From the Back Cover
Public Sector Accounting and Budgeting for Non-Specialists focuses on the essentials of what public sector managers need to know in order to become more effective users of financial information.
This concise yet thorough book:
- helps non-financial specialists to understand the key aspects of financial documents such as budgets, balance sheets and cash
flow statements
- uses examples from a broad range of public sector organizations to illustrate how various types of financial statements are
constructed and used
- shows how financial information supports decision-making and accountability
- provides many references to the academic and professional literature for those who want to extend their knowledge
Jan van Helden is Professor Emeritus of Management Accounting at the Faculty of Economics and Business, University of Groningen, the Netherlands. In recent years his research has focused on management and accounting changes in public sector organizations, with a special attention to performance measurement, benchmarking, performance budgeting, and the role of consultants and researchers in public sector innovations. He has been member of the Executive for financial and personnel affairs of the province of Groningen, the Netherlands, in the 1980s.
Ron Hodges is Professor of Accounting at the University of Birmingham, UK, having previously held posts at Sheffield and Nottingham. He is a member of both the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. His research interests include the regulation of public sector accounting, public private partnerships and local government accounting and audit. He has held numerous related positions including membership of the Financial Reporting Advisory Board (FRAB) and acting as an advisor to the UK National Audit Office and the Communities and Local Government Committee of the House of Commons.
Jan van Helden is Professor Emeritus of Management Accounting at the Faculty of Economics and Business, University of Groningen, the Netherlands. In recent years his research has focused on management and accounting changes in public sector organizations, with a special attention to performance measurement, benchmarking, performance budgeting, and the role of consultants and researchers in public sector innovations. He has been member of the Executive for financial and personnel affairs of the province of Groningen, the Netherlands, in the 1980s.
Ron Hodges is Professor of Accounting at the University of Birmingham, UK, having previously held posts at Sheffield and Nottingham. He is a member of both the Institute of Chartered Accountants in England and Wales and the Chartered Association of Certified Accountants. His research interests include the regulation of public sector accounting, public private partnerships and local government accounting and audit. He has held numerous related positions including membership of the Financial Reporting Advisory Board (FRAB) and acting as an advisor to the UK National Audit Office and the Communities and Local Government Committee of the House of Commons.
