopulistischen Partei -Recht und Gerechtigkeit- in 2015. Sie gewann sowohl die Prasidentschafts- als auch die Parlamentswahlen in Polen und konnte als erste Partei nach 1989 ohne Koalitionspartner eine Regierung bilden. Mit geradezu revolutionarem Eifer ging sie daran, die bestehende Verfassungsordnung zu sturzen.

Dieses Buch beschaftigt sich ausfuhrlich mit den Ursachen und gesellschaftlichen Hintergrunden fur diese Entwicklung und ihren Folgen fur Demokratie, Rechtsstaatlichkeit und innenpolitische Stabilitat in Polen....

Since 2008, the world has experienced an enormous decrease of wealth. By many measures the impact of the crisis was severe. The fall in GDP, the collapse of world trade, the rise in unemployment, and the credit slump reached bigger proportions than in any other crisis since World War II. Although the economic figures seem to improve in some countries, the crisis continues being a challenging issue and is said to be one of the most important problems governments face today.

The crisis has put public finances under ever increasing pressure, and governments have responded...

In the short span of a few essays, this book takes the reader on a trip from the historical roots of the current financial architecture to the imaginable futures one can envision for it, only if there is the political will to change it. If we accept that, as put by the editors, financial markets’ marginal imperfections are rather endemic pathologies, the consequences for the financial architecture have Copernican proportions. Every scholar and practitioner interested in the problems posed by the global economy at a critical moment when it has reached what looks like a dead end,...