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Towards integrated reporting = accounting change in the public sector /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Towards integrated reporting/ by Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli.
其他題名:	accounting change in the public sector /
作者:	Katsikas, Epameinondas.
其他作者:	Rossi, Francesca Manes.
出版者:	Cham :Springer International Publishing : : 2017.,
面頁冊數:	x, 119 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
標題:	Accounting. -
電子資源:	http://dx.doi.org/10.1007/978-3-319-47235-5
ISBN:	9783319472355

Towards integrated reporting = accounting change in the public sector /
Katsikas, Epameinondas.

Towards integrated reportingaccounting change in the public sector /[electronic resource] :by Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli. - Cham :Springer International Publishing :2017. - x, 119 p. :ill., digital ;24 cm. - SpringerBriefs in accounting,2196-7873. - SpringerBriefs in accounting..

Introduction -- Setting the Context for Integrated Reporting in the Public Sector -- Accounting Change: Integrated Reporting through the Lens of Institutional Theory -- Principles, Concepts and Elements of Integrated Reporting -- Accounting Change and Integrated Reporting in Practice: The Case of Hera.

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.

ISBN: 9783319472355

Standard No.: 10.1007/978-3-319-47235-5doiSubjects--Topical Terms:

561166
Accounting.

LC Class. No.: HF5625 / .K38 2017

Dewey Class. No.: 657

Towards integrated reporting = accounting change in the public sector /
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