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https://www.um.edu.mt/library/oar/handle/123456789/143645| Title: | Exploring the measurement dilemma in public sector financial reporting |
| Other Titles: | Measurement in public sector financial reporting : theoretical basis and empirical evidence |
| Authors: | Caruana, Josette Bisogno, Marco Sicilia, Mariafrancesca |
| Keywords: | Finance, Public -- Accounting -- Evaluation Finance, Public -- Accounting -- Standards Financial statements -- Standards Accrual basis accounting Current value accounting Assets (Accounting) -- Valuation |
| Issue Date: | 2023 |
| Publisher: | Emerald Publishing Limited |
| Citation: | Caruana, J., Bisogno, M., & Sicilia, M. (2023). Exploring the measurement dilemma in public sector financial reporting. In J. Caruana, M. Bisogno, & M. Sicilia (Eds.), Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence (pp. 3-16). United Kingdom: Emerald Publishing Limited. |
| Abstract: | This introductory chapter elaborates on the tricky issue of measurement in public sector financial reporting, which arises due to the particular features of the public sector when compared to the private sector. It provides a summary of the book chapters, highlighting the theoretical/practical frameworks used, methodologies and conclusions. Three themes are identified in the book, namely, (a) frameworks and methodologies; (b) measuring and reporting the elements in financial statements; and (c) heritage. This chapter identifies important avenues for further research. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/143645 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Exploring the measurement dilemma in public sector financial reporting.pdf Restricted Access | 594.63 kB | Adobe PDF | View/Open Request a copy |
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