About this book
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.
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
- Book Title Financial Sustainability of Public Sector Entities
- Book Subtitle The Relevance of Accounting Frameworks
Francesca Manes Rossi
- Series Title Public Sector Financial Management
- Series Abbreviated Title Public Sector Financial Management
- DOI https://doi.org/10.1007/978-3-030-06037-4
- Copyright Information The Editor(s) (if applicable) and The Author(s), under exclusive licence to Springer Nature Switzerland AG 2019
- Publisher Name Palgrave Macmillan, Cham
- eBook Packages Political Science and International Studies Political Science and International Studies (R0)
- Hardcover ISBN 978-3-030-06036-7
- eBook ISBN 978-3-030-06037-4
- Edition Number 1
- Number of Pages XIX, 219
- Number of Illustrations 7 b/w illustrations, 0 illustrations in colour
European Union Politics
Governance and Government
Legislative and Executive Politics
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