- Ankara Üniversitesi SBF Dergisi
- Cilt: 80 Sayı: 4
- Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector
Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector
Authors : Sercan Yavan
Pages : 819-823
Doi:10.33630/ausbf.1621954
View : 104 | Download : 104
Publication Date : 2025-12-10
Article Type : Other Papers
Abstract :Gary Bandy\\\'s Financial Management and Accounting in the Public Sector, regarded as a seminal book in the field of public finance and accounting, has been analysed in this study. According to Bandy, public financial management is a strategic management approach that prioritises democratic accountability, transparency, and the public welfare rather than being a technical procedure. The book addresses all aspects of public financial management process, focussing on essential issues including the public budget, taxation, financial control, accountability, and auditing. This article examines Bandy\\\'s book\\\'s theoretical and practical contributions to public financial management, with an emphasis on the benefits it provides for academic research and practical applications. Furthermore, the book\\\'s contribution to academic and practical studies in public financial management has been discussed, with a particular emphasis on how the inclusion of current technologies such as artificial intelligence and digital transformation in the book could help the work adapt to contemporary public administration dynamics.Keywords : Kamu Bütçelemesi, Hesap Verebilirlik, Sürdürülebilir Mali Yönetim
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