Public sector financial control and accounting:
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Oxford [u.a.]
Blackwell
1993
|
Ausgabe: | 2. ed. |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XIII, 301 S. |
ISBN: | 0631181911 |
Internformat
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Datensatz im Suchindex
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adam_text | Contents
List of Figures vi
List of Tables vii
Preface to the First Edition ix
Preface to the Second Edition xi
1 An Introduction to Public Sector Financial Control 1
2 Financial Accountability 15
3 Management Control in the Public Sector 39
4 Budget Innovation and Reform 57
5 Investment Appraisal 77
6 Auditing 97
7 Central Government 127
8 Local Government 147
9 The National Health Service 208
10 The Nationalized Industries 234
11 Concluding Comments 268
Glossary of Terms 276
References 284
Index 298
Figures
1.1 The planning total and general government expenditure:
how it is planned and spent, 1990-1 5
2.1 Potential users of financial information and their relation¬
ship 23
2.2 Accountability chains in the public sector 27-9
3.1 Phases of management control 45
3.2 Effectiveness of government activity 49
3.3 Performance measurement project 54
4.1 Gross expenditure on police force distributed by con¬
ventional budget categories 62
4.2 Output budget for police force 63
4.3 Programme budget for police force 64
4.4 Zero-base budgeting: formulation of decision packages at
the lowest operational level, or cost centre 68
6.1 The financial management process 98
6.2 Schematic overview of an efficiency audit 117
6.3 Approach to effectiveness auditing 120
9.1 Organizational structure of the English NHS prior to the
reforms outlined in the 1989 white paper Working for
Patients (Cm. 555) 211
9.2 Proposed major NHS funding flows, 1992-3 216
9.3 Day-to-day expenses in the NHS 222
9.4 The contracting process 228
Tables
1.1 The planning total and general government expenditure 4
1.2 Public sector manpower: 1978-9 compared with 1990-1 6
2.1 Concepts of public sector accountability 18-19
2.2 Statements of Standard Accounting Practice applicable
to the public sector as at June 1992 35-6
4.1 Approaches to the study of budgeting 59
4.2 Barchester District Council Committee: planning and
development 61
4.3 Example of decision package 67
4.4 A comparison of PPBS and ZBB characteristics 69
5.1 The payback period 79
5.2 DCF investment appraisal - the net present value
approach 81
5.3 NPV calculations on two projects (with DCF 10
percent) 82
5.4 Barchester City Council Introduction of a mini-bus
service 91
5.5 Techniques of options appraisal utilized by non-trading
organizations 94
6.1 The audit responsibilities of the Comptroller and
Auditor General 100-1
6.2 Cost of VFM studies and value improvements achieved
from 1983-4 to 1989-90 109
7.1 Stages in a scrutiny 139-40
8.1 Main fuctions of local authorities as at 1 April 1990 150
8.2 Local authority expenditure in the United Kingdom 154
viii List of Tables
8.3 Local authority current expenditure in Great Britain by
territory and function 155-6
8.4 Local authority gross capital expenditure in Great
Britain by territory, cash block and service 157-9
8.5 Accounting provisions of the Local Government
Finance Act 1982 170
9.1 Marginal analysis table 220
10.1 Nationalized Industries financial targets 237-8
10.2 MMC reports: terms of reference and findings, 1980^1 243-5
10.3 Asset sales 1979-91 263
|
adam_txt |
Contents
List of Figures vi
List of Tables vii
Preface to the First Edition ix
Preface to the Second Edition xi
1 An Introduction to Public Sector Financial Control 1
2 Financial Accountability 15
3 Management Control in the Public Sector 39
4 Budget Innovation and Reform 57
5 Investment Appraisal 77
6 Auditing 97
7 Central Government 127
8 Local Government 147
9 The National Health Service 208
10 The Nationalized Industries 234
11 Concluding Comments 268
Glossary of Terms 276
References 284
Index 298
Figures
1.1 The planning total and general government expenditure:
how it is planned and spent, 1990-1 5
2.1 Potential users of financial information and their relation¬
ship 23
2.2 Accountability chains in the public sector 27-9
3.1 Phases of management control 45
3.2 Effectiveness of government activity 49
3.3 Performance measurement project 54
4.1 Gross expenditure on police force distributed by con¬
ventional budget categories 62
4.2 Output budget for police force 63
4.3 Programme budget for police force 64
4.4 Zero-base budgeting: formulation of decision packages at
the lowest operational level, or cost centre 68
6.1 The financial management process 98
6.2 Schematic overview of an efficiency audit 117
6.3 Approach to effectiveness auditing 120
9.1 Organizational structure of the English NHS prior to the
reforms outlined in the 1989 white paper Working for
Patients (Cm. 555) 211
9.2 Proposed major NHS funding flows, 1992-3 216
9.3 Day-to-day expenses in the NHS 222
9.4 The contracting process 228
Tables
1.1 The planning total and general government expenditure 4
1.2 Public sector manpower: 1978-9 compared with 1990-1 6
2.1 Concepts of public sector accountability 18-19
2.2 Statements of Standard Accounting Practice applicable
to the public sector as at June 1992 35-6
4.1 Approaches to the study of budgeting 59
4.2 Barchester District Council Committee: planning and
development 61
4.3 Example of decision package 67
4.4 A comparison of PPBS and ZBB characteristics 69
5.1 The payback period 79
5.2 DCF investment appraisal - the net present value
approach 81
5.3 NPV calculations on two projects (with DCF 10
percent) 82
5.4 Barchester City Council Introduction of a mini-bus
service 91
5.5 Techniques of options appraisal utilized by non-trading
organizations 94
6.1 The audit responsibilities of the Comptroller and
Auditor General 100-1
6.2 Cost of VFM studies and value improvements achieved
from 1983-4 to 1989-90 109
7.1 Stages in a scrutiny 139-40
8.1 Main fuctions of local authorities as at 1 April 1990 150
8.2 Local authority expenditure in the United Kingdom 154
viii List of Tables
8.3 Local authority current expenditure in Great Britain by
territory and function 155-6
8.4 Local authority gross capital expenditure in Great
Britain by territory, cash block and service 157-9
8.5 Accounting provisions of the Local Government
Finance Act 1982 170
9.1 Marginal analysis table 220
10.1 Nationalized Industries' financial targets 237-8
10.2 MMC reports: terms of reference and findings, 1980^1 243-5
10.3 Asset sales 1979-91 263 |
any_adam_object | 1 |
any_adam_object_boolean | 1 |
author | Glynn, John J. |
author_facet | Glynn, John J. |
author_role | aut |
author_sort | Glynn, John J. |
author_variant | j j g jj jjg |
building | Verbundindex |
bvnumber | BV023520431 |
callnumber-first | H - Social Science |
callnumber-label | HJ9733 |
callnumber-raw | HJ9733.G58 1993 |
callnumber-search | HJ9733.G58 1993 |
callnumber-sort | HJ 49733 G58 41993 |
callnumber-subject | HJ - Public Finance |
classification_rvk | PN 985 QL 000 |
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dewey-full | 657/.83520 |
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dewey-ones | 657 - Accounting |
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dewey-search | 657/.835 20 |
dewey-sort | 3657 3835 220 |
dewey-tens | 650 - Management and auxiliary services |
discipline | Rechtswissenschaft Wirtschaftswissenschaften |
discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
edition | 2. ed. |
format | Book |
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geographic_facet | Großbritannien |
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indexdate | 2024-07-09T21:23:47Z |
institution | BVB |
isbn | 0631181911 |
language | English |
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physical | XIII, 301 S. |
publishDate | 1993 |
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publisher | Blackwell |
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spelling | Glynn, John J. Verfasser aut Public sector financial control and accounting John J. Glynn 2. ed. Oxford [u.a.] Blackwell 1993 XIII, 301 S. txt rdacontent n rdamedia nc rdacarrier Finanzwirtschaft Finance, Public -- Accounting Finance, Public -- Auditing Finance, Public -- Great Britain -- Accounting Finance, Public -- Great Britain -- Auditing Rechnungsprüfung (DE-588)4048731-3 gnd rswk-swf Öffentlicher Sektor (DE-588)4056673-0 gnd rswk-swf Reform (DE-588)4115716-3 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzwirtschaft (DE-588)4017214-4 gnd rswk-swf Finanzierungskontrolle (DE-588)4124974-4 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Finanzwirtschaft (DE-588)4017214-4 s Rechnungswesen (DE-588)4048732-5 s DE-604 Rechnungsprüfung (DE-588)4048731-3 s Rechnungslegung (DE-588)4128343-0 s 1\p DE-604 Reform (DE-588)4115716-3 s 2\p DE-604 Finanzierungskontrolle (DE-588)4124974-4 s 3\p DE-604 Öffentlicher Sektor (DE-588)4056673-0 s 4\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016840741&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 4\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
spellingShingle | Glynn, John J. Public sector financial control and accounting Finanzwirtschaft Finance, Public -- Accounting Finance, Public -- Auditing Finance, Public -- Great Britain -- Accounting Finance, Public -- Great Britain -- Auditing Rechnungsprüfung (DE-588)4048731-3 gnd Öffentlicher Sektor (DE-588)4056673-0 gnd Reform (DE-588)4115716-3 gnd Rechnungswesen (DE-588)4048732-5 gnd Finanzwirtschaft (DE-588)4017214-4 gnd Finanzierungskontrolle (DE-588)4124974-4 gnd Rechnungslegung (DE-588)4128343-0 gnd |
subject_GND | (DE-588)4048731-3 (DE-588)4056673-0 (DE-588)4115716-3 (DE-588)4048732-5 (DE-588)4017214-4 (DE-588)4124974-4 (DE-588)4128343-0 (DE-588)4022153-2 |
title | Public sector financial control and accounting |
title_auth | Public sector financial control and accounting |
title_exact_search | Public sector financial control and accounting |
title_exact_search_txtP | Public sector financial control and accounting |
title_full | Public sector financial control and accounting John J. Glynn |
title_fullStr | Public sector financial control and accounting John J. Glynn |
title_full_unstemmed | Public sector financial control and accounting John J. Glynn |
title_short | Public sector financial control and accounting |
title_sort | public sector financial control and accounting |
topic | Finanzwirtschaft Finance, Public -- Accounting Finance, Public -- Auditing Finance, Public -- Great Britain -- Accounting Finance, Public -- Great Britain -- Auditing Rechnungsprüfung (DE-588)4048731-3 gnd Öffentlicher Sektor (DE-588)4056673-0 gnd Reform (DE-588)4115716-3 gnd Rechnungswesen (DE-588)4048732-5 gnd Finanzwirtschaft (DE-588)4017214-4 gnd Finanzierungskontrolle (DE-588)4124974-4 gnd Rechnungslegung (DE-588)4128343-0 gnd |
topic_facet | Finanzwirtschaft Finance, Public -- Accounting Finance, Public -- Auditing Finance, Public -- Great Britain -- Accounting Finance, Public -- Great Britain -- Auditing Rechnungsprüfung Öffentlicher Sektor Reform Rechnungswesen Finanzierungskontrolle Rechnungslegung Großbritannien |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016840741&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT glynnjohnj publicsectorfinancialcontrolandaccounting |