1,721,319 research outputs found
Chapter 9 Public sector acounting and auditing in Italy in Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi (Eds.) Public Sector Accounting and Auditing in Europe . Palgrave 2015
No full textThis chapter analyses the public sector accounting and audit systems in the three levels of government in Italy. The harmonization law under trial (mandatory application will start in 2015) is considered as the basis for discussion. The new set of accounting and auditing rules has mainly focused on achieving a harmonization between public entities in Italy and is inspired by the need to keep public expenditure under control, while improving the efficiency and effectiveness of the whole public sector. The rules for public sector accounting combine the traditional budgetary culture with accrual, but the application of international standards seems to be faraway
Configurazioni di capitale
No full textFrancesca Manes Rossi è autrice dei box alle pagine 186-187, 191-193, 196-197,200, 204, 205-206, 206-20
New Trends in Public Sector Reporting Integrated Reporting and Beyond
No full textThis 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
SDGs Budgeting and Reporting
No full textThe chapter provides an overview of Sustainable Development Goals (SDGs) budgeting and reporting in the public sector context. It does so by presenting the relevance of SDGs for public administrations, summarising recent literature on the topic and providing a snapshot of the state of the art in selected European countries in a comparative perspective. The chapter reveals that SDGs budgeting and reporting are progressively expanding, from central to local level, mainly based on the willingness of public sector entities to communicate to all stakeholders their efforts to contribute to a more sustainable society
Reflections on New Trends in Public Sector Reporting: Integrated Reporting and Beyond
No full textPublic sector organisations (PSOs) today are urged to act within an extremely complex ‘web of accountability’. Discharging hier-archical and legal accountability is no longer sufficient: satisfying the information needs of superordinate bodies and obeying disclosure requests as mandated by laws and regulations are both seen as merely complying with obligations. The chapter aimed to discuss the role of new public sector reporting tools from two different perspectives. First, how they can impact the provision of information to and creation of opportunities for dialogue with various stakeholders, including citizens, public sector entities, supervising organ-isations and financial institutions. And second, how they can change the defined strategies and management activities, thus affecting routines, pro-cedures and reports
Chapter 16. Comparing Accounting Systems in Europe
No full textThis chapter compares public sector budgeting, accounting and auditing systems of the three levels of government in the 14 European countries included in the book. The analysis reveals that budgeting and accounting systems show a significant heterogeneity between countries for all government levels and that there is also lack of harmonization among different government levels within a country. In most of the countries, accounting standards are different for central, regional and local government. Furthermore, although in all countries analyzed there are provisions for both internal and external audit, auditing in the public sector also offers a heterogeneous panorama. The chapter concludes with a view of the readiness for change to IPSAS or EPSAS in the countries analyzed, showing important differences in the challenges and efforts necessary to move towards this direction
Public Sector Accounting
No full textAccounting is the most basic tool for recording
operations occurred between an entity and other
operators, which provides the information useful
for decision making and accountability. The
accounting system in a public entity represents
the basis to correctly manage financial resources
and to evaluate the government performance and
the achievement of political goals. Government
accounting can support the socioeconomic development
of a community by providing to public
managers and politicians the necessary information
to support decision making and making them
accountable to citizens. As any other tool,
accounting does not have values of its own, and
does not decide the allocation of resources, but
provides decision makers with the appropriate set
of information to allocate resources coherently
with the pursued objectives. Accounting is also a
communication tool, being considered as the “language
of the business” and assumes a relevant role
in the process of accountability
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