Public Sector Financial Management

Financial Sustainability of Public Sector Entities

The Relevance of Accounting Frameworks

Editors: Caruana, J., Brusca, I., Caperchione, E., Cohen, S., Manes Rossi, F. (Eds.)

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  • 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
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eBook 83,29 €
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  • ISBN 978-3-030-06037-4
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Hardcover 106,99 €
price for Germany (gross)
  • ISBN 978-3-030-06036-7
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About this book

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.

About the authors

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.

Table of contents (10 chapters)

Table of contents (10 chapters)
  • Exploring the Relevance of Accounting Frameworks in the Pursuit of Financial Sustainability of Public Sector Entities: A Holistic Approach

    Caruana, Josette (et al.)

    Pages 1-18

  • The Potential Role of Public Sector Accounting Frameworks Towards Financial Sustainability Reporting

    Dabbicco, Giovanna

    Pages 19-40

  • A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization

    Montesinos, Vicente (et al.)

    Pages 41-61

  • The Role of Budgetary Rules in Multi-Level Governments

    Guarini, Enrico (et al.)

    Pages 63-81

  • Accounting Framework (Re)Interpretation to Accommodate Tensions from Financial Sustainability Competing Concepts

    Aquino, André C. B. (et al.)

    Pages 83-102

Buy this book

eBook 83,29 €
price for Germany (gross)
  • ISBN 978-3-030-06037-4
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover 106,99 €
price for Germany (gross)
  • ISBN 978-3-030-06036-7
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

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
Copyright
2019
Publisher
Palgrave Macmillan
Copyright Holder
The Editor(s) (if applicable) and The Author(s), under exclusive licence to Springer Nature Switzerland AG
eBook ISBN
978-3-030-06037-4
DOI
10.1007/978-3-030-06037-4
Hardcover ISBN
978-3-030-06036-7
Edition Number
1
Number of Pages
XIX, 219
Number of Illustrations
7 b/w illustrations
Topics