The Implementation of Accruals Accounting in the Irish Public Sector

Available: In stock

This book by Ciaran Connolly and Noel Hyndman outlines the more recent history of public sector reform in the UK and the Republic of Ireland.

ISBN:  978-0903854-79-5
Published:  30/11/2009
Format:  Paperback, 184 pages
Price: -   


Product type:  
Thought leadership
Who is this for:  Practitioners and academics
Edition:  1st
Copyright date:  30/11/2009
Weight:   0.234 kg
Dimension:  157 mm X 210 mm

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 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.