Overview
- Analyses the implications of sustainability on public financial management in Europe
- Assesses multiple aspects of public financial management, including budgeting, accounting, reporting and auditing
- Provides cross-country comparisons to examine similarities and difference across Europe
Part of the book series: Public Sector Financial Management (PUSEFIMA)
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Keywords
- Financial management
- Public sector sustainability
- Sustainability reporting
- Europe
- SDGs
- Environmental reporting
- Sustainable development
- Public administration
About this book
​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 budgeting, accounting, reporting, and auditing. It also considers the impact of the SDGs on accounting systems, as well as other issues related to sustainability, such as green budgeting, gender budgeting, and sustainability and environmental reporting. By providing a cross-country comparison, it aims to identify similarities and differences across Europe. The book will appeal to scholars and students of public policy and financial management, as well as those interested in sustainability and the SDGs.
Reviews
Endorsements
In an era of unprecedented environmental and social challenges, this book is a timely and insightful contribution to understanding the intersection of sustainability and public financial management (PFM). It stands out by covering a wide range of PFM topics, all well-targeted and relevant, and by using a comparative analysis of European countries’ practices at various governmental levels. The blend of conceptual and practical insights will substantially contribute to increasing understanding of why and how PFM can be a powerful tool in mainstreaming and advancing sustainability goals in the public sector and will make it a valuable resource for researchers, practitioners, and policymakers.
Delphine Moretti, Delphine Moretti, Senior Policy Analyst, Lead of the OECD Working Party on Financial Management and Reporting, OECD, France.
This comprehensive book offers a thorough analysis of the role of public financial management in achieving sustainability and the SDGs in Europe. It skillfully navigates the complex landscape of PFM and stresses the importance of sustainability reporting, emphasizing the need for capacity and coordination in both public and private sectors and recognizing accounting as a critical ally in pursuing sustainability. The book’s practical guidance for policymakers, practitioners, and researchers can help advance sustainable development and contribute to building a sustainable future in Europe and beyond.
Arman Vatyan, PhD, FCCA, CPA CGA; Lead Financial Management Specialist at an international financial institution, public sector accounting reform program manager, Armenia.
Editors and Affiliations
About the editors
Marco Bisogno is Associate Professor of Accounting at the University of Salerno, Italy.
Isabel Brusca is Professor of Accounting at the University of Zaragoza, Spain.
Eugenio Caperchione is Professor of Public Management and Public Sector Accounting at the University of Modena and Reggio Emilia, Italy.
Sandra Cohen is Professor of Accounting at Athens University of Economics and Business, Greece.
Francesca Manes Rossi is Professor of Accounting at the University of Naples Federico II, Italy.
Bibliographic Information
Book Title: Public Sector Financial Management for Sustainability and SDGs in Europe
Editors: Marco Bisogno, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi
Series Title: Public Sector Financial Management
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 2024
Hardcover ISBN: 978-3-031-55134-5Due: 16 July 2024
Softcover ISBN: 978-3-031-55137-6Due: 16 July 2024
eBook ISBN: 978-3-031-55135-2Due: 16 July 2024
Series ISSN: 2946-5494
Series E-ISSN: 2946-5508
Edition Number: 1
Number of Pages: CLXXVI, 176
Number of Illustrations: 20 b/w illustrations