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Managerial cost accounting is the financial and managerial tool that is used to estimate the organizational cost of products and services in business and government. In recent decades, cost accounting in the United States and other advanced industrial countries has been dominated by discussions of Activity Based Costing or ABC. While ABC can be shown to produce a more accurate estimate of cost than older and more basic types of cost accounting, ABC is not used extensively in many governments. We argue that this recent focus on ABC has stifled examination and discussion of how government cost accounting is being used and how it could be used in practice. The study of cost accounting practice ...
Highly applicable – the choice of featured techniques is weighted heavily toward those that have been field-tested in local government settings and shown to work in that arena. Very clearly organised into sections by clustering techniques that share particular characteristics. The simplified, practical approach will make this a popular primary text for professors seeking to shift the balance in their analysis course toward techniques more likely to be used by their students on the job. A website with online resources, including Excel templates, provided.
This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.
Long-term economic growth and increasing vehicle congestion is creating a greater demand for efficient and safe transportation. The high cost of maintaining and fixing pre-existing infrastructure is leading the industry to realize that sustainable long-term transportation planning is needed to keep pace with the growing economy. Building a Sustainable Transportation Infrastructure for Long-Term Economic Growth examines contemporary transportation issues through the lens of various modes of transportation while also focusing on the importance of sustainability, urban planning, and funding. The book covers the topics of sustainability and climate change, public management and planning, financing of transportation infrastructure, and revenue and spending issues facing modern transportation infrastructure. It is ideally designed for engineers, planners, government officials, transportation specialists, legislators, researchers, academicians, students, and industry professionals seeking current research on sustainable transport systems.
The problem of cooperation is one of the core issues in sociology and social science more in general. The key question is how humans, groups, organizations, institutions, and countries can avoid or overcome the collective good dilemmas that could lead to a Hobbesian "war of all against all". The chapters in this book provide state of the art examples of research on this crucial topic. These include theoretical, laboratory, and field studies on trust and cooperation, thereby approaching the issue in three complementary and synergetic ways. The theoretical work covers articles on trust and control, reputation formation, and paradigmatic articles on the benefits and caveats of abstracting reali...
Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.
North Carolina represents a perfect distillation of the promise and peril of modern American democracy: hyperpartisanship, gerrymandering, dissatisfaction with the two-party system, the urban-rural divide—these issues are all brought into sharp relief in the Tar Heel State. For that reason, North Carolina politics and government are increasingly of interest not just to North Carolina citizens but to journalists, political observers, and people across the country. Political scientist Christopher A. Cooper, to whom the national media go when they need a quote about North Carolina politics, offers a primer made for all people, no matter their political leanings. Readers will be introduced to everything that has made North Carolina the most purple of purple states—from the state constitution and the influence of think tanks to the growing racial diversity of the state and the limitations on the governor’s power. By explaining how we came to be in the political situation we are in, Cooper shows us where we might go next. And, as many have said, “As North Carolina goes, so goes the nation.”