Cases in public sector accounting - Brian A Rutherford

This book presents an extensive set of applied material dealing with financial and management accounting practice in the public sector. It is designed to be used in conjunction with one or more of the established texts on the concepts and principles of public sector accounting.

The authors present fourteen original case studies of financial and management accounting practice across a range of public sector organizations. The cases are grouped by type of organization because many of them deal with a number of reporting and
measurement themes and issues, for example, principles and methods of financial accounting, issues of management control and financial management, and accountability to multiple stakeholders.

All the case studies contain accounting information extracted from published financial statements or internal management records. The book includes short cases, where students are expected to collect additional information themselves, as well as longer, more detailed cases which are intended to encourage students to sift through the data for the relevant facts. Each case concludes with discussion questions.

Detailed notes for discussion on the end-of-case questions are given in the Guidance Notes for Lecturers - available free of charge for those adopting this book for course use.