LEADER 03844nam 22006735 450 001 9910148789003321 005 20220520152828.0 010 $a3-319-47235-6 024 7 $a10.1007/978-3-319-47235-5 035 $a(CKB)3710000000922861 035 $a(DE-He213)978-3-319-47235-5 035 $a(MiAaPQ)EBC4730857 035 $a(PPN)222235888 035 $a(EXLCZ)993710000000922861 100 $a20161008d2017 u| 0 101 0 $aeng 135 $aurnn#008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTowards Integrated Reporting $eAccounting Change in the Public Sector /$fby Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli 205 $a1st ed. 2017. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2017. 215 $a1 online resource (X, 119 p. 6 illus., 3 illus. in color.) 225 1 $aSpringerBriefs in Accounting,$x2196-7873 311 0 $a3-319-47234-8 320 $aIncludes bibliographical references at the end of each chapters. 327 $aIntroduction -- Setting the Context for Integrated Reporting in the Public Sector -- Accounting Change: Integrated Reporting through the Lens of Institutional Theory -- Principles, Concepts and Elements of Integrated Reporting -- Accounting Change and Integrated Reporting in Practice: The Case of Hera. 330 $aThis book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation. 410 0$aSpringerBriefs in Accounting,$x2196-7873 606 $aAccounting 606 $aBookkeeping  606 $aFinance, Public 606 $aSocial responsibility of business 606 $aIndustrial management$xEnvironmental aspects 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 606 $aPublic Finance$3https://scigraph.springernature.com/ontologies/product-market-codes/611000 606 $aCorporate Social Responsibility$3https://scigraph.springernature.com/ontologies/product-market-codes/526010 606 $aSustainability Management$3https://scigraph.springernature.com/ontologies/product-market-codes/515040 615 0$aAccounting. 615 0$aBookkeeping . 615 0$aFinance, Public. 615 0$aSocial responsibility of business. 615 0$aIndustrial management$xEnvironmental aspects. 615 14$aAccounting/Auditing. 615 24$aPublic Finance. 615 24$aCorporate Social Responsibility. 615 24$aSustainability Management. 676 $a657 700 $aKatsikas$b Epameinondas$4aut$4http://id.loc.gov/vocabulary/relators/aut$0995609 702 $aManes Rossi$b Francesca$4aut$4http://id.loc.gov/vocabulary/relators/aut 702 $aOrelli$b Rebecca L$4aut$4http://id.loc.gov/vocabulary/relators/aut 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910148789003321 996 $aTowards Integrated Reporting$92281406 997 $aUNINA