The Palgrave Handbook of Local Government Accounting History
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Beschreibung
The accounting of local government administrations has received much less attention than other areas in accounting history literature. This handbook is the first devoted entirely to local government accounting history and consolidates existing work in the field globally, while promoting avenues for further research.
Framed from a management accounting and financial reporting perspective, the handbook provides comprehensive coverage of public accounting practices throughout history and how they have shaped the management of public resources and services. Chapters cover a range of topics including audit and budget control, the nature of financial reporting, financial corruption in local government, prosopographical approaches to record-keeping, innovation in public sector accounting, and provision of services and infrastructure, all in comparative and cross-country contexts. The handbook also analyses key stakeholders in local government accounting and discusses ways in which various financing models and budgeting data have been utilised to face challenging economic circumstances. The book draws heavily on archival research, often where administrative bodies pre-dated the nation state, to demonstrate parallels between challenges and solutions in public service financing and provision over time and up to the present day. This book will be essential reading for scholars in accounting and accounting history, as well as those interested in the history of public administration and the public sector more broadly.
Martin Quinn is Professor of Management Accounting and Accounting History at Queen’s Business School (Belfast). He has published extensively in quality accounting journals and published several textbooks and an edited handbook. His research interests focus on accounting history and management accounting change.
Julie Bertz is an Assistant Professor in Accounting at Dublin City University Business School. Having worked as an accountant in local government, Julie’s research interests lie in public service management, change and accounting.
Elaine Stewart is a Senior Lecturer in Accounting at Queen’s Business School. Her research interests include financial reporting reforms in the UK and Irish central government; sustainability and climate change reporting in the public sector; and financial capability mechanisms in the not-for-profit sector.
The accounting of local government administrations has received much less attention than other areas in accounting history literature. This handbook is the first devoted entirely to local government accounting history and consolidates existing work in the field globally, while promoting avenues for further research.
Framed from a management accounting and financial reporting perspective, the handbook provides comprehensive coverage of public accounting practices throughout history and how they have shaped the management of public resources and services. Chapters cover a range of topics including audit and budget control, the nature of financial reporting, financial corruption in local government, prosopographical approaches to record-keeping, innovation in public sector accounting, and provision of services and infrastructure, all in comparative and cross-country contexts. The handbook also analyses key stakeholders in local government accounting and discusses ways in which various financing models and budgeting data have been utilised to face challenging economic circumstances. The book draws heavily on archival research, often where administrative bodies pre-dated the nation state, to demonstrate parallels between challenges and solutions in public service financing and provision over time and up to the present day. This book will be essential reading for scholars in accounting and accounting history, as well as those interested in the history of public administration and the public sector more broadly.
The first handbook devoted to local government accounting history with global case studies and perspectives Brings together research from archival sources scattered across the world Offers historical insight into financial burdens still faced by local government, including provision of public services
Autor*in
Martin Quinn
Themen in »The Palgrave Handbook of Local Government Accounting History«
Local Government Accounting Accounting history Public sector accounting Audit Budget control Financing local government Financial reporting in local government contexts Management accounting in local government contexts Archival accounting research Service provision funding models of local government Hospital accounting Financing of public services History of public finance municipal accounting