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Full Description
This book analyses the methods used to assess financial sustainability as defined by the International Federation of Accountants (IFAC). Recently, there have been calls to consider sustainability as a fundamental guiding principle in public management. The financial and economic crisis has spurred a demand for greater financial sustainability in public administrations. Although the concept of sustainability has been traditionally associated with three dimensions (environmental, social and economic), this book is focuses on the metrics used to evaluate financial sustainability and explores the concept of financial health. It will be of interest to researchers and academics in the field of financial sustainability.
Contents
Chapter 1: Introduction.- Chapter 2: Financial Sustainability in Governments. A New Concept and Measure for Meeting New Information Needs.- Chapter 3:Financial Conditions and Financial Sustainability in Higher Education: A Literature Review.- Chapter 4: Financial Sustainability in Local Governments: Definition, Measurement and Determinants.- Chapter 5: The EU's Concern About the Influence of Demographic Factors on Financial Sustainability.- Chapter 6: Accounting for Financial Sustainability. Different Local Governments in Different Governance Settings.- Chapter 7: Financial Sustainability through Integrated Reporting.- Chapter 8: Financial Sustainability and Public Debt Management in Central Government.- Chapter 9: The Sustainability of Local Government Finances in England, Germany and the Netherlands.- Chapter 10: The Financial Sustainability of Public Universities in Spain.- Chapter 11: Conclusion.
