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.

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

Autorentext
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.

Inhalt

1. 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 and Francesca Manes Rossi.- 2. The potential role of Public Sector Accounting Frameworks towards financial sustainability reporting - Giovanna Dabbicco.- 3. A framework for comparing financial sustainability in EU countries: national accounts, governmental accounting and the challenge of harmonization - Vicente Montesinos, Rosa Dasi and Isabel Brusca.- 4. The role of budgetary rules in multi-level government - Enrico Guarini and Anna Francesca Pattaro.- 5. Accounting framework (re)interpretation to accommodate tensions from financial sustainability competing concepts - André C B Aquino and Ricardo Lopes Cardoso.- 6. Making Financial Sustainability Measurement more Relevant: the Consolidated Financial Statement Analysis - Cristian Carini and Claudio Teodori.- 7. The role of public sector accounting on financial sustainability and government effectiveness - Marco Bisogno and Beatriz Cuadrado-Ballesteros.- 8. Cost Accounting Systems and Practices in Public Organizations: A Framework for Understanding Costing Evolution and Connections to Sustainability Strategies - Zachary Mohr.- 9. Financial sustainability of Higher Education Institutions: a challenge for the accounting system - Ferdinando Di Carlo and Guido Modugno.- 10. Integrated Popular Reporting as a tool for Citizen Involvement in Financial Sustainability decisions - Natalia Aversano, Paolo Tartaglia Polcini, Giuseppe Sannino and Francesco Agliata.