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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, and Francesca Manes Rossi

Contributor(s): Caruana, Josette, Editor | Brusca, Isabel, Editor | Caperchione, Eugenio, Editor | Cohen, Sandra, Editor | Rossi, Francesca Manes, EditorMaterial type: TextTextLanguage: English Publisher: Cham : palgrave macmillan 2019Description: xix, 219 pages ; 22 cmISBN: 9783030060367Subject(s): Finance | Financial Stability | Public-AccountingDDC classification: 657.835
Contents:
List of IllustrationsPrefaceNotes on Contributors1. Exploring the relevance of accounting frameworks in the pursuit of financial sustainability of public sector entities: a holistic approachJosette 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 Dabbicco3. A framework for comparing financial sustainability in EU countries: national accounts, governmental accounting and the challenge of harmonization Vicente Montesinos, Rosa Dasi and Isabel Brusca4. The role of budgetary rules in multi-level government Enrico Guarini and Anna Francesca Pattaro5. Accounting framework (re)interpretation to accommodate tensions from financial sustainability competing concepts Andre C B Aquino and Ricardo Lopes Cardoso6. Making Financial Sustainability Measurement more Relevant: the Consolidated Financial Statement Analysis Cristian Carini and Claudio Teodori7. The role of public sector accounting on financial sustainability and government effectiveness Marco Bisogno and Beatriz Cuadrado-Ballesteros8. Cost Accounting Systems and Practices in Public Organizations: A Framework for Understanding Costing Evolution and Connections to Sustainability Strategies Zachary Mohr9. Financial sustainability of Higher Education Institutions: a challenge for the accounting system Ferdinando Di Carlo and Guido Modugno10. Integrated Popular Reporting as a tool for Citizen Involvement in Financial Sustainability decisions Natalia Aversano, Paolo Tartaglia Polcini, Giuseppe Sannino and Francesco AgliataAppendicesIndex
Summary: It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.
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Books Institute of Public Enterprise, Library
S Campus 		657.835 CAR (Browse shelf) Available 45168

Include References and Index.

List of IllustrationsPrefaceNotes on Contributors1. Exploring the relevance of accounting frameworks in the pursuit of financial sustainability of public sector entities: a holistic approachJosette 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 Dabbicco3. A framework for comparing financial sustainability in EU countries: national accounts, governmental accounting and the challenge of harmonization Vicente Montesinos, Rosa Dasi and Isabel Brusca4. The role of budgetary rules in multi-level government Enrico Guarini and Anna Francesca Pattaro5. Accounting framework (re)interpretation to accommodate tensions from financial sustainability competing concepts Andre C B Aquino and Ricardo Lopes Cardoso6. Making Financial Sustainability Measurement more Relevant: the Consolidated Financial Statement Analysis Cristian Carini and Claudio Teodori7. The role of public sector accounting on financial sustainability and government effectiveness Marco Bisogno and Beatriz Cuadrado-Ballesteros8. Cost Accounting Systems and Practices in Public Organizations: A Framework for Understanding Costing Evolution and Connections to Sustainability Strategies Zachary Mohr9. Financial sustainability of Higher Education Institutions: a challenge for the accounting system Ferdinando Di Carlo and Guido Modugno10. Integrated Popular Reporting as a tool for Citizen Involvement in Financial Sustainability decisions Natalia Aversano, Paolo Tartaglia Polcini, Giuseppe Sannino and Francesco AgliataAppendicesIndex

It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.

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