Abstract
Despite its long and continuous history government accounting remains academically and professionally a neglected area. Writers on accounting have been preoccupied with the commercial problems thrown up in the aftermath of the industrial revolution and innovations in the field of government finance have been pioneered by economists. Of these national income accounting and input-output analysis are discussed in Chapter 9, while Programming Planning Budgeting Systems (PPBS), zero base budgeting (ZBB) and Cost Benefit analysis (CBA) are examined below.
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Further Reading
Accounting Standards Committee, Inflation accounting, an interim recommendation (The ‘Hyde’ guidelines) 1977; Current cost accounting (ED 24) 1979.
Bureau of the Budget (US), Measuring productivity of federal governmentorganisations (US Government Printing Office, 1967).
L. Chapman, Your Disobedient Servant (London: Chatto and Windus, 1978).
T. M. Coburn and M. E. Beesley, The London—Birmingham Motorway: Traffic and Economics, Road Research Laboratory Technical Paper no. 46 (HMSO, 1960).
C. D., Foster and M. E. Beesley, ‘Estimating the social benefit of constructing an underground railway in London’, Journal of the Royal Statistical Society (1963).
A. R Hanson and M. Walles, Governing Britain (London: Fontana/Colling, 1970).
H. Heclo and A. Wildaysky, The Private Government of Public Money (London: Macmillan, 1974).
I. M. D. Little, A Critique of Welfare Economics (Oxford University Press, 1960).
L. Merewitz and S. Sosnick, The Budget’s New Clothes (Markham, 1971).
E. J. Mishan, Cost Benefit Analysis (London: George Allen and Unwin, 1975).
E. L. Normanton, The Accountability and Audit of Governments (Manchester University Press, 1966).
J. W. Patillo, Zero-base Budgeting, A Planning, Resource Allocation and Control Tool (National Association of Accountants (USA), 1977).
D. W. Pearce, Cost Benefit Analysis (London: Macmillan, 1971).
G. Reid, The Politics of Financial Control (London: Hutchinson University Library, 1966).
C. Schultze, The Politics and Economics of Public Spending (New York: The Brookings Institution 1968).
A. Silkin, ‘The Expenditure Committee: A New Development?’, Public Administration (Spring, 1975).
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© 1981 R. J. Briston, J. R. Davies, P. N. Dean, C. Edwards, S. Ewing, C. S. Greensted, D. Lyall, the estate of C. McGeehan, W. McInnes, A. J. Millar, E. P. Minnis, L. Oakes, R. Perks, C. R. Tomkins
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Briston, R.J. (1981). Government Accounting. In: Introduction to Accountancy and Finance. Palgrave, London. https://doi.org/10.1007/978-1-349-16515-5_8
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DOI: https://doi.org/10.1007/978-1-349-16515-5_8
Publisher Name: Palgrave, London
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