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Financial Sustainability of Public Sector Entities, 1st ed. 2019 The Relevance of Accounting Frameworks Public Sector Financial Management Series

Langue : Anglais

Coordonnateurs : Caruana Josette, Brusca Isabel, Caperchione Eugenio, Cohen Sandra, Manes Rossi Francesca

Couverture de l’ouvrage Financial Sustainability of Public Sector Entities
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.
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
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.

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