Financial Sustainability of Public Sector Entities
Francesca Manes Rossi (Hrsg.), Josette Caruana (Hrsg.), Eugenio Caperchione (Hrsg.), Isabel Brusca (Hrsg.), Sandra Cohen (Hrsg.)
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Springer International Publishing
Sozialwissenschaften, Recht, Wirtschaft / Politik und Wirtschaft
Beschreibung
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.
Kundenbewertungen
public sector accounting, Europe, national accounts, budgetary rules, pension scheme, financial sustainability reporting, consolidated financial statements, aggregated financial reporting, financial sustainability, accounting frameworks, IPSASB, multi-level governance, paradox, reporting entity, public sector entities, accrual accounting, qualitative characteristics, accounting harmonization, contracting and collaboration, government effectiveness