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Challenges in the Adoption of International Public Sector Accounting Standards
The aim of this book is to take stock of the experiences of Spain and Portugal in the adaptation to the IPSAS, showing the advantages, disadvantages and the main challenges for its …
Financial Sustainability of Public Sector Entities
This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European …
Public Sector Accounting, Auditing and Control in South Eastern Europe
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European …
New Trends in Public Sector Reporting
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 …
The Research-Practice Gap on Accounting in the Public Services
This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and …
Practice-Relevant Accrual Accounting for the Public Sector
This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the …