Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.

Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.

Contemporary Studies in Economic and Financial Analysis (CSEF 104) dedicates 16 chapters in articles and studies on Contemporary Issues of Business Economics and Finance. Authors contributed from the International Applied Social Science Congress, held in Turkey.

This international exploration on different economic systems provides a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in systems between states, and provides information to equip readers to minimize those differences.

The Routledge Handbook of Public Sector Accounting explores new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that realm. It focuses on critical analysis and reflection with respect to changing risk and crisis management patterns in the public sector in the current Covid- 19 and post- Covid- 19 era, across diverse social, political and institutional settings globally. This research-based edited book, targeted at scholars, professionals, teachers and consultants inthe fields of public sector accounting, auditing, accountability and management, offers high-level insights into the new architecture and execution of such activities in the emerging post-pandemic world. The chapters are written by leading scholars in the accounting and public administration disciplines internationally and provide important assessments, frameworks and recommendations concerning a wide variety of institutions, practices and policies with a view to addressing the many emerging societal, governmental and professional issues. Spanning theoretical, empirical and policy discussion contributions, the book’s chapters will be readily accessible to accounting, auditing and management audiences alike.

Covering established and emerging areas in the fast changing field of management accounting, this work discusses accounting practices such as budgeting, costing, responsibility accounting and capital investment analysis.

Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.

A New Social Street Economy: An Effect of The COVID-19 Pandemic explores the impact of the Corona crisis on the capitalist world and how it contributes to the four main dimensions of social economy; which are supply of needs, social benefit production, fair distribution and sustainability.

The financial community has undergone a realization of the failure of corporate communication required for forensic professionals to expose structural weaknesses within businesses. Many organizations and businesses within the financial community have flawed internal controls, poor corporate governance, and fraudulent financial statements. It is vital to develop forensic accounting techniques to reduce external auditor deficiencies in fraud detection and their implications and enhance corporate efficiency in fraud detection. The Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance discusses forensic accounting techniques and how forensic accountants add value while investigating claims and fraud. It further highlights the benefits of forensic accounting audits for corporate benefits and evidence acceptability. Covering topics such as credit card fraud, blockchain technology, and developing countries, this book is an excellent resource for accounting professionals, external auditors, students and faculty of higher education, auditors, researchers, and academicians.

Managing Risk and Decision Making in Times of Economic Distress adds much needed scholarly analysis of the fledgling decision/control approach, arguing the merits of its empirical content to shed light on the structure of capital contracts and rationale for diversity of objectives.