Towards integrated reporting : accounting change in the public sector

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of...

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Bibliographic Details
Main Authors Katsikas, Epameinondas (Author), Rossi, Francesca Manes (Author), Orelli, Rebecca L. (Author)
Format Electronic eBook
LanguageEnglish
Published Cham : Springer, 2017.
SeriesSpringerBriefs in accounting.
Subjects
Online AccessFull text
ISBN9783319472355
9783319472348
Physical Description1 online resource

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100 1 |a Katsikas, Epameinondas,  |e author. 
245 1 0 |a Towards integrated reporting :  |b accounting change in the public sector /  |c Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli. 
260 |a Cham :  |b Springer,  |c 2017. 
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490 1 |a SpringerBriefs in accounting 
504 |a Includes bibliographical references. 
505 0 |a Introduction -- Setting the Context for Integrated Reporting in the Public Sector -- Accounting Change: Integrated Reporting through the Lens of Institutional Theory -- Principles, Concepts and Elements of Integrated Reporting -- Accounting Change and Integrated Reporting in Practice: The Case of Hera. 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty 
520 |a This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation. 
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700 1 |a Rossi, Francesca Manes,  |e author. 
700 1 |a Orelli, Rebecca L.,  |e author. 
776 0 8 |i Printed edition:  |z 9783319472348 
830 0 |a SpringerBriefs in accounting. 
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