Towards Integrated Reporting : Accounting Change in the Public Sector

Towards Integrated Reporting : Accounting Change in the Public Sector


Author(s) :Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli (auth.)

Year :2017

ISBN :9783319472348, 9783319472355

Pages :X, 119[128

Language :English

Extension :pdf

Size :2 Mb (1882938)

Summary :

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation. Table of contents : Front Matter....Pages i-x Setting the Context for Integrated Reporting in the Public Sector....Pages 1-24 Accounting Change: Integrated Reporting Through the Lenses of Institutional Theory....Pages 25-63 Principles, Concepts and Elements of Integrated Reporting....Pages 65-94 Accounting Change and Integrated Reporting in Practice: The Case of Hera....Pages 95-119

About book:

Book category:2017

Book views:317

Eidt day:2017-04-11

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