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Financial Sustainability of Public Sector Entities

The Relevance of Accounting Frameworks

  • Book
  • © 2019

Overview

Editors:
  1. Josette Caruana

    1. Department of Accountancy, University of Malta, Msida, Malta

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  2. Isabel Brusca

    1. Department of Accounting and Finance, University of Zaragoza, Zaragoza, Spain

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  3. Eugenio Caperchione

    1. Department of Economics “Marco Biagi”, University of Modena and Reggio Emilia, Modena, Italy

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  4. Sandra Cohen

    1. Department of Business Administration, Athens University of Economics and Business, Athens, Greece

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  5. Francesca Manes Rossi

    1. Department of Management and Innovation Systems, University of Salerno, Fisciano, Italy

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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

Part of the book series: Public Sector Financial Management (PUSEFIMA)

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Table of contents (10 chapters)

  1. Front Matter

    Pages i-xix
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  2. 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

  3. The Potential Role of Public Sector Accounting Frameworks Towards Financial Sustainability Reporting

    • Giovanna Dabbicco
    Pages 19-40

  4. 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

  5. The Role of Budgetary Rules in Multi-Level Governments

    • Enrico Guarini, Anna Francesca Pattaro
    Pages 63-81

  6. Accounting Framework (Re)Interpretation to Accommodate Tensions from Financial Sustainability Competing Concepts

    • André C. B. Aquino, Ricardo Lopes Cardoso
    Pages 83-102

  7. Making Financial Sustainability Measurement More Relevant: An Analysis of Consolidated Financial Statements

    • Cristian Carini, Claudio Teodori
    Pages 103-121

  8. The Role of Public Sector Accounting on Financial Sustainability and Governmental Effectiveness

    • Marco Bisogno, Beatriz Cuadrado-Ballesteros
    Pages 123-144

  9. Cost Accounting Systems and Practices in Public Organizations: A Framework for Understanding Costing Evolution and Connections to Sustainability Strategies

    • Zachary Mohr
    Pages 145-164

  10. Financial Sustainability of Higher Education Institutions: A Challenge for the Accounting System

    • Guido Modugno, Ferdinando Di Carlo
    Pages 165-184

  11. 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

  12. Back Matter

    Pages 207-219
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Keywords

About this book

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.

Editors and Affiliations

  • Department of Accountancy, University of Malta, Msida, Malta

    Josette Caruana

  • Department of Accounting and Finance, University of Zaragoza, Zaragoza, Spain

    Isabel Brusca

  • Department of Economics “Marco Biagi”, University of Modena and Reggio Emilia, Modena, Italy

    Eugenio Caperchione

  • Department of Business Administration, Athens University of Economics and Business, Athens, Greece

    Sandra Cohen

  • Department of Management and Innovation Systems, University of Salerno, Fisciano, Italy

    Francesca Manes Rossi

About the editors

Josette Caruana is Lecturer in the Department of Accountancy, University of Malta, Malta.


Isabel Brusca is Professor in Accounting at the Department of Accounting and Finance, University of Zaragoza, Spain.


Eugenio Caperchione is Professor of Public Sector Accounting at the Department of Economics, Modena and Reggio Emilia University, Italy.


Sandra Cohen is Associate Professor of Accounting at the Department of Business Administration, Athens University of Economics and Business, Greece.


Francesca Manes Rossi is Associate Professor of Accounting at the Department of Management and Information Systems, Salerno University, Italy.

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