Financial Sustainability of Public Sector Entities PDF Download

Author: Josette Caruana
Publisher: Springer
ISBN: 3030060373
Category : Political Science
Languages : en
Pages : 219

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Book Description
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.

Author: Manuel Pedro Rodríguez Bolívar
Publisher: Springer
ISBN: 3319579622
Category : Business & Economics
Languages : en
Pages : 268

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Book Description
This book analyses the methods used to assess financial sustainability as defined by the International Federation of Accountants (IFAC). Recently, there have been calls to consider sustainability as a fundamental guiding principle in public management. The financial and economic crisis has spurred a demand for greater financial sustainability in public administrations. Although the concept of sustainability has been traditionally associated with three dimensions (environmental, social and economic), this book is focuses on the metrics used to evaluate financial sustainability and explores the concept of financial health. It will be of interest to researchers and academics in the field of financial sustainability.

Author: Ali Farazmand
Publisher: Springer Nature
ISBN: 3030662527
Category : Law
Languages : en
Pages : 13623

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Book Description
This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.

Author: Marco Bisogno
Publisher: Palgrave Macmillan
ISBN: 9783031551345
Category : Political Science
Languages : en
Pages : 0

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Book Description
​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.

Author: Emmanuel Jean Francois, PhD
Publisher: Springer Publishing Company
ISBN: 0826129862
Category : Business & Economics
Languages : en
Pages : 384

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Book Description
Nonprofit organizations face fierce competition for funding, especially during times of financial crisis. In order to effectively further their goals and make a long-term impact in the communities they serve, these organizations must remain financially viable and sustainable. This book equips students training to become better nonprofit leaders with the information and conceptual frameworks needed to ensure their organizations are financially sustainable. Using practical tips and illustrative case examples, it guides the reader to an understanding of the structures and processes of nonprofit organizations, and includes detailed coverage of financial analysis, budget management, cash flow, financial accountability and reporting, investing, fundraising, and organizational growth. This book is ideal for students, faculty, and practitioners in social service administration, human service leadership, public and community health, public administration, organization management, and health care administration and management.

Author: New Zealand
Publisher: Office of Auditor-General
ISBN: 9780478410211
Category : Finance, Public
Languages : en
Pages : 35

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Book Description

Author: OECD
Publisher: OECD Publishing
ISBN: 926473404X
Category :
Languages : en
Pages : 60

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Book Description
Spain has undertaken a series of reforms over the last decade to strengthen the government’s ability to deliver high-quality services to citizens and businesses, while enhancing transparency and accountability. One major effort spearheaded by the National Audit Office (Oficina Nacional de Auditoría or ONA) is the continuous supervision system (SSC), a risk-based methodology that acts as a litmus test for the financial health, effectiveness and sustainability of public institutions.

Author: Neil M. Boyd
Publisher: Routledge
ISBN: 100044077X
Category : Business & Economics
Languages : en
Pages : 256

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Book Description
Sustainable Public Management explores key issues in public sector sustainable management that span from Nation/State to local government. It highlights state-of-the art articulations of public-private partnerships, public engagement, inter-organizational networks, sustainability policy, strategy, standard setting, and reporting. Sustainable management is an important topic across organizational forms in the private, not-for-profit, and public sectors because of the its practice is tied to some of the most pressing environmental and social problems that exist in the world. The public sector is especially important due to its scale and scope across the globe, the tangible impacts that public service delivery can make in resource efficiency and effectiveness, and in directly tackling critical sustainable development goals. This book will be of great value to scholars, students, and policymakers interested in Public Administration and Management, Sustainable Management and Development. The chapters in this book were originally published as a special issue of the Public Management Review.

Author: Francesca Manes-Rossi
Publisher: Springer Nature
ISBN: 3030400565
Category : Political Science
Languages : en
Pages : 213

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Book Description
This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.

Author: Hassan Ouda
Publisher: Springer Nature
ISBN: 3030515958
Category : Political Science
Languages : en
Pages : 350

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Book Description
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.