Tracing the Future of Reporting in the Public Sector
Tracing the Future of Reporting in the Public Sector

Author: Sandra Cohen

Publisher:

Published: 2016

Total Pages:

ISBN-13:

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Purpose: In this paper we debate the future form of reporting in the public sector by examining alternative forms of reporting, and more specifically the frameworks of integrated reporting and popular reporting. Moreover, we explore whether and how these reports could be related to each other in order for the needs of a pillar user group, that of the citizens, to be addressed.Design/Methodology/Approach: We analyze the frameworks of integrated reporting and popular reporting, and by combining their characteristics we propose a creative synthesis suitable for the public sector.Findings: The analysis leads to the conclusion that governmental entities need to take the next step on reporting in two parallel levels: the first would require the publication of information encountered in integrated reports containing various information elements that are not confronted to the traditional financial ones. The second would result in the provision of this information in a concise and easily comprehensive way. The merger of these two streams will give rise to the publication of “Integrated Popular Reports - IPR”.Originality/Value: This move would result to useful and meaningful reporting with potential strategic advantages. The integrated reporting dimension of the reports combined to the popular reporting dimension would provide an adequate information matrix for citizens and other user groups (e.g. politicians, public executives), that are interested to understand the “whole picture” of public sector entities but at the same time they neither possess advanced accounting knowledge nor they are familiar with technical terminology.

New Trends in Public Sector Reporting
New Trends in Public Sector Reporting

Author: Francesca Manes-Rossi

Publisher: Springer Nature

Published: 2020-05-18

Total Pages: 213

ISBN-13: 3030400565

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This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.

Handbook of Research on Modernization and Accountability in Public Sector Management
Handbook of Research on Modernization and Accountability in Public Sector Management

Author: Azevedo, Graça Maria do Carmo

Publisher: IGI Global

Published: 2018-03-02

Total Pages: 565

ISBN-13: 1522537325

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The effects of recent economic and financial crises have reached an international scale. A number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. The Handbook of Research on Modernization and Accountability in Public Sector Management is an essential scholarly publication that focuses on responsibility within public sector institutions and the importance of these institutions being ethical, transparent, and rigorous. Featuring coverage on a broad range of topics, such as corporate social responsibility, e-government, and financial accountability, this publication is geared toward regulatory authorities, researchers, managers, and professionals working in the public domain.

The Routledge Handbook of Integrated Reporting
The Routledge Handbook of Integrated Reporting

Author: Charl de Villiers

Publisher: Routledge

Published: 2020-05-11

Total Pages: 461

ISBN-13: 1000071340

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This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Practice-Relevant Accrual Accounting for the Public Sector
Practice-Relevant Accrual Accounting for the Public Sector

Author: Hassan Ouda

Publisher: Springer Nature

Published: 2020-10-23

Total Pages: 350

ISBN-13: 3030515958

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This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.

Towards Integrated Reporting
Towards Integrated Reporting

Author: Epameinondas Katsikas

Publisher: Springer

Published: 2016-10-31

Total Pages: 128

ISBN-13: 3319472356

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This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.

Public Sector Accounting, Accountability and Governance
Public Sector Accounting, Accountability and Governance

Author: Robyn Pilcher

Publisher: Routledge

Published: 2018-07-17

Total Pages: 164

ISBN-13: 1351349171

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Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.

Challenges in the Adoption of International Public Sector Accounting Standards
Challenges in the Adoption of International Public Sector Accounting Standards

Author: Isabel Brusca

Publisher: Springer Nature

Published: 2021-04-15

Total Pages: 148

ISBN-13: 3030631257

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The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its implementation. In chapter one, the book analyses the IPSAS and the conceptual framework, as well as the claimed benefits and criticisms of IPSAS. Chapter two makes an analysis of the diffusion of the IPSAS in the international framework and the process of harmonization in development in Europe. Chapter three and four analyze the process of adaptation to IPSAS in Portugal and Spain respectively. In the chapter five, there is a comparative analysis between Spain and Portugal, and the last chapter present the main conclusions. This book can help to understand the level of implementation of the reforms and how governments are applying the IPSAS.

Global Encyclopedia of Public Administration, Public Policy, and Governance
Global Encyclopedia of Public Administration, Public Policy, and Governance

Author: Ali Farazmand

Publisher: Springer Nature

Published: 2023-04-05

Total Pages: 13623

ISBN-13: 3030662527

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This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.