000			04729cam a22005775i 4500
001			21662420
003			OSt
005			20240813085803.0
006			m |o d |
007			cr |||||||||||
008			190301s2019 gw |||| o |||| 0|eng
010			_a 2019738994
020			_a9783030060374
024	7		_a10.1007/978-3-030-06037-4 _2doi
035			_a(DE-He213)978-3-030-06037-4
040			_aDLC _beng _epn _erda _cDLC
050			_aHJ1600.5 _b.F56 2019
072		7	_aJPP _2bicssc
072		7	_aPOL028000 _2bisacsh
072		7	_aJPP _2thema
082	0	4	_a320.6 _223
245	0	0	_aFinancial Sustainability of Public Sector Entities : _bThe Relevance of Accounting Frameworks / _cedited by Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi.
250			_a1st ed. 2019.
260			_aSwitzerland : _bPalgrave Macmillan, _c2019.
300			_a1 online resource (XIX, 219 pages 7 illustrations)
490	1		_aPublic Sector Financial Management
505	0		_a1. 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.
520			_aThis 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.
650		0	_aPublic policy.
650		0	_aFinance, Public.
650		0	_aAccounting.
650		0	_aEuropean Union.
650		0	_aPolitical science.
650		0	_aLegislative bodies.
650	1	4	_aPublic Policy.
650	2	4	_aPublic Finance.
650	2	4	_aFinancial Accounting.
650	2	4	_aEuropean Union Politics.
650	2	4	_aGovernance and Government.
650	2	4	_aLegislative and Executive Politics.
700	1		_aCaruana, Josette. _eeditor.
700	1		_aBrusca, Isabel. _eeditor.
700	1		_aCaperchione, Eugenio. _eeditor.
700	1		_aCohen, Sandra. _eeditor.
700	1		_aManes Rossi, Francesca. _eeditor.
776	0	8	_iPrinted edition: _z9783030060367
776	0	8	_iPrinted edition: _z9783030060381
830		0	_aPublic Sector Financial Management
906			_a0 _bibc _corigres _du _encip _f20 _gy-gencatlg
942			_2lcc _cBK
999			_c203439 _d203399