Accruals Accounting in the Irish Public Sector: A Comparative Study of Northern Ireland and the Republic of Ireland Book

Over the last 25 years, numerous changes have occurred in the public sector in the Republic of Ireland (RoI) and UK. Collectively, these adjustments have been referred to as New Public Management (NPM) and are viewed as ways of improving planning, controlling, transparency and accountability. In tandem with NPM reforms, many governments around the world have made the transition from cash to accruals accounting, a move which facilitates comparisons with private sector providers of public services. This book: outlines the recent history of public sector reform in the UK and ROI; presents comprehensive coverage of the case for and against the introduction of accruals accounting in the public sector; and details the accounting requirements of central government departments in NI and the ROI. Drawing on in-depth interviews with those who are in a position to evaluate the accounting changes that have taken place in government departments in both jurisdictions, it presents a unique comparative study of public sector accounting practices. It maps the progress of the implementation of accruals accounting in the public sectors in NI and the ROI, evaluates this against stated plans for implementation and suggests possible reasons for the differing trajectories of change. It should be of interest to accounting practitioners, public policy makers and the academic community.Read More