Towards Integrated Reporting Accounting Change in the Public Sector /

• Main Authors: Katsikas, Epameinondas (Author), Manes Rossi, Francesca (Author), Orelli, Rebecca L. (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Springer, 2017.
• Series: SpringerBriefs in Accounting,
• Subjects: Business.; Accounting.; Bookkeeping.; Industrial management > Environmental aspects.; Social responsibility of business.; Finance, Public.; Business and Management.; Accounting/Auditing.; Public Finance.; Corporate Social Responsibility.; Sustainability Management.

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...

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.