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Public Value Accounting and Accountability
The editors present cutting edge and thought-provoking studies on public value accounting and accountability. Chapters explore both the state of the art of the topic as well as the new developments from a theoretical and practical point of view.
Public Administration in Europe
This book considers the ways in which public administration (PA) has been studied in Europe over the last forty years, and examines in particular the contribution of EGPA, the European Group for Public Administration, both to the growth of a truly pan-European PA, and to the future of PA in Europe. The book provides a lively reflection on the state of the art of PA both over the past forty years and over the next forty years. It reflects on the consolidation and institutionalisation of EGPA as the European community for the study of PA in Europe, and demonstrates the need for such a regional group for PA in Europe, as well as for regional groups for the study of PA in other parts of the world. The book also demonstrates the functional, cultural and institutional reasons that underpin the significance of a regional group for researching and studying PA at an ‘intermediate level of governance’ between the national and the global levels. The book provides rich insights about the state of the art of PA in Europe from the leading public administration scholars.
Measurement in Public Sector Financial Reporting
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.
Practice-Relevant Accrual Accounting for the Public Sector
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.
CSR and Sustainability in the Public Sector
This book focuses on CSR in the public sector, in all its manifestations around the world, in order to consider its application in practice and its connections to sustainable objectives. This book is unique in that all chapters were written by members of the Social Responsibility Research Network. Their ideas have been tested and refined through the feedback given after they were presented at the 16th International Conference. The approach used in this book is based on the tradition of the Social Responsibility Research Network – a worldwide body of scholars that, over its 20-year history, has sought to broaden the discourse and to treat all research as inter-related and business-relevant....
The Palgrave Handbook of Public Administration and Management in Europe
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...
Handbook of Accounting and Public Governance
Expertly navigating the complex relationships between accounting and the development of hybridized public governance, this erudite Handbook critically analyses the most pressing challenges and limitations currently facing accounting and public governance research. Comprehensively drawing intricate links between accounting, public governance and hybridization, it conceptualizes the role of accounting by looking at the current and prospective needs of hybridized public governance.
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.
Il Foro italiano
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