Tools, Strategies, and Practices for Modern and Accountable Public Sector Management
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The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of activity, demanding information on how public resources have been managed based on the maximization of social welfare and sustainable development. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management is an essential reference source that discusses the process behind how public resources are managed as well as how they are coordinated to achieve collective success. Featuring research on topics such as corporate responsibility, fiscal accountability, and public administration, this book is ideally designed for researchers, managers, financial authorities, auditors, public managers, public administrators, regulatory authorities, accountants, professionals, and students involved with the accountability and reform of public management in local governments. Cover Title Page Copyright Page Book Series Editorial Advisory Board Table of Contents Detailed Table of Contents Preface Acknowledgment Chapter 1: Be Attentive to Public Employees Chapter 2: Accounting Reforms for Accountable Public Sector Management Chapter 3: Reporting Entity in the Consolidated Financial Statements Chapter 4: The Process of Modernization of the Public Accounting Systems in the Central American Countries Chapter 5: Research Methods and Methodologies Used in Studies on Social Accounting Chapter 6: Accountability Practices and Their Importance for the Management of Public Sector Entities Chapter 7: Internet Financial Reporting in Local Governments Chapter 8: Disclosure of Financial Information via the Internet by the Portuguese Local Authorities Chapter 9: Effects of Patient Mobility on Healthcare Systems Chapter 10: Organisational Risk Management Plan Chapter 11: The Implementation of Internal Control in the Financial Services Expenditure in a Hospital Department Compilation of References About the Contributors Index
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