The Potential Role of Public Sector Accounting Frameworks Towards Financial Sustainability Reporting

Autor:	Giovanna Dabbicco
Rok vydání:	2019
Předmět:	Public sector accounting Institutionalisation business.industry Order (exchange) Sustainability Financial sustainability Accounting Business
Zdroj:	Financial Sustainability of Public Sector Entities ISBN: 9783030060367
DOI:	10.1007/978-3-030-06037-4_2
Popis:	This chapter examines the potential role of accounting frameworks in financial sustainability reporting in order to supplement the traditional approach using macroeconomic data. The chapter highlights the need to investigate in more depth the best ways to provide sustainability information in financial reporting, based on needs of users, examining the initiatives launched by standard setters, in contrast to the ‘institutionalisation’ of such reporting within national governments.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::0ce23a7634dd58a995671b7113504bf2 https://doi.org/10.1007/978-3-030-06037-4_2 Zobrazit plný text záznamu