New Trends in Public Sector Reporting : Integrated Reporting and Beyond (Public Sector Financial Management) / Manes-Rossi, Francesca (EDT)/ Levy Orelli, Rebecca (EDT)

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公共部門にみる統合報告の新たなトレンド<br>New Trends in Public Sector Reporting : Integrated Reporting and Beyond (Public Sector Financial Management)

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公共部門にみる統合報告の新たなトレンド
New Trends in Public Sector Reporting : Integrated Reporting and Beyond (Public Sector Financial Management)

Manes-Rossi, Francesca (EDT)/ Levy Orelli, Rebecca (EDT)

ウェブストア価格 ¥34,465（本体¥31,332）
Springer Nature Switzerland AG（2020/05発売）
外貨定価 US$ 169.99
ポイント 313pt

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製本 Hardcover:ハードカバー版／ページ数 213 p.
言語 ENG
商品コード 9783030400552

Full Description

This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.

Chapter 1. Contemporary challenges in the public sector reporting - James Guthrie and Ann Martin-Sardesai.- Chapter 2. The rise of Integrated Reporting in the Public Sector: An analysis of transnational governance interactions - Caroline Aggestam Pontoppidan and Amanda Sonnerfeldt.- Chapter 3. Assessing universities' Global Reporting Initiative G4-Sustainability Reports in concurrence with Stakeholder Inclusiveness - Judith Frei, Melanie Lubinger, Dorothea Greiling.- Chapter 4. Public sector reporting: Lessons learnt from participatory budgeting - Peter C. Lorson and Ellen Haustein.- Chapter 5. New reporting tools at the central government level - experiences in light of a budgeting and accounting reform in Austria - Iris Saliterer and Sanja Korac.- Chapter 6. No longer only numbers: an exploratory analysis of the visual turn in reporting of public sector organisations- Pasquale Ruggiero.- Chapter 7. Are Romanian Higher Education Institutions prepared for an Integrated Reporting? The case of Babes-Bolyai University - Adriana Tiron-Tudor, Gianluca Zanellato, Oprisor Tudor, Teodora Farcas.- Chapter 8. Determinants of Environmental, Social, and Governance Reporting of Rail Companies: Does State Ownership Matter? - İsmail Çağrı Özcan.- Chapter 9. Integrated reporting in municipally owned corporations: a case study in Italy. - Spiridione Lucio Dicorato, Chiara Di Gerio, Gloria Fiorani, Giuseppe Paciullo.- Chapter 10. Reflections on new trends in Public Sector Reporting: Integrated Reporting and Beyond - Francesca Manes Rossi and Rebecca Levy Orelli.