Public Sector Accounting

This book has been written to provide readers with a discussion of different aspects of financial and management accounting in the public sector. The book provides relevant information and guidance needed for accountability and decision making in this context, and explains how financial management tools are implemented and used in the public sector. By inviting various authors with different perspectives and experience, we hope that the book will provide a multi-faceted picture of the various problems in the field. However, this also means that the approaches and arguments presented in the different chapters sometimes differ, depending on the author’s position, view and conception of knowledge. Each chapter has been subject to a peer-review process; however, each author is responsible for his own contribution(s).