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Palgrave Macmillan

Public Sector Accounting, Financial Accountability and Viability in Times of Crisis

  • Book
  • © 2022

Overview

Editors:
  1. Giovanna Dabbicco

    1. National Accounts Directorate, National Statistical Office (ISTAT), Rome, Italy

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  2. Marco Bisogno

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

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  3. Josette Caruana

    1. Department of Accountancy Faculty of Economics Management and Accountancy, University of Malta, Msida, Malta

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  4. Johan Christiaens

    1. Department of Accounting Corporate Finance and Taxation, Ghent University, Ghent, Belgium

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  • Highlights the central role played by governments in navigating the Covid-19 pandemic
  • Provides a holistic perspective of government initiatives, including budgeting and financial reporting
  • Offers a timely contribution to the post-Covid literature, including reflections on future challenges

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

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Table of contents (10 chapters)

  1. Front Matter

    Pages i-xxx
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  2. The Contribution of Public Sector Accounting and Public Financial Management During and After Times of Crisis

    • Giovanna Dabbicco, Marco Bisogno, Josette Caruana, Johan Christiaens
    Pages 1-13

  3. Public Sector Accounting in Times of Crisis

    1. Front Matter

      Pages 15-15
      Download chapter PDF

    2. Budget Process and Budget Structure Under the COVID-19 Pandemic in Indonesia

      • Aichiro Suryo Prabowo
      Pages 17-41

    3. The Role of the Balance Sheet for Reporting Deficits and Debts by EU Member States: Lessons from the COVID-19 Pandemic

      • Giovanna Dabbicco, Josette Caruana
      Pages 43-73

    4. Accounting for Collective Services, Individual Services, and Emergency Relief: Reconsideration in Times of a Pandemic

      • Natalia Aversano, Giuseppe Nicolò, Giuseppe Sannino, Paolo Tartaglia Polcini
      Pages 75-99

    5. Impact of Integrated Financial Management Information System Practices in Public Finance Management Performance During COVID-19 Pandemic: Turkey Case

      • Seval Kardeş Selimoğlu, Gül Yeşilçelebi, Mehtap Altunel
      Pages 101-125

  4. Financial Accountability and Auditing in Times of Crisis

    1. Front Matter

      Pages 127-127
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    2. COVID-19 Business Support in the Netherlands; Governance and Accountability in Times of Turbulence

      • Jan van Helden, Tjerk Budding, Bharti Girjasing, Lizette Pleyte
      Pages 129-158

    3. “Stretching the Public Purse”: What Does It Mean in Terms of Government Accounting?

      • Jens Heiling, Dmitrij Cesniuk, Tim Meglitsch
      Pages 159-196

    4. A Disclosure Theory Approach to Government Transparency: Implications for Accountability in Times of a Pandemic

      • Claudio Columbano
      Pages 197-213

    5. Value for Money Assessment of a Wage Supplement Scheme Aimed to Address Distress Induced by the Pandemic

      • Josette Caruana, Mary Jane Buttigieg
      Pages 215-248

    6. The Role of Public Audit: Challenges and Opportunities for the European Court of Auditors to Contribute to a Sustainable Crisis Response

      • Katharina Bryan
      Pages 249-273

  5. Back Matter

    Pages 275-280
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Keywords

About this book

This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.

Reviews

“This book provides a rich account of the pervasive and important roles played by public sector accounting, financial management, auditing, and budgeting systems during the pandemic and also on the critical issues they may have raised, or not contributed to avoid”.

- Ileana Steccolini, Professor of Accounting, University of Essex, UK

Editors and Affiliations

  • National Accounts Directorate, National Statistical Office (ISTAT), Rome, Italy

    Giovanna Dabbicco

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

    Marco Bisogno

  • Department of Accountancy Faculty of Economics Management and Accountancy, University of Malta, Msida, Malta

    Josette Caruana

  • Department of Accounting Corporate Finance and Taxation, Ghent University, Ghent, Belgium

    Johan Christiaens

About the editors

Giovanna Dabbicco is Researcher at the Italian National Statistical Office (ISTAT). She was formerly Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy.

Marco Bisogno is Associate Professor in Accounting at the University of Salerno, Italy.

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

Johan Christiaens is Professor in the Department of Accounting, Corporate Finance and Taxation at Ghent University, Belgium.

Bibliographic Information

  • Book Title: Public Sector Accounting, Financial Accountability and Viability in Times of Crisis

  • Editors: Giovanna Dabbicco, Marco Bisogno, Josette Caruana, Johan Christiaens

  • Series Title: Public Sector Financial Management

  • DOI: https://doi.org/10.1007/978-3-031-04745-9

  • Publisher: Palgrave Macmillan Cham

  • eBook Packages: Political Science and International Studies, Political Science and International Studies (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2022

  • Hardcover ISBN: 978-3-031-04744-2Published: 07 September 2022

  • Softcover ISBN: 978-3-031-04747-3Published: 08 September 2023

  • eBook ISBN: 978-3-031-04745-9Published: 06 September 2022

  • Series ISSN: 2946-5494

  • Series E-ISSN: 2946-5508

  • Edition Number: 1

  • Number of Pages: XXX, 279

  • Number of Illustrations: 14 b/w illustrations

  • Topics: Public Policy, Accounting/Auditing

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