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New trends in public sector reporting : integrated reporting and beyond /

Bibliographic Details
Corporate Author: ProQuest (Firm)
Other Authors: Manes-Rossi, Francesca, Levy Orelli, Rebecca
Format: eBook
Language:English
Published: Cham : Palgrave Macmillan, 2020.
Series:Public Sector Financial Management.
Subjects:
Finance, Public > Accounting.
Financial statements.
Electronic books.
Online Access:Connect to the full text of this electronic book
Table of Contents:
  • Intro
  • Contents
  • Contributors
  • List of Tables
  • Contemporary Challenges in Public Sector Reporting
  • Background
  • Seven Critical Public Sector Reporting and Accountability Frameworks
  • Financial Reporting
  • Public Sector Management Accounting
  • European Commission Non-financial Reporting Directive
  • Integrated Reporting
  • Social and Environmental Accounting
  • The Sustainable Development Goals
  • Public Value Accounting and Reporting
  • Conclusions
  • References
  • The Rise of Integrated Reporting in the Public Sector: An Analysis of Transnational Governance Interactions
  • Introduction
  • Integrated Reporting in the Public Sector
  • Transnational Governance Interactions
  • Setting an Agenda for IR
  • Mechanisms and Pathways Enabling the Rise of IR as a Governance Tool for Non-financial Reporting
  • Discussion
  • Conclusion
  • References
  • Assessing Universities' Global Reporting Initiative G4 Sustainability Reports in Concurrence with Stakeholder Inclusiveness
  • Motivation and Research Questions
  • Theoretical Background
  • Sustainability Reporting at Universities and Prior Empirical Studies
  • Prior Empirical Studies
  • SI in Selected Sustainability Reports/Integrated Reports (Three Studies)
  • Internal and External Stakeholder Expectations (Five Studies)
  • (Coverage) Analysis of SRs/IRs Based on the GRI Guidelines (14 Studies)
  • Methodology, Sample Description and Findings
  • Methodology and Sample Description
  • Findings
  • Conclusions and Directions for Further Research
  • References
  • Public Sector Reporting: Lessons Learnt from Participatory Budgeting
  • Introduction
  • PB and Its Links to Financial Reporting
  • Implications for Actors Involved in Reporting
  • Implications for Reporting Contents and Complexity
  • Alternative Ways of Reporting
  • Conclusion
  • References
  • New Reporting Tools at the Central Government Level: Experiences in Light of a Budgeting and Accounting Reform in Austria
  • Introduction
  • Relative Advantage and Perceived Usefulness of Accounting Information
  • The Budgeting and Accounting Reform in Austria
  • Methods and Data Collection
  • Findings on the Relative Advantage and Usefulness of Year-End Financial Reporting Tools
  • Gap Analysis Between the Standard, and the Old and New Tools in Financial Reporting
  • Perceived Relative Advantage and Perceived Usefulness of the New Tools in Financial Reporting
  • Findings on the Relative Advantage and Usefulness of (Non-financial) Performance Reporting
  • Perceived Relative Advantage and Perceived Usefulness of the New Tools in Non-financial Reporting
  • Discussion and Conclusion
  • References
  • No Longer Only Numbers: An Exploratory Analysis of the Visual Turn in Reporting of Public Sector Organisations
  • Introduction
  • The Visual Turn in Accounting: A Brief Literature Review
  • Images, Text and Messages in Reporting: A Theoretical Framework
  • Case Study