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" Financial sustainability of public sector entities : "
Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi, editors.
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BL
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| Record Number
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860742
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| Title & Author
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Financial sustainability of public sector entities : : the relevance of accounting frameworks /\ Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi, editors.
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| Publication Statement
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Cham, Switzerland :: Palgrave Macmillan,, [2019]
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| Series Statement
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Public sector financial management.
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| Page. NO
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1 online resource.
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| ISBN
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3030060373 (electronic bk)
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: 9783030060374 (electronic bk)
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3030060365
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9783030060367
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| Bibliographies/Indexes
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Includes bibliographical references and index.
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| Contents
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Intro; Preface; Contents; Notes on Contributors; List of Figures; List of Tables; Chapter 1: Exploring the Relevance of Accounting Frameworks in the Pursuit of Financial Sustainability of Public Sector Entities: A Holistic Approach; 1 Introduction; 2 Accounting Frameworks; 3 Defining Financial Sustainability; 4 Users and Objectives of Financial Information; 5 Qualitative Characteristics of Financial Information; 6 Conclusion; References; Chapter 2: The Potential Role of Public Sector Accounting Frameworks Towards Financial Sustainability Reporting; 1 Introduction; 2 Research Methodology
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3 Developments in Financial Sustainability Reporting3.1 The Contribution of Standard Setters on Financial Sustainability Reporting; 3.2 Some Views of Users and Stakeholders from the IPSASB Consultation on Financial Sustainability Reporting; 3.3 The IPSASB's RPG on Long-Term Financial Sustainability Reporting; 4 Literature Review; 4.1 Users, Uses and Usefulness of Public Sector Accounting; 4.2 Development of Financial Sustainability Reporting for Users; 5 Discussion and Conclusion; References
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4 From Budgetary Reporting to National Accounts Financial Sustainability Measures and the Impact of Accounting Maturity5 The Need for a Harmonized and Aggregated Governmental Financial Reporting System: The EPSAS Project; 6 Conclusions; References; Chapter 4: The Role of Budgetary Rules in Multi-Level Governments; 1 Introduction; 2 The Empirical Evidence: Budgetary Rules in EU Member States; 3 Budgetary Rules and Financial Sustainability; 4 Accounting Issues of Budgetary Rules; 5 Conclusions and Implications for Future Research; References
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Chapter 3: A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization1 Introduction; 2 The Role of National Accounts for Comparing the Financial Sustainability of EU Countries; 3 The Comparability of Budgetary Reporting, Financial Accounting and National Accounts Systems; 3.1 Comparability Between Financial Accounting and National Accounts; 3.2 The Comparability Between Budgetary Reporting and National Accounts
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Chapter 5: Accounting Framework (Re)Interpretation to Accommodate Tensions from Financial Sustainability Competing Concepts1 Introduction; 2 Theoretical Background: Frames, Sensemaking, and Paradox; 3 Brazilian Governmental Pension (Unfunded and Funded) Schemes; 4 The Stakeholders' Responses to the Tensions from the Intertemporal Paradox; 4.1 First Approach: Beneficiaries' Segregation; 4.2 The Second Approach: Off-Balance Sheet 'Maneuvering' of Liabilities; 5 Discussions and Conclusion; References
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| Abstract
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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.
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| Subject
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Finance, Public-- Accounting.
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| Subject
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Finance, Public-- Accounting.
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| Dewey Classification
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657.835
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| LC Classification
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HJ9733.F56 2019
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Brusca, Isabel
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Caperchione, Eugenio,1960-
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Caruana, Josette
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Cohen, Sandra
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Manes Rossi, Francesca
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ProQuest (Firm)
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