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Financial Sustainability of Public Sector Entities

The Relevance of Accounting Frameworks

  • Josette Caruana
  • Isabel Brusca
  • Eugenio Caperchione
  • Sandra Cohen
  • Francesca Manes Rossi

Part of the Public Sector Financial Management book series (PUSEFIMA)

Table of contents

  1. Front Matter
    Pages i-xix
  2. Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi
    Pages 1-18
  3. Enrico Guarini, Anna Francesca Pattaro
    Pages 63-81
  4. Natalia Aversano, Paolo Tartaglia Polcini, Giuseppe Sannino, Francesco Agliata
    Pages 185-205
  5. Back Matter
    Pages 207-219

About this book

Introduction

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.

Keywords

accounting frameworks financial sustainability financial sustainability reporting public sector entities qualitative characteristics public sector accounting IPSASB accounting harmonization aggregated financial reporting Europe national accounts budgetary rules multi-level governance paradox pension scheme consolidated financial statements reporting entity accrual accounting government effectiveness contracting and collaboration

Editors and affiliations

  • Josette Caruana
    • 1
  • Isabel Brusca
    • 2
  • Eugenio Caperchione
    • 3
  • Sandra Cohen
    • 4
  • Francesca Manes Rossi
    • 5
  1. 1.Department of AccountancyUniversity of MaltaMsidaMalta
  2. 2.Department of Accounting and FinanceUniversity of ZaragozaZaragozaSpain
  3. 3.Department of Economics “Marco Biagi”University of Modena and Reggio EmiliaModenaItaly
  4. 4.Department of Business AdministrationAthens University of Economics and BusinessAthensGreece
  5. 5.Department of Management and Innovation SystemsUniversity of SalernoFiscianoItaly

Bibliographic information