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Challenges in the Adoption of International Public Sector Accounting Standards : The Experience of the Iberian Peninsula as a Front Runner / / edited by Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos
| Challenges in the Adoption of International Public Sector Accounting Standards : The Experience of the Iberian Peninsula as a Front Runner / / edited by Isabel Brusca, Patrícia Gomes, Maria José Fernandes, Vicente Montesinos |
| Edizione | [1st ed. 2021.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Palgrave Pivot, , 2021 |
| Descrizione fisica | 1 online resource (148 pages) |
| Disciplina | 657.8350021846 |
| Collana | Public Sector Financial Management |
| Soggetto topico |
Political planning
Public administration Industries Public Policy Public Administration |
| ISBN |
9783030631253
3030631257 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Chapter 1. Organization of the IPSASB, Conceptual Framework and Claimed Benefits and Criticisms of IPSAS (Tobias Polzer, Christoph Reichard; Giuseppe Grossi) -- Chapter 2. The Harmonization of Public-Sector Accounting and Diffusion of IPSAS (Tobias Polzer, Giuseppe ; Grossi,; Reichard, Christoph Reichard) -- Chapter 3. The application of the IPSAS in Portugal (Patrícia Gomes; Susana Jorge; Maria José Fernandez) -- Chapter 4. The application of the IPSASs in Spain (Isabel Brusca, Rosa María Dasí-González, Amparo Gimeno-Ruiz and Vicente Montesinos) -- Chapter 5. Comparative Analysis between Portugal and Spain (Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos) -- Chapter 6. General Conclusions (Patrícia Gomes; Isabel Brusca; Maria José Fernandes; Vicente Montesinos). |
| Record Nr. | UNINA-9910484183303321 |
| Cham : , : Springer International Publishing : , : Imprint : Palgrave Pivot, , 2021 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Financial Sustainability of Public Sector Entities : The Relevance of Accounting Frameworks / / edited by Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi
| Financial Sustainability of Public Sector Entities : The Relevance of Accounting Frameworks / / edited by Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi |
| Edizione | [1st ed. 2019.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2019 |
| Descrizione fisica | 1 online resource (234 pages) |
| Disciplina |
362.10681
657.835 |
| Collana | Public Sector Financial Management |
| Soggetto topico |
Political planning
Finance, Public Accounting Europe - Politics and government Political science Executive power Public Policy Public Finance Financial Accounting European Politics Governance and Government Executive Politics |
| ISBN |
9783030060374
3030060373 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910338048403321 |
| Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2019 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Public Sector Financial Management for Sustainability and SDGs in Europe / / edited by Marco Bisogno, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes-Rossi
| Public Sector Financial Management for Sustainability and SDGs in Europe / / edited by Marco Bisogno, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes-Rossi |
| Autore | Bisogno Marco |
| Edizione | [1st ed. 2024.] |
| Pubbl/distr/stampa | Cham : , : Springer Nature Switzerland : , : Imprint : Palgrave Macmillan, , 2024 |
| Descrizione fisica | 1 online resource (152 pages) |
| Disciplina | 336.4 |
| Altri autori (Persone) |
BruscaIsabel
CaperchioneEugenio CohenSandra Manes-RossiFrancesca |
| Collana | Public Sector Financial Management |
| Soggetto topico |
Political planning
Public administration Sustainability Finance, Public Public Policy Public Sector Studies Public Finance |
| ISBN |
9783031551352
9783031551345 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Spreading the sustainability puzzle pieces on the table - Isabel Brusca, Marco Bisogno, Eugenio Caperchione, Sandra Cohen and Francesca Manes-Rossi -- 2. Gender Budgeting - Sandra Cohen -- 3. Green Budgeting - Eugenio Caperchione -- 4. SDGs Budgeting and Reporting - Francesca Manes-Rossi -- 5. Environmental Reporting - Marco Bisogno -- 6. Sustainability Reporting - Marco Bisogno -- 7. Popular Reporting - Sandra Cohen -- 8. Assurance and Auditing of Sustainability and Non-Financial Reporting - Isabel Brusca -- 9. All that glitters is not gold. The sustainability puzzle and the pieces in place - Francesca Manes-Rossi, Marco Bisogno, Isabel Brusca, Sandra Cohen and Eugenio Caperchione. |
| Record Nr. | UNINA-9910881095503321 |
Bisogno Marco
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| Cham : , : Springer Nature Switzerland : , : Imprint : Palgrave Macmillan, , 2024 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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