Financial Management and Public Sector Accounting in an Age of Reforms: Developments and Changes in Public Sector Financial Management

Autor:	Manes Rossi, F., Caperchione, E., Cohen, S., Brusca, I.
Přispěvatelé:	Manes Rossi F. ,Caperchione E., Cohen,S., Brusca I., Edoardo Ongaro, Manes Rossi, Francesca, Caperchione, Eugenio, Cohen, Sandra, Brusca, Isabel
Jazyk:	angličtina
Rok vydání:	2019
Předmět:	Public Sector Accounting Public Sector Financial Management Reforms Financial sustainability accounting framework IPSAS EPSAS
Popis:	The chapter discusses the recent multifaceted developments in public sector financial management and in particular the contribution of the permanent study group (PSG) XII in the debate regarding the reforms and the innovations occurring at all governmental levels and different public sector organizations. Guiding the reader through the journey of the PSG, the chapter outlines the key challenges that future studies dealing with public sector financial management will be called to envisage. In parallel, it focuses on the harmonization of governmental accounting systems towards IPSAS or EPSAS and national accounts in Europe by shedding light on the existing situation and the imminent trends.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::4455981dfe681bedb61823009ee7beb6 http://hdl.handle.net/11588/751261 Zobrazit plný text záznamu