Implementing reforms in public sector accounting

Capa
Susana Jorge
Imprensa da Universidade de Coimbra / Coimbra University Press, 01/07/2008 - 517 páginas

Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.

 

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Índice

Part 3 Local Government Studies
227
Part 4 Financial Reporting Information Users and Accountability
311
Part 5 Performance and Management Accounting
405
Part 6 Special Topics
457
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Acerca do autor (2008)

Susana Margarida Faustino Jorge é Licenciada em Organização e Gestão de Empresas pela Faculdade de Economia da Universidade de Coimbra (1994). Mestre em Gestão de Empresas, na especialidade de Finanças Empresariais, pela Escola de Economia e Gestão da Universidade do Minho (1998). Doutorada em Contabilidade e Finanças, na especialidade de Contabilidade dos Governos Locais, pela Birmingham Business School da Universidade de Birmingham, Inglaterra (2003). Professora Auxiliar na Faculdade de Economia da Universidade de Coimbra, onde leciona nas áreas de Contabilidade Pública e Contabilidade Financeira, a nível de graduação e pós-graduação. Membro do conselho científico da rede internacional de investigação CIGAR – Comparative International Governmental Accounting Research. Membro afiliado do Núcleo de Estudos em Administração e Políticas Públicas (NEAPP), centro de investigação da Escola de Economia e Gestão da Universidade do Minho. Membro colaborador do Coimbra Centre for Innovative Management (CCIM), centro de investigação da Faculdade de Economia da Universidade de Coimbra; e do Centro de Investigação em Contabilidade e Fiscalidade (CICF) da Escola Superior de Gestão do Instituto Politécnico do Cávado e Ave. Investigadora na área de Contabilidade Pública, com especial preferência por Contabilidade Autárquica, tendo participado em vários projetos e sendo autora de diversas publicações e comunicações nacionais e internacionais.

 

She holds a Bachelor’s degree in Business Management and Organization from the Faculty of Economics of the University of Coimbra (1994). She also holds a Master’s degree in Business Management, specialising in Business Finances from the University of Minho’s School of Economics (1998). She holds a Doctorate in Finance and Accounting, specialising in Local Government Accounting from the Birmingham Business School at the University of Birmingham (2003). She is an Auxiliary Professor at the Faculty of Economics at the University of Coimbra, where she teaches in the areas of public accounting and financial accounting, at both graduate and post-graduate level. She is a member of the international research network, CIGAR – Comparative International Governmental Accounting Research Scientific Council. She is an associate member of the Public Policy and Administration Department (NEAPP) and the research centre at the University of Minho School of Economics and Management. She is a participating member of the Coimbra Centre for Innovative Management (CCIM), the research centre at the Faculty of Economics at the University of Coimbra, and the Research Centre for Taxation and Accounting (CECF) at the Escola Superior de Gestão do Instituto Politécnico do Cávado e Ave. She has carried out research in public accounting, especially local authority accounting, and she has taken part in several projects and has authored several papers published both nationally and internationally.

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