rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Towards Integrated Reporting
    sub title: Accounting Change in the Public Sector
  name:
    name part: Katsikas, Epameinondas.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: Manes Rossi, Francesca.
    role:
      role term: author.
  name:
    name part: Orelli, Rebecca L.
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2017
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: X, 119 p. 6 illus., 3 illus. in color. online resource.
  abstract: 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.
  table of contents: 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.
  note: by Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli.
  subject:
    topic: Business
  subject:
    topic: Accounting
  subject:
    topic: Bookkeeping
  subject:
    topic: Industrial management
    topic: Environmental aspects
  subject:
    topic: Social responsibility of business
  subject:
    topic: Finance, Public
  subject:
    topic: Business and Management
  subject:
    topic: Accounting/Auditing
  subject:
    topic: Public Finance
  subject:
    topic: Corporate Social Responsibility
  subject:
    topic: Sustainability Management
  classification: HF5601-5688
  classification: HF5667-5668.252
  classification: 657
  related item:
    title info:
      title: Springer eBooks
  related item:
    title info:
      title: SpringerBriefs in Accounting
  identifier: 9783319472355
  identifier: http://dx.doi.org/10.1007/978-3-319-47235-5
  record info:
    record creation date: 161008
    record change date: 20161008090703.0
    record identifier: 978-3-319-47235-5