Measurement in public sector financial reporting : theoretical basis and empirical evidence

Financial measurement can be difficult, especially in the public sector where accurate and reliable reporting is imperative for public trust, legality, accountability, and long-term sustainability of activities. Measurement in Public Sector Financial Reporting brings together theoretical arguments a...

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Bibliographic Details
Other Authors: Caruana, Josette, (Editor), Bisogno, Marco, (Editor), Sicilia, Mariafrancesca, (Editor)
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald Publishing Limited, 2023.
Series: Emerald studies in public service accounting and accountability
Subjects:
Finance, Public.
Financial statements.
Business & Economics > Public Finance.
Public finance.
elektronické knihy
electronic books
ISBN: 9781801171632
Physical Description: 1 online resource (312 pages).

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Table of contents

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245 0 0 |a Measurement in public sector financial reporting :  |b theoretical basis and empirical evidence /  |c edited by Josette Caruana (University of Malta, Malta), Marco Bisogno (University of Salerno, Italy), and Mariafrancesca Sicilia (University of Bergamo, Italy). 
264 1 |a Bingley, U.K. :  |b Emerald Publishing Limited,  |c 2023. 
264 4 |c ©2023 
300 |a 1 online resource (312 pages). 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 0 |a Emerald studies in public service accounting and accountability 
504 |a Includes bibliographical references and index. 
505 0 |a Foreword / Sandra Cohen INTRODUCTION -- Chapter 1. Exploring the measurement dilemma in public sector financial reporting / Josette Caruana, Marco Bisogno, and Mariafrancesca Sicilia FRAMEWORKS AND METHODOLOGIES -- Chapter 2. Pathways for implementing an asset information framework for the valuation and management of fixed assets / Mohamed Salah and Marco Bisogno -- Chapter 3. Accounting for public sector assets: Comparing historical cost and current value models / Yuri Biondi and Lasse Oulasvirta -- Chapter 4. The principle of prudence in government accounting / Berit Adam, Jens Heiling, and Tim Meglitsch -- Chapter 5. The applicability of the current operational value for the measurement of assets in the public sector / Kamira Sánchez and Fabrizio Mocavini MEASURING AND REPORTING THE ELEMENTS IN FINANCIAL STATEMENTS -- Chapter 6. The measurement of income and expenditure: Comparing public accounts and national accounts / Giovanna Dabbicco and Josette Caruana -- Chapter 7. The relevance of the consolidated financial statement in the measurement of local government liabilities / Cristian Carini and Claudio Teodori -- Chapter 8. Public administrations' equity (net assets): Where problems of evaluation and measurement walk together / Riccardo Mussari, Pasquale Ruggiero, and Daniela Sorrentino FOCUSING ON HERITAGE -- Chapter 9. Measurement and reporting of heritage assets - insights from practice in new zealand / Nives Botica Redmayne, Fawzi Laswad, and Dimu Ehalaiye -- Chapter 10. Measuring heritage assets in public sector financial reporting: Dream or reality? / Lucia Biondi, Fabio Giulio Grandis, and Daniele Vari -- Chapter 11. Towards convergence of heritage accounting perspectives: The public sector and the private not-for-profit sector / Natalia Aversano and Johan Christiaens. 
520 |a Financial measurement can be difficult, especially in the public sector where accurate and reliable reporting is imperative for public trust, legality, accountability, and long-term sustainability of activities. Measurement in Public Sector Financial Reporting brings together theoretical arguments and empirical evidence to fuel the debate on measurement approaches in public sector financial reporting. Understanding that various dimensions of value need to be explored in order to reveal methods for providing a more comprehensive public sector view, Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues. The chapters consider both theory and practice, providing a holistic showcase for both practitioner and academic viewpoints. The authors develop discussions and consolidate knowledge, providing a substantial contribution to an international debate. This second volume of Emerald Studies in Public Service Accounting and Accountability recognises the unique characteristics of public sector assets, liabilities, and the other elements of financial statements. The views presented in the chapters make the contents useful for those who are involved, interested in, or responsible for the preparation of public sector financial reporting and related standards. 
588 0 |a Print version record. 
650 0 |a Finance, Public. 
650 0 |a Financial statements. 
650 7 |a Business & Economics  |x Public Finance.  |2 bisacsh 
650 7 |a Public finance.  |2 bicssc 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Caruana, Josette,  |e editor. 
700 1 |a Bisogno, Marco,  |e editor. 
700 1 |a Sicilia, Mariafrancesca,  |e editor. 
776 0 8 |i Print version:  |z 9781801171625 
776 0 8 |i PDF version:  |z 9781801171618 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/9781801171618  |y Full text 

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