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

ISBN-13: 9783030060367 / Angielski / Twarda / 2019 / 219 str.

Josette Caruana; Isabel Brusca; Eugenio Caperchione

Spis treści

List of Illustrations

Preface

Notes on Contributors

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

Appendices

Index

O autorze

Josette Caruana is Lecturer in the Department of Accountancy, University of Malta, Malta.

Isabel Brusca is Professor in Accounting at the Department of Accounting and Finance, University of Zaragoza, Spain.

Eugenio Caperchione is Professor of Public Sector Accounting at the Department of Economics, Modena and Reggio Emilia University, Italy.

Sandra Cohen is Associate Professor of Accounting at the Department of Business Administration, Athens University of Economics and Business, Greece.

Francesca Manes Rossi is Associate Professor of Accounting at the Department of Management and Information Systems, Salerno University, Italy.

Blurb

This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. 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.

 

Josette Caruana is a Lecturer at the Department of Accountancy, University of Malta, Malta.

Isabel Brusca is Professor in Accounting at the Department of Accounting and Finance, University of Zaragoza, Spain.

Eugenio Caperchione is Professor of Public Sector Accounting at the Department of Economics, Modena and Reggio Emilia University, Italy.

Sandra Cohen is Associate Professor of Accounting at the Department of Business Administration, Athens University of Economics and Business, Greece.

Francesca Manes Rossi is Associate Professor of Accounting at the Department of Management and Information Systems, Salerno University, Italy.