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This book provides a comparative look at financial management systems from a family of systems point of view.
The fast-changing evolutionary process of global Higher Education systems systematically poses new challenges related to the appearance of innovative elements that lead academic governing bodies to question current managerial structures and methods. Due to this, theory and practice have gathered multiple contributions and experiences to support and further develop this evolutionary pathway during the past decades. Global competitiveness, economic and social growth are driven worldwide by knowledge and innovation. In this context, Higher Education Institutions play a crucial role as they primarily contribute to knowledge transfer and development and, as a result, foster regional development, ...
This second edition of Management of International Institutions and NGOs covers all key topics in global governance from a unique management perspective. It analyzes the management challenges associated with international cooperation rather than the more commonly explored political or economic lenses. This text is structured to enable students to connect theory with practice, beginning with the main management frameworks developed in the context of corporate and national public/nonprofit organizations and adapting them to the specificity of international institutions and international non-governmental organizations. This leads to the identification of a “tailored” approach to internation...
The world is currently experiencing the advent of new information technologies with dynamic changes, which can be considered as one of the greatest business threats today. Accordingly, international business and academia have claimed to be working towards developing innovations in accounting and finance that are useful for all stakeholders. The recent accounting and finance scholarship has moved forward toward new innovations that advance professional practice. This book introduces and discusses new innovations in accounting and finance, including management accounting, blockchain, E-business models, data analytics, artificial intelligence, cryptocurrency, bitcoin, digital assets, and associated risks. It also sheds light on how and why accounting and finance innovations have changed over time. This book will help practitioners and academics develop and introduce new accounting and finance tools and concepts. It is also a useful resource for those working in the accounting and finance fields.
Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues.
This Handbook offers a systematic review of state-of-the-art knowledge on public administration in Europe. Covering the theoretical, epistemological and practical aspects of the field, it focuses on how public administration operates and is studied in European countries. In sixty-three chapters, written by leading scholars, this Handbook considers the uniqueness of the European situation through an interdisciplinary and comparative lens, focusing on the administrative diversity which results from the multiplicity of countries, languages, schools of thought and streams of investigation across Europe. It addresses issues such as multi-level administration and governance, intensive cross countr...
This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.
Volume 1 (A and B) covers international organizations throughout the world, comprising their aims, activities and events.