Description
Financial Sustainability of Public Sector Entities, 1st ed. 2019
The Relevance of Accounting Frameworks
Public Sector Financial Management Series
Coordinators: Caruana Josette, Brusca Isabel, Caperchione Eugenio, Cohen Sandra, Manes Rossi Francesca
Language: EnglishSubjects for Financial Sustainability of Public Sector Entities:
Keywords
accounting frameworks; financial sustainability; financial sustainability reporting; public sector entities; qualitative characteristics; public sector accounting; IPSASB; accounting harmonization; aggregated financial reporting; Europe; national accounts; budgetary rules; multi-level governance; paradox; pension scheme; consolidated financial statements; reporting entity; accrual accounting; government effectiveness; contracting and collaboration
219 p. · 14.8x21 cm · Hardback
Description
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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