Financial Sustainability of Public Sector Entities, 1st ed. 2019 The Relevance of Accounting Frameworks Public Sector Financial Management Series
Coordonnateurs : Caruana Josette, Brusca Isabel, Caperchione Eugenio, Cohen Sandra, Manes Rossi Francesca
Analyses the role of public sector accounting in, and the relevance of accounting frameworks to, financially sustainable policy making
Contributes to emerging research on financial sustainability in public administrations
Appeals to policy makers, public managers, international organisations and financial sustainability standard setters
Date de parution : 03-2019
Ouvrage de 219 p.
14.8x21 cm
Thèmes de Financial Sustainability of Public Sector Entities :
Mots-clés :
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