Book Review: Public sector accounting and financial control: D. Henley, C. Holtman, A. Likierman and J. Perrin

Authors

John J. Glynn, University of WollongongFollow

RIS ID

68532

Publication Details

Glynn, J. J. (1990). Book Review: Public sector accounting and financial control: D. Henley, C. Holtman, A. Likierman and J. Perrin. British Accounting Review, 22 (3), 294-295.

Abstract

Since the second edition of this book was published in 1986 the rapid pace of development and change in public sector finance, fmancial control and accounting has continued apace. In the field of central government, the financial initiative has matured and there has been progress in developing improved performance indicators, reporting and individual accountability. The phased privatisation of nationalised industries and utilities continues. In local government the plans to replace domestic rates by the community charge, and new capital controls and possible changes in capital accounting pose new problems and challenges for financial managers. In the National Health Service attempts continue to improve overall resource management.