Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/87642
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dc.contributor.authorCaruana, Josette-
dc.contributor.authorBrusca, Isabel-
dc.contributor.authorCaperchione, Eugenio-
dc.contributor.authorCohen, Sandra-
dc.contributor.authorManes Rossi, Francesca-
dc.date.accessioned2022-01-25T19:44:25Z-
dc.date.available2022-01-25T19:44:25Z-
dc.date.issued2019-
dc.identifier.citationCaruana, J., Brusca, I., Caperchione, E., Cohen, S., & Manes Rossi, F. (eds.) (2019). Financial sustainability of public sector entities : the relevance of accounting frameworks. Cham: Palgrave Macmillan.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/87642-
dc.description.abstractThe theme of this book centres around the role of public sector accounting frameworks in the endeavour to make public sector entities financially sustainable. The overall objective of the book is to analyse the role of public sector accounting in the provision of information that would assist financially sustainable policy making, with a focus on the relevance of accounting frameworks in this process. In this book, the term accounting frameworks is taken to encompass budgeting, management accounting, financial reporting, and other reporting requirements, for example, Governmental Financial Statistics. Besides analysing the suitability of current accounting frameworks for financial sustainability of public sector entities, the book also delves into emerging forms of reporting, for example, popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities as tools suitable to make citizens aware of the financial condition of a local government.en_GB
dc.language.isoenen_GB
dc.publisherPalgrave Macmillanen_GB
dc.rightsinfo:eu-repo/semantics/restrictedAccessen_GB
dc.subjectPublic policyen_GB
dc.subjectFinance, Publicen_GB
dc.subjectAccountingen_GB
dc.subjectEuropean Unionen_GB
dc.subjectPolitical scienceen_GB
dc.subjectLegislative bodiesen_GB
dc.titleFinancial sustainability of public sector entities : the relevance of accounting frameworksen_GB
dc.typebooken_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.1007/978-3-030-06037-4-
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