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Book
Public sector accounting, financial accountability and viability in times of crisis
Authors: --- --- ---
ISBN: 9783031047459 9783031047442 Year: 2022 Publisher: Cham Palgrave MacMillan

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Book
Public sector accounting, financial accountability and viability in times of crisis
Authors: --- --- ---
Year: 2022 Publisher: Basingstoke : Palgrave Macmillan,

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Digital
Public Sector Accounting, Financial Accountability and Viability in Times of Crisis
Authors: --- --- ---
ISBN: 9783031047459 9783031047442 9783031047466 9783031047473 Year: 2022 Publisher: Cham Springer International Publishing, Imprint: Palgrave Macmillan

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"This book provides a rich account of the pervasive and important roles played by public sector accounting, financial management, auditing, and budgeting systems during the pandemic and also on the critical issues they may have raised, or not contributed to avoid". - Ileana Steccolini, Professor of Accounting, University of Essex, UK This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations. Giovanna Dabbicco is a Researcher at the National Statistical Office (ISTAT) of Italy. She was previously Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Her expertise is at the interface of accounting, statistics and management, in particular government accounting and national accounting. Giovanna Dabbicco is Researcher at the Italian National Statistical Office (ISTAT). She was formerly Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Marco Bisogno is Associate Professor in Accounting at the University of Salerno, Italy. Josette Caruana is Senior Lecturer in the Department of Accountancy at the University of Malta. Johan Christiaens is Professor in the Department of Accounting, Corporate Finance and Taxation at Ghent University, Belgium.


Book
Financial Sustainability of Public Sector Entities : The Relevance of Accounting Frameworks
Authors: --- --- --- ---
ISBN: 3030060373 3030060365 Year: 2019 Publisher: Cham : Springer International Publishing : Imprint: Palgrave Macmillan,

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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.


Book
Financial Sustainability of Public Sector Entities
Authors: --- --- --- --- --- et al.
ISBN: 9783030060374 Year: 2019 Publisher: Cham Springer International Publishing :Imprint: Palgrave Macmillan


Digital
Financial Sustainability of Public Sector Entities : The Relevance of Accounting Frameworks
Authors: --- --- --- ---
ISBN: 9783030060374 Year: 2019 Publisher: Cham Springer International Publishing :Imprint: Palgrave Macmillan

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Abstract

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.

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