Includes bibliographical references and index.

Contents: 1. The nature of the public sector -- The nature of government Governance and public management Public finance Public money Accountants and the public sector Further reading 2. Performance measurement -- Non-financial performance measurement Challenges of performance measurement Further reading 3. Fundamentals of accounting -- Elements of accounting Bases of accounting National accounting and government budgeting Further reading 4. Budgetary policies and processes -- The rational control cycle Fiscal years Budgeting for inputs, outputs and outcomes Budgetary processes Further reading 5. Form and contents of budgets -- Organizational structures and programmed structures Capital budgets Line-item, incremental budgets Output measurement and outcomes Zero-base reviews Further reading 6. Budgetary control -- Central financial control Devolved forms of financial control Budget reporting Further reading 7. Costing -- Organizational units, programmes and products Pricing and reimbursement Incremental changes in output Outsourcing Further reading 8. Financial reporting -- Form and content of published financial reports Accrual accounting special topics Policy-making Conceptual frameworks 9. Auditing --