Public Sector Accounting, Financial Accountability and Viability in Times of Crisis [electronic resource] / edited by Giovanna Dabbicco, Marco Bisogno, Josette Caruana, Johan Christiaens.
Erişim Adresi
ISBN
9783031047459
Dil Kodu
İngilizce
Yer Numarası
DK/20747
Basım Bildirimi
1st ed. 2022.
Yayın Bilgisi
Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2022.
Fiziksel Niteleme
XXX, 279 p. 14 illus. online resource.
Dizi
Public Sector Financial Management, 2946-5508
İçindekiler Notu
1. Introduction -- 2. Government Finance Statistics for 2020 and beyond -- 3. A comparison of Measures taken by governments worldwide -- 4. The performance of COVID-19 expenses in various sectors of national economies -- 5. The impact of COVID measures on public sector balance sheets -- 6. The effect on international accountancy standards setters -- 7. How can IPSAS’ existing guidance be revised in exceptional financial situations -- 8. Conclusion.
Özet, vb.
“This book provides a rich account of the pervasive and important roles played by public sector accounting, financial management, auditing, and budgeting systems during the pandemic and also on the critical issues they may have raised, or not contributed to avoid”. - Ileana Steccolini, Professor of Accounting, University of Essex, UK This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations. Giovanna Dabbicco is a Researcher at the National Statistical Office (ISTAT) of Italy. She was previously Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Her expertise is at the interface of accounting, statistics and management, in particular government accounting and national accounting. Giovanna Dabbicco is Researcher at the Italian National Statistical Office (ISTAT). She was formerly Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Marco Bisogno is Associate Professor in Accounting at the University of Salerno, Italy. Josette Caruana is Senior Lecturer in the Department of Accountancy at the University of Malta. Johan Christiaens is Professor in the Department of Accounting, Corporate Finance and Taxation at Ghent University, Belgium.
Konu
Public administration.
Accounting.
Political planning.
Public Management.
Accounting.
Policy Formulation.
Accounting.
Political planning.
Public Management.
Accounting.
Policy Formulation.
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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520 |a“This book provides a rich account of the pervasive and important roles played by public sector accounting, financial management, auditing, and budgeting systems during the pandemic and also on the critical issues they may have raised, or not contributed to avoid”. - Ileana Steccolini, Professor of Accounting, University of Essex, UK This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations. Giovanna Dabbicco is a Researcher at the National Statistical Office (ISTAT) of Italy. She was previously Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Her expertise is at the interface of accounting, statistics and management, in particular government accounting and national accounting. Giovanna Dabbicco is Researcher at the Italian National Statistical Office (ISTAT). She was formerly Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Marco Bisogno is Associate Professor in Accounting at the University of Salerno, Italy. Josette Caruana is Senior Lecturer in the Department of Accountancy at the University of Malta. Johan Christiaens is Professor in the Department of Accounting, Corporate Finance and Taxation at Ghent University, Belgium.
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650 0|aPolitical planning.
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072 7|aJPP|2bicssc
072 7|aPOL017000|2bisacsh
072 7|aJPP|2thema
082 04|a351|223
090 |aDK/20747
245 10|aPublic Sector Accounting, Financial Accountability and Viability in Times of Crisis|h[electronic resource] /|cedited by Giovanna Dabbicco, Marco Bisogno, Josette Caruana, Johan Christiaens.
250 |a1st ed. 2022.
264 1|aCham :|bSpringer International Publishing :|bImprint: Palgrave Macmillan,|c2022.
300 |aXXX, 279 p. 14 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. Introduction -- 2. Government Finance Statistics for 2020 and beyond -- 3. A comparison of Measures taken by governments worldwide -- 4. The performance of COVID-19 expenses in various sectors of national economies -- 5. The impact of COVID measures on public sector balance sheets -- 6. The effect on international accountancy standards setters -- 7. How can IPSAS’ existing guidance be revised in exceptional financial situations -- 8. Conclusion.
520 |a“This book provides a rich account of the pervasive and important roles played by public sector accounting, financial management, auditing, and budgeting systems during the pandemic and also on the critical issues they may have raised, or not contributed to avoid”. - Ileana Steccolini, Professor of Accounting, University of Essex, UK This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations. Giovanna Dabbicco is a Researcher at the National Statistical Office (ISTAT) of Italy. She was previously Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Her expertise is at the interface of accounting, statistics and management, in particular government accounting and national accounting. Giovanna Dabbicco is Researcher at the Italian National Statistical Office (ISTAT). She was formerly Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Marco Bisogno is Associate Professor in Accounting at the University of Salerno, Italy. Josette Caruana is Senior Lecturer in the Department of Accountancy at the University of Malta. Johan Christiaens is Professor in the Department of Accounting, Corporate Finance and Taxation at Ghent University, Belgium.
650 0|aPublic administration.
650 0|aAccounting.
650 0|aPolitical planning.
650 14|aPublic Management.
650 24|aAccounting.
650 24|aPolicy Formulation.
700 1 |aDabbicco, Giovanna.|eeditor.|0(orcid)0000-0002-3056-5112|1https://orcid.org/0000-0002-3056-5112|4edt|4http://id.loc.gov/vocabulary/relators/edt
700 1 |aBisogno, Marco.|eeditor.|0(orcid)0000-0003-3155-2919|1https://orcid.org/0000-0003-3155-2919|4edt|4http://id.loc.gov/vocabulary/relators/edt
700 1 |aCaruana, Josette.|eeditor.|0(orcid)0000-0002-6099-1577|1https://orcid.org/0000-0002-6099-1577|4edt|4http://id.loc.gov/vocabulary/relators/edt
700 1 |aChristiaens, Johan.|eeditor.|4edt|4http://id.loc.gov/vocabulary/relators/edt
710 2 |aSpringerLink (Online service)
773 0 |tSpringer Nature eBook
776 08|iPrinted edition:|z9783031047442
776 08|iPrinted edition:|z9783031047466
776 08|iPrinted edition:|z9783031047473
830 0|aPublic Sector Financial Management,|x2946-5508
856 40|uhttps://doi.org/10.1007/978-3-031-04745-9
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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