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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 | ||
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Towards Integrated Reporting : Accounting Change in the Public Sector / / by Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli
| Towards Integrated Reporting : Accounting Change in the Public Sector / / by Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli |
| Autore | Katsikas Epameinondas |
| Edizione | [1st ed. 2017.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2017 |
| Descrizione fisica | 1 online resource (X, 119 p. 6 illus., 3 illus. in color.) |
| Disciplina | 657 |
| Collana | SpringerBriefs in Accounting |
| Soggetto topico |
Accounting
Bookkeeping Finance, Public Social responsibility of business Industrial management - Environmental aspects Accounting/Auditing Public Finance Corporate Social Responsibility Sustainability Management |
| ISBN | 3-319-47235-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction -- 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. |
| Record Nr. | UNINA-9910148789003321 |
Katsikas Epameinondas
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| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||