Over the last 25 years, numerous changes have occurred
in the public sector in the Republic of Ireland (RoI) and UK. Collectively,
these adjustments have been referred to as New Public Management (NPM) and are
viewed as ways of improving planning, controlling, transparency and
accountability. In tandem with NPM reforms, many governments around the world
have made the transition from cash to accruals accounting, a move which
facilitates comparisons with private sector providers of public services.
This book outlines the recent history of public sector reform in the UK and
RoI; 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.
It should be of interest to accounting practitioners, public policy
makers and the academic community.
For further information, contact publishing@charteredaccountants.ie or telephone
on (+353) 01 637 7204
The Authors
Ciaran Connolly is Professor of Accounting at Queen's
University Belfast and a Fellow of Chartered Accountants Ireland. His research
and teaching interests are in the areas of financial and not-for-proft
accounting, and he has published extensively on these subjects.
Noel Hyndman is Professor of Management Accounting at
Queen's University Belfast. A Fellow of the Chartered Institute of Management
Accountants, he was awarded a PhD by Queen's University, Belfast for his
research in accounting for not-for-profit organisations.
LOADING...