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 Reshaping Accounting and Management Control Systems written by Katia Corsi and published by Springer. This book was released on 2017-03-21 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).
Download or read book Models of Public Budgeting and Accounting Reform Volume 2 Supplement 1 written by OECD and published by OECD Publishing. This book was released on 2002-11-26 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comparative look at financial management systems from a family of systems point of view.
Download or read book The implementation gap of NPM reforms in italian local governments An empirical analysis written by Aldo Pavan and published by FrancoAngeli. This book was released on 2015-02-12T00:00:00+01:00 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: 374.1.4
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 Economics of Art Auctions written by Gianfranco Mossetto and published by FrancoAngeli. This book was released on 2002 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Information Systems Management Organization and Control written by Daniela Baglieri and published by Springer. This book was released on 2014-07-15 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the diversity of topics, views and perspectives focused on the relationship between information systems, organizations and managerial control. It brings together theories and practices by a diverse group of scholars working in different disciplines: organization, management, accounting, information systems development, human-computer interaction. The volume is divided into three sections, each one focusing on a specific theme: organizational change, innovation and information and communication technologies; organizational control, accounting and information systems; information, knowledge and project management practices. The book is based on a selection of the best research papers - original double blind peer reviewed contributions of the annual conference of the Italian chapter of AIS, held in Milan, Italy in December 2013.
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 Dalla contabilit finanziaria alla contabilit economico patrimoniale negli enti locali written by Marcella Mulazzani and published by FrancoAngeli. This book was released on 2002 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Journal on Budgeting written by and published by . This book was released on 2002 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Rilevazione e interpretazione economica del non profit written by Crisp and published by FrancoAngeli. This book was released on 2001 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Evoluzione dei sistemi contabili nelle amministrazioni pubbliche locali written by Maria Carmela Serluca and published by FrancoAngeli. This book was released on 2024-10-28T00:00:00+01:00 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1312.20
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 Strengthening Information and Control Systems written by Daniela Mancini and published by Springer. This book was released on 2015-12-21 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a collection of original research papers focused on the relationship between information technology and accounting and control models. The book discusses the importance of establishing a synergetic relationship between new information technologies (ERP, BI, web-based technology, data mining, XBRL, etc.) and new or renewed accounting models and tools (performance indicators, prevision and simulation models, accounting models for public administration, etc.) in order to enhance an organization’s capability to manage information and make valuable decisions. The search for these synergies takes place at all organizational levels: at a strategic level, in order to simulate and forecast behaviors and financial results at a management level, in order to innovate performance measurement and improve value creation at the operational level, in order to improve information quality and the efficiency of the information process. This book is particularly useful for IS and CFO managers and scholars, as it is based on a selection of the best papers – original, double blind reviewed contributions - presented to the Annual Conference of the Italian Chapter of AIS under the category “Accounting Information Systems”.
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.
