Financial Sustainability of Public Sector Entities The Relevance of Accounting Frameworks /

This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for ex...

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Bibliographic Details
Corporate Author: SpringerLink (Online service)
Other Authors: Caruana, Josette (Editor, http://id.loc.gov/vocabulary/relators/edt), Brusca, Isabel (Editor, http://id.loc.gov/vocabulary/relators/edt), Caperchione, Eugenio (Editor, http://id.loc.gov/vocabulary/relators/edt), Cohen, Sandra (Editor, http://id.loc.gov/vocabulary/relators/edt), Manes Rossi, Francesca (Editor, http://id.loc.gov/vocabulary/relators/edt)
Format: Electronic eBook
Language:English
Published: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2019.
Edition:1st ed. 2019.
Series:Public Sector Financial Management
Subjects:
Online Access:Full Text via HEAL-Link
Description
Summary:This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities. Josette Caruana is a Lecturer at the Department of Accountancy, University of Malta, Malta. Isabel Brusca is Professor in Accounting at the Department of Accounting and Finance, University of Zaragoza, Spain. Eugenio Caperchione is Professor of Public Sector Accounting at the Department of Economics, Modena and Reggio Emilia University, Italy. Sandra Cohen is Associate Professor of Accounting at the Department of Business Administration, Athens University of Economics and Business, Greece. Francesca Manes Rossi is Associate Professor of Accounting at the Department of Management and Information Systems, Salerno University, Italy.
Physical Description:XIX, 219 p. 7 illus. online resource.
ISBN:9783030060374
DOI:10.1007/978-3-030-06037-4