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This book maps the progress of the implementation of accruals accounting in the public sectors in NI and the ROI, evaluates this against stated plans for implementation and suggests possible reasons for the differing trajectories of change. It should be of interest to accounting practitioners, public policy makers and the academic community.
ISBN/EAN | 9780903854795 |
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Author | Noel Hyndman & Ciaran Connolly |
Publisher | Chartered Accountants Ireland |
Publication date | 30 Nov 2009 |
Format | Paperback |
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Accruals Accounting in the Irish Public Sector
This book outlines the recent history of public sector reform in the UK and ROI; presents comprehensive coverage of the case for and against the introduction of accruals accounting in the public sector; and details the accounting requirements of central government departments in NI and the ROI.
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