1.

Record Nr.

UNINA9910255048103321

Titolo

Financial Sustainability in Public Administration : Exploring the Concept of Financial Health / / edited by Manuel Pedro Rodríguez Bolívar

Pubbl/distr/stampa

Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2017

ISBN

3-319-57962-2

Edizione

[1st ed. 2017.]

Descrizione fisica

1 online resource (277 pages) : illustrations, tables

Disciplina

336

Soggetti

Finance, Public

Capital market

Personal finance

Pension trusts

Accounting

International economics

Public Finance

Capital Markets

Personal Finance/Wealth Management/Pension Planning

Financial Accounting

European Union Politics

International Economics

European Union countries

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references at the end of each chapters and index.

Nota di contenuto

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.

Sommario/riassunto

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 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.