Book Review

Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector

Volume: 80 Number: 4 December 10, 2025
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Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector

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

Details

Primary Language

English

Subjects

Public Administration

Journal Section

Book Review

Early Pub Date

December 5, 2025

Publication Date

December 10, 2025

Submission Date

January 17, 2025

Acceptance Date

May 15, 2025

Published in Issue

Year 2025 Volume: 80 Number: 4

APA
Yavan, S. (2025). Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector. Ankara Üniversitesi SBF Dergisi, 80(4), 819-823. https://doi.org/10.33630/ausbf.1621954
AMA
1.Yavan S. Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector. SBF Dergisi. 2025;80(4):819-823. doi:10.33630/ausbf.1621954
Chicago
Yavan, Sercan. 2025. “Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector”. Ankara Üniversitesi SBF Dergisi 80 (4): 819-23. https://doi.org/10.33630/ausbf.1621954.
EndNote
Yavan S (December 1, 2025) Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector. Ankara Üniversitesi SBF Dergisi 80 4 819–823.
IEEE
[1]S. Yavan, “Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector”, SBF Dergisi, vol. 80, no. 4, pp. 819–823, Dec. 2025, doi: 10.33630/ausbf.1621954.
ISNAD
Yavan, Sercan. “Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector”. Ankara Üniversitesi SBF Dergisi 80/4 (December 1, 2025): 819-823. https://doi.org/10.33630/ausbf.1621954.
JAMA
1.Yavan S. Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector. SBF Dergisi. 2025;80:819–823.
MLA
Yavan, Sercan. “Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector”. Ankara Üniversitesi SBF Dergisi, vol. 80, no. 4, Dec. 2025, pp. 819-23, doi:10.33630/ausbf.1621954.
Vancouver
1.Sercan Yavan. Book Review: Bandy, Gary (2023) Financial Management and Accounting in the Public Sector. SBF Dergisi. 2025 Dec. 1;80(4):819-23. doi:10.33630/ausbf.1621954