Implementing reforms in public sector accounting

Implementing reforms in public sector accounting PDF Author: Susana Jorge
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9898074396
Category : Accounting
Languages : en
Pages : 520

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Book Description
Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.

Implementing reforms in public sector accounting

Implementing reforms in public sector accounting PDF Author: Susana Jorge
Publisher: Imprensa da Universidade de Coimbra / Coimbra University Press
ISBN: 9898074396
Category : Accounting
Languages : en
Pages : 520

Get Book Here

Book Description
Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.

The implementation gap of NPM reforms in italian local governments. An empirical analysis

The implementation gap of NPM reforms in italian local governments. An empirical analysis PDF Author: Aldo Pavan
Publisher: FrancoAngeli
ISBN: 8891720569
Category : Business & Economics
Languages : en
Pages : 144

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Book Description
374.1.4

IAS/ IFRS

IAS/ IFRS PDF Author: Vera Palea
Publisher: FrancoAngeli
ISBN: 9788846480880
Category : Business & Economics
Languages : en
Pages : 132

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Book Description


Sovereign Risk and Public-Private Partnership During the Euro Crisis

Sovereign Risk and Public-Private Partnership During the Euro Crisis PDF Author: Maura Campra
Publisher: Springer
ISBN: 1137390816
Category : Business & Economics
Languages : en
Pages : 357

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Book Description
This book is an examination of the sovereign risk and debt limit issues facing the Eurozone (crisis/post crisis) and the need for alternative mechanisms to fund the capital investment requirements of the region.

Creazione di valore, corporate governance e informativa societaria

Creazione di valore, corporate governance e informativa societaria PDF Author: Piero Mella
Publisher: Giuffrè Editore
ISBN: 881413409X
Category : Business & Economics
Languages : it
Pages : 924

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Book Description


Accounting and Business Economics

Accounting and Business Economics PDF Author: Yuri Biondi
Publisher: Routledge
ISBN: 1136209018
Category : Business & Economics
Languages : en
Pages : 530

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Book Description
The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.

Strengthening Information and Control Systems

Strengthening Information and Control Systems PDF Author: Daniela Mancini
Publisher: Springer
ISBN: 3319264885
Category : Computers
Languages : en
Pages : 270

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Book Description
This book presents a collection of original research papers focused on the relationship between information technology and accounting and control models. The book discusses the importance of establishing a synergetic relationship between new information technologies (ERP, BI, web-based technology, data mining, XBRL, etc.) and new or renewed accounting models and tools (performance indicators, prevision and simulation models, accounting models for public administration, etc.) in order to enhance an organization’s capability to manage information and make valuable decisions. The search for these synergies takes place at all organizational levels: at a strategic level, in order to simulate and forecast behaviors and financial results at a management level, in order to innovate performance measurement and improve value creation at the operational level, in order to improve information quality and the efficiency of the information process. This book is particularly useful for IS and CFO managers and scholars, as it is based on a selection of the best papers – original, double blind reviewed contributions - presented to the Annual Conference of the Italian Chapter of AIS under the category “Accounting Information Systems”.

Reshaping Accounting and Management Control Systems

Reshaping Accounting and Management Control Systems PDF Author: Katia Corsi
Publisher: Springer
ISBN: 3319495380
Category : Computers
Languages : en
Pages : 342

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Book Description
This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).

The Eurozone Experience

The Eurozone Experience PDF Author: Franco Praussello
Publisher: FrancoAngeli
ISBN: 8820406209
Category : Business & Economics
Languages : en
Pages : 288

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Book Description


I principi contabili per gli enti locali

I principi contabili per gli enti locali PDF Author:
Publisher:
ISBN: 9788899083748
Category :
Languages : it
Pages : 381

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Book Description