Public Sector Accounting, Financial Accountability and Viability in Times of Crisis

Inbunden, Engelska, 2022

Del i serien Public Sector Financial Management

1 167 kr

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Beskrivning

This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations.

Produktinformation

Utgivningsdatum:2022-09-07
Mått:148 x 210 x 25 mm
Vikt:528 g
Format:Inbunden
Språk:Engelska
Serie:Public Sector Financial Management
Antal sidor:279
Förlag:Springer International Publishing AG
ISBN:9783031047442

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Mer om författaren

Giovanna Dabbicco is Researcher at the Italian National Statistical Office (ISTAT). She was formerly Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy.Marco Bisogno is Associate Professor in Accounting at the University of Salerno, Italy.Josette Caruana is Senior Lecturer in the Department of Accountancy at the University of Malta.Johan Christiaens is Professor in the Department of Accounting, Corporate Finance and Taxation at Ghent University, Belgium.

Innehållsförteckning

1. Introduction.- 2. Government Finance Statistics for 2020 and beyond.- 3. A comparison of Measures taken by governments worldwide.- 4. The performance of COVID-19 expenses in various sectors of national economies.- 5. The impact of COVID measures on public sector balance sheets.- 6. The effect on international accountancy standards setters.- 7. How can IPSAS’ existing guidance be revised in exceptional financial situations.- 8. Conclusion.