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DC Field | Value | Language |
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dc.contributor.author | Grima, Simon | - |
dc.contributor.author | Boztepe, Boztepe | - |
dc.date.accessioned | 2022-08-11T10:24:11Z | - |
dc.date.available | 2022-08-11T10:24:11Z | - |
dc.date.issued | 2021 | - |
dc.identifier.citation | Grima, S., & Boztepe, E. (Eds.). (2021). Contemporary issues in public sector accounting and auditing. Emerald Group Publishing. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/100553 | - |
dc.description.abstract | Countries’ national statistics institutions compile public finance statistics from national sources, notably from the financial accounting and reporting systems of public institutions. Therefore, the quality of public finance statistics is strongly dependent upon the quality and reliability of public sector accounting and auditing/internal control systems. Therefore, countries want to come to the forefront in terms of both comparability and accountability by minimizing the differences in accounting systems with other states and to provide timely and accurate information to users of the financial statements. Public sector accounting and internal control vary significantly between countries and different subsectors of government in a country. For example, some governments use cash accounting while others use accrual-based accounting. Also, the scope and content of financial statements varies across countries. The purpose of this book series is to collect relevant information on the existing public sector accounting and auditing practices for countries and preparing a comparative analysis of the practices of these countries; and to analyze the role of the public sector accounting and auditing/internal controls in the provision of information that would assist financially sustainable policy making, and thus assess the relevance of accounting frameworks in this process. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Emerald Publishing Limited | en_GB |
dc.relation.ispartofseries | Contemporary Studies in Economic and Financial Analysis;105 | - |
dc.rights | info:eu-repo/semantics/closedAccess | en_GB |
dc.subject | Finance, Public -- Finance | en_GB |
dc.subject | Finance, Public -- Finance | en_GB |
dc.subject | Accounting | en_GB |
dc.subject | Financial statements | en_GB |
dc.subject | Corporate governance | en_GB |
dc.title | Contemporary issues in public sector accounting and auditing | en_GB |
dc.type | book | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.1108/S1569-3759202105 | - |
Appears in Collections: | Scholarly Works - FacEMAIns |
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Contemporary_issues_in_public_sector_accounting_and_auditing(2021).pdf Restricted Access | 3.96 MB | Adobe PDF | View/Open Request a copy |
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