Chapter 8: Accountability and financial reporting
The links below include all the resources mentioned in the ‘Further Watching and Reading’ section at the end of the chapter plus some other relevant resources I have found since the manuscript was finished.
Accounting and Business Ethics: An Introduction by McPhail & Walters (2009)
The Consultative Committee of Accounting Bodies (2022) five sets of case studies to illustrate how the codes of ethics can be applied in five different work contexts
The Institute for Government’s (2018) discussion paper, Accountability in Modern Government: What Are the Issues?
Public Sector Financial Management (3rd Edition) by Coombs & Jenkins (2002)
Public Sector Accounting (6th edition) by Jones and Pendlebury (2010)
Public Sector Accounting and Budgeting for Non-Specialists by van Helden & Hodges (2015)
The National Audit Office’s introductory guide, Understanding Central Government’s Accounts.
IFAC promotes the adoption of accrual accounting by PBEs with its Accountability Now programme
The IMF’s Fiscal Affairs Department’s handbook for Implementing Accrual Accounting in the Public Sector (Cavanagh, Flynn and Moretti, 2016).
For more information about the IASB, and the IFRS in particular, explore the material on the website at www.ifrs.org/
You can find the full text of all the IPSASs in the annually published handbook of pronouncements at the IPSASB’s website
IPSAS In Your Pocket guide from the IASplus.
Interpretation and Application of IPSAS by Aggestam-Pontoppidan & Andernack (2016).
Schmidthuber, Hilgers, and Hofmann (2022) have produced a literature review about the adoption of IPSAS and the implementation of accrual accounting based on IPSAS.
The United Nations provides a free online IPSAS training programme
National Audit Office’s interactive guide Good Practice in Annual Reporting (2022)
Seven Times Accounting Changed History by McCallum (2016)