Rethinking Public Accounting

This volume argues for reforms in India's public spending and accounting systems. According to the author, it will help set performance standards and provide reliable information to monitor government expenditure. Critically analyzing the cash accounting system, he shows that it is inadequate to respond to the requirements of public accounting. Strongly comparative in nature, the book explores the lessons learnt from cutting-edge accounting practices in the UK, New Zealand, Australia, and Sweden, drawing out and prescribing methods for India. This volume will be useful to bureaucrats, policymakers, and financial planners in the government. It will also serve as a reference text for civil service trainees, scholars, and researchers in politics and public administration.
About Author :
S. K. Das is Advisor, Indian Space Research Organisation (ISRA), Bangalore. He is author of Public Office, Private Interest: Bureaucracy and Corruption in India (OUP, 2001) and Civil Service Reform and Structural Adjustment (OUP,1998).
Contents :
Contents List of Tables Acknowledgements Introduction 1. Government Accounting 2. Government Accounting in India 3. Accrual Accounting in the New Zealand Government 4. Accrual Accounting in the Australian Government 5. Resource Accounting in the UK Government 6. Accrual Accounting in the Swedish Government 7. Comparative Experience: The Issues 8. Comparative Experience: The Gains 9. Introducing Accrual Accounting in the Indian Government 10. Implementation: A Roadmap Bibliography Further Reading Index