Financial Sustainability of Public Sector Entities The Relevance of Accounting Frameworks /

Bibliographic Details
Corporate Author: SpringerLink (Online service)
Other Authors: Caruana, Josette (Editor), Brusca, Isabel (Editor), Caperchione, Eugenio (Editor), Cohen, Sandra (Editor), Manes Rossi, Francesca (Editor)
Summary:XIX, 219 p. 7 illus.
text
Language:English
Published: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2019.
Edition:1st ed. 2019.
Series:Public Sector Financial Management,
Subjects:
Online Access:https://doi.org/10.1007/978-3-030-06037-4
Format: Electronic eBook
Table of Contents:
  • 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.