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 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 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 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 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 Performance Measurement in Non Profit Organizations written by Patrizia Gazzola and published by Taylor & Francis. This book was released on 2022-09-26 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: Performance Measurement in Non-Profit Organizations: The Road to Integrated Reporting addresses the issue of performance measurement in nonprofit companies with the aim of defining a system of useful measures to understand, manage, and improve the performance of such companies by employing systems theory to examine their conditions of existence and manifestations of life. From the proposed company model follows that the system of performance measures should make it possible to keep under control both the productive transformation, with the physical-technical efficiency indicators, and the economic transformation, with the economic efficiency indicators, and the financial transformation with the financial efficiency indicators, and finally the managerial transformation with the effectiveness indicators, taking into account the degree of satisfaction of the expectations of the main categories of company stakeholders. Readers will understand that economic analysis alone is not sufficient to assess the performance of such organizations, but it is necessary to unite it with the analysis of sustainability dimensions. It would therefore be appropriate to draw up an integrated report that combines the economic and financial dimensions with the pillars of sustainability, as in the case of companies in the second sector. There is a gap in the literature in this area that this book aims to fill, making it a valuable resource to researchers, academics, and advanced students interested in performance evaluation of NPOs.
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 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 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 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 Municipal and Local Budgets written by Mary A. Vance and published by . This book was released on 1984 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Communicating the Environment to Save the Planet written by Maurizio Abbati and published by Springer. This book was released on 2019-01-30 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, based on authoritative sources and reports, links environmental communication to different fields of competence: environment, sustainability, journalism, mass media, architecture, design, art, green and circular economy, public administration, big event management and legal language. The manual offers a new, scientifically based perspective, and adopts a theoretical-practical approach, providing readers with qualified best practices, case studies and 22 exclusive interviews with professionals. A fluent style of writing leads the readers through specific details, enriching their knowledge without being boring. As such it is an excellent preparatory and interdisciplinary academic tool intended for university students, scholars, professionals, and anyone who would like to know more on the matter.
Download or read book Mezzogiorno D Europa written by and published by . This book was released on 1982 with total page 572 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Europa written by Giuseppe Casale and published by FrancoAngeli. This book was released on 2002 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Public Financial Management Reform written by James Guthrie and published by IAP. This book was released on 2005-05-01 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is intended to give readers detailed information and perspectives on the reform of financial management reform practices in a variety of national settings around the world. The chapters explore the reform agenda in each nation and factors that stimulated change. Each chapter addresses the extent of the influence of "New Public Management" concepts and practices on reform implementation. The nations whose experience is represented in this book are among the most often cited examples of progressive change to be examined and perhaps emulated by governments in other nations. In the introductory chapter the editors address the question whether and to what extent the financial management reforms detailed in the book reveal real progress or a progression of questions and dilemmas faced but not solved over the past several decades.
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 Manuale del bibliotecario written by Marina Della Bella and published by Maggioli Editore. This book was released on 2001 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: