This new book by Noel Hyndman and Ciaran Connolly outlines the recent history of public sector reform in the UK and ROI. It presents comprehensive coverage of the case for and against the introduction of accruals accounting in the public sector, and details the accounting requirements of central government departments in NI and the ROI. Drawing on in-depth interviews with those who are in a position to evaluate the accounting changes that have taken place in government departments in both jurisdictions, it presents a unique comparative study of public sector accounting practices. It maps the progress of the implementation of accruals accounting in the public sectors in NI and the ROI, evaluates this against stated plans for implementation and suggests possible reasons for the differing trajectories of change.
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