Download or read book Comparative Issues in Local Government Accounting written by Eugenio Caperchione and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.
Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 531 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Download or read book LA POLITICA DELLE ENTRATE NEGLI ENTI LOCALI written by Maria Letizia Pittari and published by Lulu.com. This book was released on with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Implementing reforms in public sector accounting written by Susana Jorge and published by Imprensa da Universidade de Coimbra / Coimbra University Press. This book was released on 2008-07-01 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.
Download or read book Management and Valuation of Heritage Assets written by Loris Landriani and published by Springer Science & Business Media. This book was released on 2013-10-29 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.
Download or read book Corporate Social Responsibility in the Global Business World written by Asli Yüksel Mermod and published by Springer Science & Business Media. This book was released on 2013-08-29 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an overview of the application of Corporate Social Responsibility in businesses and corporations around the world. Primarily based on real cases, it focuses on different approaches to CSR from a global perspective. It provides a critique of the “wrong” practices often employed even by multinational organizations, and highlights the resultant negative effects. On the other hand the book demonstrates good examples that can help multinationals or even entire countries to achieve both a better reputation and increased profitability. “CSR in the Global Business World” is a rich resource of illustrative cases, serving both as a basis for ongoing research as well as for teaching purposes at the business school level.
Download or read book Financial Determinants in Local Re Election Rates Emerging Research and Opportunities written by Cunha, Ana Maria and published by IGI Global. This book was released on 2019-10-25 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting information, on the one hand, allows government officials to obtain better information to support greater decision making, transparency, and accountability. On the other hand, this financial information also allows local citizens more access to knowledge of how public resources are being managed and used by the local government entities. Measuring the pros and cons of this information may determine how certain officials remain in office while others do not. Financial Determinants in Local Re-Election Rates: Emerging Research and Opportunities is a collection of innovative research that assesses whether accounting information and other factors have an impact on electoral results, which in turn impact re-election in local government. While highlighting topics including political financing, voting behavior, and capital spending, this book is ideally designed for political analysts, politicians, government officials, researchers, policymakers, public policy managers, financial analysts, academicians, and students seeking current research on financial information and other factors having an impact on electoral results.
Download or read book Managerial Rhetoric and Arts Organizations written by L. Zan and published by Springer. This book was released on 2006-01-27 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: The arts have faced big changes in recent years. This book explores the changes driven by the crisis of the welfare state and the privatization of public entities. It considers the tensions between managerial rhetoric and professional practices and questions the extension of managerial rhetoric for the very survival of arts organizations.
Download or read book Handbook of Research on Modernization and Accountability in Public Sector Management written by Azevedo, Graça Maria do Carmo and published by IGI Global. This book was released on 2018-03-02 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Future of Risk Management Volume I written by Paola De Vincentiis and published by Springer. This book was released on 2019-04-11 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: With contributions presented during the Second International Risk Management Conference, this first volume addresses important areas of risk management from a variety of angles and perspectives. The book will cover three separate tracks, including: legal issues in risk management, risk management in the public sector and in healthcare, and environmental risk management, and will be of interest to academic researchers and students in risk management, banking, and finance.
Download or read book Ibss Economics 1995 written by Compiled by the British Library of Political and Economic Science at the London School of Economics and published by Psychology Press. This book was released on 1996 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IBSS is the essential tool for librarians, university departments, research institutions and any public or private institutions whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
Download or read book Creazione di valore corporate governance e informativa societaria written by Piero Mella and published by Giuffrè Editore. This book was released on 2007 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tools Strategies and Practices for Modern and Accountable Public Sector Management written by Azevedo, Graça and published by IGI Global. This book was released on 2019-11-15 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of activity, demanding information on how public resources have been managed based on the maximization of social welfare and sustainable development. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management is an essential reference source that discusses the process behind how public resources are managed as well as how they are coordinated to achieve collective success. Featuring research on topics such as corporate responsibility, fiscal accountability, and public administration, this book is ideally designed for researchers, managers, financial authorities, auditors, public managers, public administrators, regulatory authorities, accountants, professionals, and students involved with the accountability and reform of public management in local governments.
Download or read book Public Management Reform and Modernization written by Edoardo Ongaro and published by Edward Elgar Publishing. This book was released on 2009 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ongaro has made a major contribution to understanding the political and adminstrative systems of Southern Europe. The work goes beyond that, however, by providing an excellent example of comparative analysis in general. This book should be read by all students of comparative administration. B. Guy Peters, University of Pittsburgh, US and City University of Hong Kong This is an important book for several reasons. Public sector reform debates and policies have been heavily perhaps too heavily influenced by Anglo-Saxon models, and literature on reforms in the Latin part of Europe has, until now, only been available in a fragmented way. However, this unique new book offers a coherent vision across Southern Europe. It refers to important parts of our history and how these still influence current times. It also shows that culture does make a difference, and that contingencies are important. European public sector reform is as diverse as the range of its administrative histories, and this book is therefore crucial in our understanding of the future in relation to the past. Geert Bouckaert, Public Management Institute, Katholieke Universiteit Leuven, Belgium, and European Group for Public Administration This systematic, thorough and insightful book offers one of the very rare comparative studies of public management reform in Italy, France, Greece, Portugal and Spain. A unique and most valuable study. Walter Kickert, Erasmus University Rotterdam, the Netherlands Scholars of public management reform have been at it for many years but there was always a gap little was really known about southern Europe, those countries that come from the Napoleonic tradition. Now, Professor Edoardo Ongaro of Bocconi University has filled that gap, and we will all profit from his diligent and insightful work. Jeffrey D. Straussman, Nelson A. Rockefeller College of Public Affairs and Policy, University at Albany, US Theoretically eclectic and empirically rich, this is a much-needed volume on the dark side of the moon, that is, public management reform outside the Anglo-Saxon world. Edoardo Ongaro sheds light on Italy and four other Napoleonic systems by producing a far-reaching comparative analysis that also captures the effects of Europeanization and multi-level governance on public management reforms. Ambitious yet ultimately accessible, this book is a must-read for those who want to explain and understand the trajectories of reform in their historical context. Claudio Radaelli, University of Exeter, UK The reader will find in Professor Ongaro s book a clear and thorough discussion of the public sector reform process both in Italy and southern European countries based upon a systematic comparative framework. This is a very useful and original work that any student in comparative politics or public administration will highly appreciate. Luc Rouban, CNRS, Centre de Recherches Politiques de Science Po (CEVIPOF), Paris, France This scholarly volume makes an interesting and distinctive contribution to the global public management reform debate by offering an analysis of reform trajectories in an important but rather neglected group of Southern European countries. Ewan Ferlie, King's College London, UK Since the 1980s, a wave of reforms of public management has swept the world. The investigation into the effects of such major transformations has, however, been unbalanced: important countries have received only limited attention. This timely book fills the gap by investigating the dynamics of contemporary public management reform in five European countries that gave shape to the Napoleonic administrative tradition France, Greece, Italy, Portugal, Spain. Edoardo Ongaro presents an in-depth investigation of the reform of public management in these countries, revisiting major topics of theoretical interest in the study of public administration. He addresses key issues regarding the influence of the past on the transformation of the public se
Download or read book ICGR 2019 2nd International Conference on Gender Research written by Prof. Paola Paoloni and published by Academic Conferences and publishing limited. This book was released on 2019-04-11 with total page 804 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Entrepreneurial and Innovative Practices in Public Institutions written by João Leitão and published by Springer. This book was released on 2016-09-21 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume discusses the importance of adopting entrepreneurial and innovation practices in the public sector, as mechanisms for detecting, dealing with and including citizens’ social needs, with a reflection on positive determination of their quality of life. It focuses on critical reflection and rethinking the articulation between the dimensions of transformation – entrepreneurship and innovation – of New Public Management (NPM). In this way the book contributes to deepening knowledge about the implications of this change in the organizational paradigm of the public sector for citizens’ quality of life, which is treated multi-dimensionally here, including citizens’ well-being, purchasing power, happiness, trust, safety, experience and satisfaction. The volume constitutes a reference guide for decision makers, managers and policy makers engaged in the public sector who want to differentiate their performance by fostering entrepreneurial and innovative practices in the scope of public administration that can enhance citizens’ quality of life. This volume is also a reference guide for scholars, policy makers and practitioners interested on public innovation.
Download or read book Corporate Sustainability written by Paolo Tenuta and published by Springer Nature. This book was released on 2022-09-26 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019. The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability’s impact on companies’ financial performance reveals the importance of collegial leadership – a commonly found feature of Italian family businesses that has not been considered in previous studies – as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.
