New trends in public sector reporting : integrated reporting and beyond
著者
書誌事項
New trends in public sector reporting : integrated reporting and beyond
（Public sector financial management）
Palgrave Macmillan, c2020
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.
目次
Chapter 1. Contemporary challenges in the public sector reporting - James Guthrie and Ann Martin-Sardesai
Chapter 2. The rise of Integrated Reporting in the Public Sector: An analysis of transnational governance interactions - Caroline Aggestam Pontoppidan and Amanda Sonnerfeldt
Chapter 3. Assessing universities' Global Reporting Initiative G4-Sustainability Reports in concurrence with Stakeholder Inclusiveness - Judith Frei, Melanie Lubinger, Dorothea Greiling
Chapter 4. Public sector reporting: Lessons learnt from participatory budgeting - Peter C. Lorson and Ellen Haustein
Chapter 5. New reporting tools at the central government level - experiences in light of a budgeting and accounting reform in Austria - Iris Saliterer and Sanja Korac
Chapter 6. No longer only numbers: an exploratory analysis of the visual turn in reporting of public sector organisations- Pasquale Ruggiero
Chapter 7. Are Romanian Higher Education Institutions prepared for an Integrated Reporting? The case of Babes-Bolyai University - Adriana Tiron-Tudor, Gianluca Zanellato, Oprisor Tudor, Teodora Farcas
Chapter 8. Determinants of Environmental, Social, and Governance Reporting of Rail Companies: Does State Ownership Matter? - Ismail Cagri OEzcan
Chapter 9. Integrated reporting in municipally owned corporations: a case study in Italy. - Spiridione Lucio Dicorato, Chiara Di Gerio, Gloria Fiorani, Giuseppe Paciullo
Chapter 10. Reflections on new trends in Public Sector Reporting: Integrated Reporting and Beyond - Francesca Manes Rossi and Rebecca Levy Orelli
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