Overview
- 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
Part of the book series: Public Sector Financial Management (PUSEFIMA)
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Table of contents (10 chapters)
Keywords
- 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
About this book
Editors and Affiliations
About the editors
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.
Bibliographic Information
Book Title: Financial Sustainability of Public Sector Entities
Book Subtitle: The Relevance of Accounting Frameworks
Editors: Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi
Series Title: Public Sector Financial Management
DOI: https://doi.org/10.1007/978-3-030-06037-4
Publisher: Palgrave Macmillan Cham
eBook Packages: Political Science and International Studies, Political Science and International Studies (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive licence to Springer Nature Switzerland AG 2019
Hardcover ISBN: 978-3-030-06036-7Published: 12 March 2019
eBook ISBN: 978-3-030-06037-4Published: 01 March 2019
Series ISSN: 2946-5494
Series E-ISSN: 2946-5508
Edition Number: 1
Number of Pages: XIX, 219
Number of Illustrations: 7 b/w illustrations
Topics: Public Policy, Public Finance, Financial Accounting, European Union Politics, Governance and Government, Legislative and Executive Politics