Download or read book Long Term Financial Sustainability Accounting and Reporting in the Public Sector written by Hassan Ouda and published by . This book was released on 2024-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Long Term Financial Sustainability Accounting and Reporting in the Public Sector written by Hassan Ouda and published by Taylor & Francis. This book was released on 2024-09-25 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses a longstanding issue that emerged fifty years ago and continues to persist– the lack of an accounting and reporting system for financial sustainability. Consequently, the primary aim of this book is to develop a novel accounting and reporting system for measuring and reporting long-term financial sustainability in the public sector. The significance of this book lies in its introduction of an innovative role within the field of accounting. This role entails providing guidance and issuing alerts to governments regarding essential adjustments needed in current policies to ensure the long-term financial sustainability of governmental entities. Through elucidating the prospective trajectory of public finance within the ongoing implementation of current policies, this approach functions as an early warning system for governments and empowering them to proactively modify their policies and transition from unsustainable scenarios to sustainable ones. The primary audience for this book includes practitioners, academics, students, professional bodies, and various users of accounting information in the public sector, such as public managers and policymakers seeking accounting information for corrective measures. Additionally, international organizations like the IMF and World Bank, tasked with assessing countries' long-term financial sustainability, will find this work indispensable.

Download or read book Financial Sustainability of Public Sector Entities written by Josette Caruana and published by Springer. This book was released on 2019-03-01 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.

Download or read book Global Encyclopedia of Public Administration Public Policy and Governance written by Ali Farazmand and published by Springer Nature. This book was released on 2023-04-05 with total page 13623 pages. Available in PDF, EPUB and Kindle. Book excerpt: This global encyclopedic work serves as a comprehensive collection of global scholarship regarding the vast fields of public administration, public policy, governance, and management. Written and edited by leading international scholars and practitioners, this exhaustive resource covers all areas of the above fields and their numerous subfields of study. In keeping with the multidisciplinary spirit of these fields and subfields, the entries make use of various theoretical, empirical, analytical, practical, and methodological bases of knowledge. Expanded and updated, the second edition includes over a thousand of new entries representing the most current research in public administration, public policy, governance, nonprofit and nongovernmental organizations, and management covering such important sub-areas as: 1. organization theory, behavior, change and development; 2. administrative theory and practice; 3. Bureaucracy; 4. public budgeting and financial management; 5. public economy and public management 6. public personnel administration and labor-management relations; 7. crisis and emergency management; 8. institutional theory and public administration; 9. law and regulations; 10. ethics and accountability; 11. public governance and private governance; 12. Nonprofit management and nongovernmental organizations; 13. Social, health, and environmental policy areas; 14. pandemic and crisis management; 15. administrative and governance reforms; 16. comparative public administration and governance; 17. globalization and international issues; 18. performance management; 19. geographical areas of the world with country-focused entries like Japan, China, Latin America, Europe, Asia, Africa, the Middle East, Russia and Eastern Europe, North America; and 20. a lot more. Relevant to professionals, experts, scholars, general readers, researchers, policy makers and manger, and students worldwide, this work will serve as the most viable global reference source for those looking for an introduction and advance knowledge to the field.

Download or read book Practice Relevant Accrual Accounting for the Public Sector written by Hassan Ouda and published by Springer Nature. This book was released on 2020-10-23 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities. Specifically, the main focus is on Reshaping the application of accrual accounting principles and assumptions to fit the context of public sector entities; Developing a practice-relevant holistic accounting approach for governmental capital assets, which has been based on developing and reshaping the assets recognition criteria; Scope of general purpose financial reporting from an accountability perspective; Suggesting a sustainable accounting approach for reporting on the long-term fiscal sustainability; Developing a dynamic model for making public sector accrual accounting a more user practice relevant; and finally, Developing a theory of accounting information usefulness, which explains how cognitive aspects do influence the use/non-use of accounting information by the politicians. Fundamentally, the book has tackled these necessary developments and adjustments from both the producer’s and the user’s perspectives.

Download or read book Financial Report of the United States Government written by and published by . This book was released on 2007 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The International Handbook of Public Financial Management written by Richard Allen and published by Springer. This book was released on 2013-08-15 with total page 1125 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.

Download or read book Financial Sustainability in Public Administration written by Manuel Pedro Rodríguez Bolívar and published by Springer. This book was released on 2017-08-10 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the methods used to assess financial sustainability as defined by the International Federation of Accountants (IFAC). Recently, there have been calls to consider sustainability as a fundamental guiding principle in public management. The financial and economic crisis has spurred a demand for greater financial sustainability in public administrations. Although the concept of sustainability has been traditionally associated with three dimensions (environmental, social and economic), this book is focuses on the metrics used to evaluate financial sustainability and explores the concept of financial health. It will be of interest to researchers and academics in the field of financial sustainability.

Download or read book Financial Sustainability and Intergenerational Equity in Local Governments written by Rodríguez Bolívar, Manuel Pedro and published by IGI Global. This book was released on 2018-03-16 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Due to the mortgage crisis of 2008, laws aimed at achieving budgetary and financial stability were enacted. The concept of ?nancial sustainability has been linked to the need of rendering public services without compromising the ability to do so in the future. Financial Sustainability and Intergenerational Equity in Local Governments is a critical scholarly resource that analyzes the financial sustainability of local governments with the aim of ensuring equality and intergenerational equity. Featuring coverage on a broad range of topics such as intergenerational equity, public policies, and sustainability management, this book is geared towards government officials, managers, academicians, practitioners, students, and researchers seeking current research on identifying public policies to ensure financial balance.

Download or read book Sustainability Accounting and Reporting written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2006-09-14 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Download or read book Responsibility and Governance written by David Crowther and published by Springer. This book was released on 2018-07-02 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines various aspects of changes to business behavior through the lenses of the “twin pillars” of sustainability – responsibility and governance. It discusses whether the focus of corporate social responsibility has changed so much that we need to think about redefinitions of key concepts in the field, and analyses both the theory and practice in a variety of ways to enable conclusions to be drawn about the changes needed to any definitions. This approach is based on the tradition of the Social Responsibility Research Network, which in its 15-year history has sought to broaden the discourse and to treat all research as inter-related and relevant to business. This book consists of the best contributions from the 16th International Conference on Corporate Social Responsibility and 7th Organisational Governance Conference held in Derby, United Kingdom in August/September 2017.

Download or read book Financial Sustainability of Local Governments in Southern Africa written by Nirmala Dorasamy and published by Taylor & Francis. This book was released on 2024-09-09 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book delves into the critical issue of ensuring the long-term financial viability of local governments in the diverse region of Southern Africa. Across Southern Africa, cities and communities are facing a multitude of challenges, from rapid urbanization and infrastructure challenges to social inequality and environmental degradation. In this thought-provoking book, the authors explore the intricate relationship between financial sustainability and the pursuit of sustainable cities and communities through different lenses. Drawing on extensive research and case studies from various countries in the region, this book provides a comprehensive analysis of the financial realities faced by local governments. It examines the factors influencing revenue generation, expenditure management, and fiscal governance, shedding light on the complexities of financial decision-making in the context of limited resources and pressing development needs. Furthermore, it offers practical insights and actionable recommendations for policymakers, practitioners, and academics. It explores innovative approaches to revenue diversification, efficient expenditure allocation, and effective fiscal management, with the ultimate aim of fostering sustainable development, social services delivery, and environmentally sustainable infrastructure in Southern African cities and communities. This is an essential resource for anyone interested in understanding the challenges and opportunities associated with financial sustainability in the context of urbanisation and sustainable development in greater Africa. It serves as a guide and inspiration for building financially resilient local governments that can support the aspirations and well-being of their citizens while contributing to the broader vision of sustainable cities and communities.

Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Download or read book Corporate Social Responsibility A Global Perspective written by and published by BoD – Books on Demand. This book was released on 2024-09-18 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Social Responsibility - A Global Perspective provides a comprehensive overview of CSR in a global world, exploring the diverse notions of CSR across different geographical settings. This book is a treasure trove of tools and information that marks increasing calls for corporate social accountability and transparency by understanding legal frameworks and mechanisms of CSR. By including the analysis of the case studies, empirical research, and new research findings, this book highlights the significance of CSR implementation within the socio-cultural and institutional landscape. From local boundaries to Western markets of America, Ghana, Africa, Morocco, Saudi Arabia, Turkey, and more, each chapter enriches the literature on CSR strategies, dilemmas, and impacts. This book presents a holistic overview of CSR over twelve chapters. Drawing upon the best practices worldwide, this book provides insight into the strategic designing and implementation of CSR strategies and approaches. It is a useful resource for scholars, policymakers, organizations, and other interested readers, and we hope that it will inspire further research in CSR. With a blend of theoretical insight and guidance, this book will hopefully inspire individuals to commit to a more resilient and shared society. Significantly, it is a beneficial guide to ethics and policies that work as a motivation towards achieving a sustainable future. CSR is an exciting frontier that ensures organizations bring sustainable futures and engagements.

Download or read book Effective Financial Management in Public and Nonprofit Agencies written by Jerome B. McKinney and published by Bloomsbury Publishing USA. This book was released on 2015-02-24 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: This analytical volume looks at emerging fiscal trends and introduces the tools for effective financial management to American business professionals in the public, private, and nonprofit sectors. This hard-hitting book is the most comprehensive reference to financial theory and practice for operating a business—profit or nonprofit—in the United States today. Content focuses on fiscally responsible behaviors and strategies, such as the introduction of a financial auditing system to troubleshoot potential problems before they occur, the creation of internal control and risk management systems, and step-by-step procedures for ensuring maximum transparency and accountability in every part of the organization. Author and financial expert Jerome B. McKinney has expanded on the previous edition of this popular financial text, offering the latest best practices in e-government applications, cash flow analysis, revenue forecasting, and fiscal health evaluations. This fourth edition also looks at sustainability, the role of monetary policies and fiscal policy, globalization and its competitive impact, and the massive growth of outsourcing. On a final note, the work explains how recent legislation has influenced the development, use, and implementation of performance measures holding government agencies more accountable for their actions.

Download or read book Corporate Governance written by Tom Wixley and published by Siber Ink. This book was released on 2015-11-30 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance (Fourth Edition) continues to inform on all aspects of corporate governance, while keeping readers up to date with the latest developments. It is now established as the leading South African work on the subject. The past five years since publication of the third edition has seen a number of changes in the application of corporate governance in South Africa and beyond. Locally, we have seen the application of the 2008 Companies Act, and in the United Kingdom, a new Corporate Governance Code has been introduced. Significant developments have taken place in the area of corporate reporting, via the appearance of an International Integrated Reporting Framework, widening the scope of the traditional annual report. The Fourth Edition deals with these changes. Key additions are chapters on types of entities, and a comparison of local and international practice. Corporate Governance was first published in 2002 shortly after the publication of the original King Report, to help explain the need for corporate governance in the private and public sectors and to provide South African executives and professionals with a practical framework to establish governance systems and practices in their own organisations.

Download or read book IPSAS Explained written by Thomas Müller-Marqués Berger and published by John Wiley & Sons. This book was released on 2018-01-22 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.