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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 | 3-030-06037-3 |
| 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 | ||
| ||
Public Sector Financial Management for Sustainability and SDGs in Europe
| Public Sector Financial Management for Sustainability and SDGs in Europe |
| Autore | Bisogno Marco |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Cham : , : 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 Series |
| ISBN |
9783031551352
9783031551345 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Preface -- Acknowledgements -- Contents -- Notes on Contributors -- Acronyms -- List of Figures -- List of Tables -- List of Boxes -- Chapter 1: Spreading the Sustainability Puzzle Pieces on the Table -- References -- Chapter 2: Gender Budgeting -- 1 A Description of Gender Budgeting -- 2 Relevance of Gender Budgeting for Public Administration -- 3 An Overview of the Literature -- 4 Recent Developments in the Practice at the International Level -- References -- Chapter 3: Green Budgeting -- 1 A Description of Green Budgeting -- 2 Relevance of Green Budgeting for Public Administration -- 3 An Overview of the Literature -- 4 Recent Developments in the Practice at the International Level -- References -- Chapter 4: SDGs Budgeting and Reporting -- 1 The Call for SDGs Budgeting and Reporting -- 2 Relevance of SDGs Budgeting and Reporting for Public Administrations -- 3 An Overview of the Literature -- 4 Recent Developments in SDGs Budgeting and Reporting Practice at the European Level -- 4.1 SDGs Budgeting -- 4.2 SDGs Reporting -- 5 Concluding Remarks -- References -- Chapter 5: Environmental Reporting -- 1 A Description of Environmental Reporting -- 2 Relevance of Environmental Reporting for Public Administrations -- 3 An Overview of the Literature -- 4 Recent Developments in the Practice at the International Level -- References -- Chapter 6: Sustainability Reporting -- 1 A Description of Sustainability Reporting -- 2 Relevance of Sustainability Reporting for Public Administrations -- 3 An Overview of the Literature -- 4 Recent Developments in the Practice at the International Level -- References -- Chapter 7: Popular Reporting -- 1 A Description of Popular Reporting -- 2 Relevance of Popular Reporting for Public Administration -- 3 Popular Integrated Reporting -- 4 An Overview of the Literature.
5 Recent Developments in the Practice at the International Level -- References -- Chapter 8: Assurance and Auditing of Sustainability and Non-Financial Reporting -- 1 Assurance of Sustainability and Non-Financial Reporting: Objectives and Framework -- 2 The Relevance of Assurance and Auditing of Sustainability Reporting and Non-financial Reporting in the Public Sector -- 3 An Overview of the Literature -- 4 Recent Developments in the Practice at International Level -- 4.1 The Role of SAIs in Auditing Sustainability and SDGs Reporting -- 5 Comparative Analysis of Assurance and Auditing of Non-financial Reporting at the International Level -- References -- Chapter 9: All That Glitters Is Not Gold: The Sustainability Puzzle and the Pieces in Place -- 1 Introduction -- 2 The Sustainability Puzzle and Its Inherent Contradictions -- 3 The Role of Accounting in the Sustainability Landscape -- 4 Challenges from the Varied Adoption of Budgeting and Reporting Tools for Sustainability Issues -- 5 Do We Need to Decide on Non-financial Reporting Formats in the Public Sector? -- 6 Concluding Thoughts -- References. |
| Record Nr. | UNINA-9910881095503321 |
Bisogno Marco
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| Cham : , : Palgrave Macmillan, , 2024 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||