Download E-books Towards Integrated Reporting: Accounting Change in the Public Sector (SpringerBriefs in Accounting) PDF

By Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli

This ebook specializes in the accounting swap procedures that force built-in reporting within the public zone. The built-in record is a device that permits public quarter entities to quantify and produce these points in their association, process, governance and function that result in the production of public worth over the years. To be effectively brought, built-in reporting needs to keep on with a particular direction of accounting swap. The context within which public zone entities function, and the original dating among the general public region and the surroundings, redefine the accounting technique of swap to convey an built-in record. The authors supply a clean examine built-in reporting at the foundation of the accounting swap procedures that force it, assisting teachers and practitioners to realize a deeper figuring out of the demanding situations and merits when it comes to public price creation.

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