000			03083nam a22002297a 4500
005			20241220165140.0
008			241218b |||||||| |||| 00| 0 eng d
020			_a9781032157306
082			_a332.4 _bBAN
100			_aBandy, Gary _918065
245			_aFinancial management and accounting in the public sector
250			_a3rd
260			_bRoutledge _aNew York _c2023
300			_axix, 391 p.
365			_aGBP _b33.99
490			_aMasters in Public Management
500			_aTable of content: List of illustrations Foreword Preface to the third edition About the author Acknowledgements Abbreviations 1 The context of public financial management 2 Public sector budgeting 3 Taxation and other sources of income 4 Budget execution 5 Using financial information to make decisions 6 Public procurement 7 Measuring performance and value for money 8 Accountability and financial reporting 9 Audit Appendix A Budgeting in public enterprise: the State Social Security Fund of Sri Lanka Suggested answers for exercises Glossary of terms Index [https://www.routledge.com/Financial-Management-and-Accounting-in-the-Public-Sector/Bandy/p/book/9781032157306]
520			_ahe importance of public financial management for the health and wellbeing of citizens became dramatically apparent as governments sought to respond to the coronavirus pandemic in 2020. Now, governments and other public sector organizations face the challenge of recovering from the pandemic whilst also seeking to achieve Sustainable Development Goals, with squeezed budgets and ever-increasing demands for public services. Public sector managers are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of public financial management to help those managers to deliver programmes, projects and services that are value for money. As the author puts it, managing public money is an art, not a science. This third edition has been revised and updated throughout, offering: a structure that is more clearly linked to the stages of the public financial management cycle greater coverage of transparency and accountability issues a broader view of public procurement to include goods, works and services and effective contract management; and an increased focus on public spending in the context of a post-COVID environment. With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, discussion questions and exercises, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services. (https://www.routledge.com/Financial-Management-and-Accounting-in-the-Public-Sector/Bandy/p/book/9781032157306)
650			_aFinance public _92802
650			_aPublic administration
942			_cBK _2ddc
999			_c7516 _d7516