Main description:

This book describes innovative governance arrangements in the public sector based on strategic management accounting and auditing processes and explains the importance of such processes and arrangements for effective governance. The themes discussed are relevant to national, regional, and local (i.e., county, city, or village) government, as well as to public health care bodies and other public organizations. The role of public sector accounting and auditing is described in detail, covering both internal and external public sector auditing, reporting, performance measurement, and ICT support. Questions on the direction of public sector accounting and auditing are addressed, and the benefits of innovative governance initiatives in the public sector are fully explored with the help of informative case studies. The book will be of interest to all who are involved in public sector governance as well as to academics and others with an interest in the subject.

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