Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

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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 analysing 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 THE AUTHOR S.K. Das

After Post graduation from Calcutta University Dr. Sujit Kumar Das joined Bangabasi College as lecturer in 1981 and served the institution up to January 2000 when he joined New Alipore College as Principal. He did his Ph.D. from Kalyani University under the supervision of Dr. Pronab Kumar Bhattacharya, Dean, faculty of Arts and Commerce, Kalyani University.

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Bibliographic information

Title
Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government
Author
Edition
1st ed.
Publisher
ISBN
0195698339
Length
xiv+223p., Notes; Bibliography; Index; 22cm.
Subjects