|Definitions and coverage
covers the financial aspects of stewardship and of
improving efficiency and effectiveness in government.
Accountancy is a
sub-set of financial management which includes planning
and budgeting, financial aspects of policy, financial
analysis, financial control, internal financial management,
performance measurement, financial reporting and audit
and forensic work. (Accountancy is not the same as
accountability, which is the main focus of 'Government
and trainees of the 6 professional bodies covering
the UK and Ireland which make up the Consultative
Committee of Accountancy Bodies or members and trainees
of the Association of Accounting Technicians.