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Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence - Couverture rigide

 
9781801171625: Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence
Couverture rigide
ISBN 10 : 1801171629 ISBN 13 : 9781801171625
Editeur : Emerald Publishing Limited, 2023

Synopsis

Financial measurement can be difficult, especially in the public sector where accurate and reliable reporting is imperative for public trust, legality, accountability, and long-term sustainability of activities. Measurement in Public Sector Financial Reporting brings together theoretical arguments and empirical evidence to fuel the debate on measurement approaches in public sector financial reporting.

Understanding that various dimensions of value need to be explored in order to reveal methods for providing a more comprehensive public sector view, Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues. The chapters consider both theory and practice, providing a holistic showcase for both practitioner and academic viewpoints. The authors develop discussions and consolidate knowledge, providing a substantial contribution to an international debate.

This second volume of Emerald Studies in Public Service Accounting and Accountability recognises the unique characteristics of public sector assets, liabilities, and the other elements of financial statements. The views presented in the chapters make the contents useful for those who are involved, interested in, or responsible for the preparation of public sector financial reporting and related standards.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos de l'auteur

Josette Caruana is Associate Professor in the Department of Accountancy, University of Malta, Malta and a certified public accountant.

Marco Bisogno is Associate Professor in Accounting in the Department of Management & Innovation Systems, University of Salerno, Italy.

Mariafrancesca Sicilia is a Full Professor in Public Sector Management and Accounting in the Department of Management, University of Bergamo, Italy.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Emerald Publishing Limited
Date d'édition
2023
Langue
anglais
ISBN 10 
1801171629
ISBN 13 
9781801171625
Reliure
Relié
Nombre de pages
280
Éditeur
Caruana Josette, Bisogno Marco, Sicilia Mariafrancesca
Coordonnées du fabricant
non disponible
Personne responsable
GPSR Kontakt
gpsr@libri.de

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