Financial Sustainability of Public Sector Entities The Relevance of Accounting Frameworks /
| 団体著者: | |
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| その他の著者: | , , , , |
| 要約: | XIX, 219 p. 7 illus. text |
| 言語: | 英語 |
| 出版事項: |
Cham :
Springer International Publishing : Imprint: Palgrave Macmillan,
2019.
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| 版: | 1st ed. 2019. |
| シリーズ: | Public Sector Financial Management,
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| 主題: | |
| オンライン･アクセス: | https://doi.org/10.1007/978-3-030-06037-4 |
| フォーマット: | 電子媒体 eBook |
目次:
- 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.