Financial Sustainability of Public Sector Entities: The Relevance of Accounting Frameworks

Description

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. Front Matter ....Pages i-xix Exploring the Relevance of Accounting Frameworks in the Pursuit of Financial Sustainability of Public Sector Entities: A Holistic Approach (Josette Caruana, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi)....Pages 1-18 The Potential Role of Public Sector Accounting Frameworks Towards Financial Sustainability Reporting (Giovanna Dabbicco)....Pages 19-40 A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization (Vicente Montesinos, Rosa Mª Dasí, Isabel Brusca)....Pages 41-61 The Role of Budgetary Rules in Multi-Level Governments (Enrico Guarini, Anna Francesca Pattaro)....Pages 63-81 Accounting Framework (Re)Interpretation to Accommodate Tensions from Financial Sustainability Competing Concepts (André C. B. Aquino, Ricardo Lopes Cardoso)....Pages 83-102 Making Financial Sustainability Measurement More Relevant: An Analysis of Consolidated Financial Statements (Cristian Carini, Claudio Teodori)....Pages 103-121 The Role of Public Sector Accounting on Financial Sustainability and Governmental Effectiveness (Marco Bisogno, Beatriz Cuadrado-Ballesteros)....Pages 123-144 Cost Accounting Systems and Practices in Public Organizations: A Framework for Understanding Costing Evolution and Connections to Sustainability Strategies (Zachary Mohr)....Pages 145-164 Financial Sustainability of Higher Education Institutions: A Challenge for the Accounting System (Guido Modugno, Ferdinando Di Carlo)....Pages 165-184 Integrated Popular Reporting as a Tool for Citizen Involvement in Financial Sustainability Decisions (Natalia Aversano, Paolo Tartaglia Polcini, Giuseppe Sannino, Francesco Agliata)....Pages 185-205 Back Matter ....Pages 207-219