Financial Sustainability of Public Sector Entities [electronic resource] : The Relevance of Accounting Frameworks / edited by Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi.
Erişim Adresi
ISBN
9783030060374
Dil Kodu
İngilizce
Yer Numarası
DK/20112
Basım Bildirimi
1st ed. 2019.
Yayın Bilgisi
Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2019.
Fiziksel Niteleme
XIX, 219 p. 7 illus. online resource.
Dizi
Public Sector Financial Management, 2946-5508
İçindekiler Notu
1. Exploring the relevance of accounting frameworks in the pursuit of financial sustainability of public sector entities: a holistic approach - Josette Caruana, Isabel Brusca. Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi -- 2. The potential role of Public Sector Accounting Frameworks towards financial sustainability reporting - Giovanna Dabbicco -- 3. A framework for comparing financial sustainability in EU countries: national accounts, governmental accounting and the challenge of harmonization - Vicente Montesinos, Rosa Dasi and Isabel Brusca -- 4. The role of budgetary rules in multi-level government - Enrico Guarini and Anna Francesca Pattaro -- 5. Accounting framework (re)interpretation to accommodate tensions from financial sustainability competing concepts - André C B Aquino and Ricardo Lopes Cardoso -- 6. Making Financial Sustainability Measurement more Relevant: the Consolidated Financial Statement Analysis - Cristian Carini and Claudio Teodori -- 7. The role of public sector accounting on financial sustainability and government effectiveness - Marco Bisogno and Beatriz Cuadrado-Ballesteros -- 8. Cost Accounting Systems and Practices in Public Organizations: A Framework for Understanding Costing Evolution and Connections to Sustainability Strategies - Zachary Mohr -- 9. Financial sustainability of Higher Education Institutions: a challenge for the accounting system - Ferdinando Di Carlo and Guido Modugno -- 10. Integrated Popular Reporting as a tool for Citizen Involvement in Financial Sustainability decisions - Natalia Aversano, Paolo Tartaglia Polcini, Giuseppe Sannino and Francesco Agliata.
Özet, vb.
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.
Konu
Political planning.
Finance, Public.
Accounting.
Europe __ Politics and government.
Political science.
Executive power.
Public Policy.
Public Finance.
Financial Accounting.
European Politics.
Governance and Government.
Executive Politics.
Finance, Public.
Accounting.
Europe __ Politics and government.
Political science.
Executive power.
Public Policy.
Public Finance.
Financial Accounting.
European Politics.
Governance and Government.
Executive Politics.
Diğer Yazarlar
Kurum Adı
Eseri Alıntıla
Referansları kullanmadan önce gözden geçirmeniz ve varsa gerekli düzeltmeleri yapmanız önerilir.
Dijital Kaynak
MARC Görünümü
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250 |a1st ed. 2019.
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520 |aThis 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.
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650 0|aFinance, Public.
650 0|aAccounting.
650 0|aEurope|xPolitics and government.
650 0|aPolitical science.
650 0|aExecutive power.
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650 24|aPublic Finance.
650 24|aFinancial Accounting.
650 24|aEuropean Politics.
650 24|aGovernance and Government.
650 24|aExecutive Politics.
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001 818904
003 TR_AnAIT
005 20260130175600
007 cr nn 008mamaa
008 190301s2019 sz | s |||| 0|eng d
020 |a9783030060374|9978-3-030-06037-4
024 7 |a10.1007/978-3-030-06037-4|2doi
041 |aeng
049 |aTürk Tarih Kurumu Kütüphanesi
050 4|aJF1525.P6
072 7|aJPP|2bicssc
072 7|aPOL028000|2bisacsh
072 7|aJPP|2thema
082 04|a320.6|223
090 |aDK/20112
245 10|aFinancial Sustainability of Public Sector Entities|h[electronic resource] :|bThe Relevance of Accounting Frameworks /|cedited by Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi.
250 |a1st ed. 2019.
264 1|aCham :|bSpringer International Publishing :|bImprint: Palgrave Macmillan,|c2019.
300 |aXIX, 219 p. 7 illus.|bonline resource.
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
347 |atext file|bPDF|2rda
490 1 |aPublic Sector Financial Management,|x2946-5508
505 0 |a1. Exploring the relevance of accounting frameworks in the pursuit of financial sustainability of public sector entities: a holistic approach - Josette Caruana, Isabel Brusca. Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi -- 2. The potential role of Public Sector Accounting Frameworks towards financial sustainability reporting - Giovanna Dabbicco -- 3. A framework for comparing financial sustainability in EU countries: national accounts, governmental accounting and the challenge of harmonization - Vicente Montesinos, Rosa Dasi and Isabel Brusca -- 4. The role of budgetary rules in multi-level government - Enrico Guarini and Anna Francesca Pattaro -- 5. Accounting framework (re)interpretation to accommodate tensions from financial sustainability competing concepts - André C B Aquino and Ricardo Lopes Cardoso -- 6. Making Financial Sustainability Measurement more Relevant: the Consolidated Financial Statement Analysis - Cristian Carini and Claudio Teodori -- 7. The role of public sector accounting on financial sustainability and government effectiveness - Marco Bisogno and Beatriz Cuadrado-Ballesteros -- 8. Cost Accounting Systems and Practices in Public Organizations: A Framework for Understanding Costing Evolution and Connections to Sustainability Strategies - Zachary Mohr -- 9. Financial sustainability of Higher Education Institutions: a challenge for the accounting system - Ferdinando Di Carlo and Guido Modugno -- 10. Integrated Popular Reporting as a tool for Citizen Involvement in Financial Sustainability decisions - Natalia Aversano, Paolo Tartaglia Polcini, Giuseppe Sannino and Francesco Agliata.
520 |aThis 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.
650 0|aPolitical planning.
650 0|aFinance, Public.
650 0|aAccounting.
650 0|aEurope|xPolitics and government.
650 0|aPolitical science.
650 0|aExecutive power.
650 14|aPublic Policy.
650 24|aPublic Finance.
650 24|aFinancial Accounting.
650 24|aEuropean Politics.
650 24|aGovernance and Government.
650 24|aExecutive Politics.
700 1 |aCaruana, Josette.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
700 1 |aBrusca, Isabel.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
700 1 |aCaperchione, Eugenio.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
700 1 |aCohen, Sandra.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
700 1 |aManes Rossi, Francesca.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
710 2 |aSpringerLink (Online service)
773 0 |tSpringer Nature eBook
776 08|iPrinted edition:|z9783030060367
776 08|iPrinted edition:|z9783030060381
830 0|aPublic Sector Financial Management,|x2946-5508
856 40|uhttps://doi.org/10.1007/978-3-030-06037-4
912 |aZDB-2-POS
912 |aZDB-2-SXPI
950 |aPolitical Science and International Studies (SpringerNature-41174)
950 |aPolitical Science and International Studies (R0) (SpringerNature-43724)
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