|
|
|
|
LEADER |
03215nam a22005775i 4500 |
001 |
978-3-319-47235-5 |
003 |
DE-He213 |
005 |
20161008090703.0 |
007 |
cr nn 008mamaa |
008 |
161008s2017 gw | s |||| 0|eng d |
020 |
|
|
|a 9783319472355
|9 978-3-319-47235-5
|
024 |
7 |
|
|a 10.1007/978-3-319-47235-5
|2 doi
|
040 |
|
|
|d GrThAP
|
050 |
|
4 |
|a HF5601-5688
|
050 |
|
4 |
|a HF5667-5668.252
|
072 |
|
7 |
|a KF
|2 bicssc
|
072 |
|
7 |
|a KFCM
|2 bicssc
|
072 |
|
7 |
|a BUS001040
|2 bisacsh
|
072 |
|
7 |
|a BUS001010
|2 bisacsh
|
082 |
0 |
4 |
|a 657
|2 23
|
100 |
1 |
|
|a Katsikas, Epameinondas.
|e author.
|
245 |
1 |
0 |
|a Towards Integrated Reporting
|h [electronic resource] :
|b Accounting Change in the Public Sector /
|c by Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli.
|
264 |
|
1 |
|a Cham :
|b Springer International Publishing :
|b Imprint: Springer,
|c 2017.
|
300 |
|
|
|a X, 119 p. 6 illus., 3 illus. in color.
|b online resource.
|
336 |
|
|
|a text
|b txt
|2 rdacontent
|
337 |
|
|
|a computer
|b c
|2 rdamedia
|
338 |
|
|
|a online resource
|b cr
|2 rdacarrier
|
347 |
|
|
|a text file
|b PDF
|2 rda
|
490 |
1 |
|
|a SpringerBriefs in Accounting,
|x 2196-7873
|
505 |
0 |
|
|a Introduction -- Setting the Context for Integrated Reporting in the Public Sector -- Accounting Change: Integrated Reporting through the Lens of Institutional Theory -- Principles, Concepts and Elements of Integrated Reporting -- Accounting Change and Integrated Reporting in Practice: The Case of Hera.
|
520 |
|
|
|a This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.
|
650 |
|
0 |
|a Business.
|
650 |
|
0 |
|a Accounting.
|
650 |
|
0 |
|a Bookkeeping.
|
650 |
|
0 |
|a Industrial management
|x Environmental aspects.
|
650 |
|
0 |
|a Social responsibility of business.
|
650 |
|
0 |
|a Finance, Public.
|
650 |
1 |
4 |
|a Business and Management.
|
650 |
2 |
4 |
|a Accounting/Auditing.
|
650 |
2 |
4 |
|a Public Finance.
|
650 |
2 |
4 |
|a Corporate Social Responsibility.
|
650 |
2 |
4 |
|a Sustainability Management.
|
700 |
1 |
|
|a Manes Rossi, Francesca.
|e author.
|
700 |
1 |
|
|a Orelli, Rebecca L.
|e author.
|
710 |
2 |
|
|a SpringerLink (Online service)
|
773 |
0 |
|
|t Springer eBooks
|
776 |
0 |
8 |
|i Printed edition:
|z 9783319472348
|
830 |
|
0 |
|a SpringerBriefs in Accounting,
|x 2196-7873
|
856 |
4 |
0 |
|u http://dx.doi.org/10.1007/978-3-319-47235-5
|z Full Text via HEAL-Link
|
912 |
|
|
|a ZDB-2-BUM
|
950 |
|
|
|a Business and Management (Springer-41169)
|