Financial Sustainability of Public Sector Entities : The Relevance of Accounting Frameworks (Public Sector Financial Management) / Caruana, Josette (EDT)/ Brusca, Isabel (EDT)/ Caperchione, Eugenio (EDT)

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公共部門の財務的持続可能性<br>Financial Sustainability of Public Sector Entities : The Relevance of Accounting Frameworks (Public Sector Financial Management)

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公共部門の財務的持続可能性
Financial Sustainability of Public Sector Entities : The Relevance of Accounting Frameworks (Public Sector Financial Management)

Caruana, Josette (EDT)/ Brusca, Isabel (EDT)/ Caperchione, Eugenio (EDT)

ウェブストア価格 ¥37,252（本体¥33,866）
Springer Nature Switzerland AG（2019/03発売）
外貨定価 US$ 179.99
ポイント 338pt

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製本 Hardcover:ハードカバー版／ページ数 219 p.
商品コード 9783030060367

Full Description

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.

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.