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Financial Sustainability of Public Sector Entities
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.
Challenges in the Adoption of International Public Sector Accounting Standards
The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.
Public Sector Accounting and Auditing in Europe
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Public Sector Financial Management for Sustainability and SDGs in Europe
This book analyses the implications of sustainability on public financial management in Europe. Public sector entities at national, regional, and municipal levels all have an important role to play in achieving sustainable development, and are developing strategies to reach this goal. These plans are usually guided by the UN's Sustainable Development Goals and involve public financial management systems, which are adapting to the demanding requirements of meeting these challenges. This book investigates how public financial management systems have been influenced by requirements for sustainability in Europe. It assesses multiple aspects linked to public financial management, including bud...
Public Sector Accounting and Auditing in Europe
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Are Citizens Significant Users of Government Financial Information?
This article reports on the use that the public makes of the budgetary and financial reporting produced by Spanish local authorities. The authors show financial reporting influences voting behaviour. Although citizens cannot decide how much tax they have to pay or the volume or quality of the services, they can control public management when it comes to election time. Accounting information can reflect the results of public policies and consequently serve as a vehicle for communicating the economic effects of political management. The authors make a strong case for more popular financial reporting so that government accounts can be understood and properly used by non-specialists.
Public Sector Accounting, Auditing and Control in South Eastern Europe
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.
Global Encyclopedia of Public Administration, Public Policy, and Governance
This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, pub...
Innovations in Governmental Accounting
New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.
