001449389 000__ 07027cam\a2200625\a\4500
001449389 001__ 1449389
001449389 003__ OCoLC
001449389 005__ 20230310004358.0
001449389 006__ m\\\\\o\\d\\\\\\\\
001449389 007__ cr\un\nnnunnun
001449389 008__ 220917s2022\\\\sz\\\\\\ob\\\\001\0\eng\d
001449389 019__ $$a1343999051
001449389 020__ $$a9783031047459$$q(electronic bk.)
001449389 020__ $$a3031047451$$q(electronic bk.)
001449389 020__ $$z9783031047442
001449389 020__ $$z3031047443
001449389 0247_ $$a10.1007/978-3-031-04745-9$$2doi
001449389 035__ $$aSP(OCoLC)1344158080
001449389 040__ $$aEBLCP$$beng$$epn$$cEBLCP$$dGW5XE$$dYDX$$dOCLCQ$$dOCLCF$$dN$T$$dUKAHL
001449389 049__ $$aISEA
001449389 050_4 $$aHJ9733
001449389 08204 $$a657/.835$$223/eng/20220919
001449389 24500 $$aPublic sector accounting, financial accountability and viability in times of crisis /$$cGiovanna Dabbicco, Marco Bisogno, Josette Caruana, Johan Christiaens, editors.
001449389 260__ $$aCham :$$bPalgrave Macmillan,$$c2022.
001449389 300__ $$a1 online resource (298 pages)
001449389 336__ $$atext$$btxt$$2rdacontent
001449389 337__ $$acomputer$$bc$$2rdamedia
001449389 338__ $$aonline resource$$bcr$$2rdacarrier
001449389 4901_ $$aPublic sector financial management
001449389 500__ $$aPart II: Financial Accountability and Auditing in Times of Crisis
001449389 504__ $$aIncludes bibliographical references and index.
001449389 5050_ $$aIntro -- Foreword -- References -- Contents -- Notes on Contributors -- Acronyms -- List of Figures -- List of Tables -- Chapter 1: The Contribution of Public Sector Accounting and Public Financial Management During and After Times of Crisis -- 1.1 Introduction -- 1.2 The Scope of the Book -- 1.3 Methodological Approaches -- 1.4 Theoretical Frameworks -- 1.5 The Implications of the Book Chapters for Public Sector Accounting -- 1.5.1 Public Sector Accounting in Times of Crisis -- 1.5.2 Financial Accountability and Auditing in Times of Crisis -- 1.6 Conclusion -- References
001449389 5058_ $$aPart I: Public Sector Accounting in Times of Crisis -- Chapter 2: Budget Process and Budget Structure Under the COVID-19 Pandemic in Indonesia -- 2.1 Introduction -- 2.2 The Context: Indonesia and the Pandemic -- 2.3 Methodology -- 2.4 Budget Process -- 2.4.1 Preparation -- 2.4.2 Approval -- 2.4.3 Execution -- 2.4.4 Evaluation -- 2.5 Budget Structure: A Discussion -- 2.5.1 Aggregate Fiscal Discipline -- 2.5.2 Allocative Efficiency -- 2.6 Conclusion -- References -- Chapter 3: The Role of the Balance Sheet for Reporting Deficits and Debts by EU Member States: Lessons from the COVID-19 Pandemic
001449389 5058_ $$a3.1 Introduction -- 3.2 Literature Review -- 3.3 Methodology -- 3.4 Findings -- 3.4.1 Revenues and Expenditures -- 3.4.2 Assets and Liabilities -- 3.4.3 Emphasizing the Balance Sheet Perspective -- 3.5 Discussion and Conclusion -- Appendix -- References -- Chapter 4: Accounting for Collective Services, Individual Services, and Emergency Relief: Reconsideration in Times of a Pandemic -- 4.1 Introduction -- 4.2 Impact of COVID-19 on Government Financial Statements -- 4.2.1 Overview of the Main Types of Public Programs, in Response to the COVID-19 Crisis
001449389 5058_ $$a4.2.2 Financial Reporting Guidance from the Standard Setters -- 4.3 Previous Studies on Accounting for Emergency Relief -- 4.4 ED 67: "Collective and Individual Services and Emergency Relief" -- 4.5 Research Methodology -- 4.5.1 Previous Studies on Comment Letters' Analysis in the IPSASB Standard-Setting Process -- 4.5.2 Research Method: Analysis of the Comment Letters Sent to ED 67 -- 4.6 Analysis of Comment Letters to the ED 67: Findings -- 4.6.1 Respondents' Profiles -- 4.6.2 Respondents' Support of ED 63 -- 4.6.3 Accounting Treatment for Emergency Relief: The Analysis of the Comment Letters
001449389 5058_ $$a4.7 Conclusions -- References -- Chapter 5: Impact of Integrated Financial Management Information System Practices in Public Finance Management Performance During COVID-19 Pandemic: Turkey Case -- 5.1 Introduction -- 5.2 General Structure of IFMIS -- 5.2.1 IFMIS Concept and Its Implementation Process -- 5.2.2 Benefits and Challenges of IFMIS Implementation -- 5.3 Research Methodology -- 5.3.1 Research Aim -- 5.3.2 Research Design -- 5.3.3 Population and Sample -- 5.3.4 Data Collection Tool -- 5.3.5 Data Analysis -- 5.4 Findings -- 5.5 Results and Recommendations -- References
001449389 506__ $$aAccess limited to authorized users.
001449389 520__ $$aThis book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations. Giovanna Dabbicco is a Researcher at the National Statistical Office (ISTAT) of Italy. She was previously Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Her expertise is at the interface of accounting, statistics and management, in particular government accounting and national accounting. Giovanna Dabbicco is Researcher at the Italian National Statistical Office (ISTAT). She was formerly Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Marco Bisogno is Associate Professor in Accounting at the University of Salerno, Italy. Josette Caruana is Senior Lecturer in the Department of Accountancy at the University of Malta. Johan Christiaens is Professor in the Department of Accounting, Corporate Finance and Taxation at Ghent University, Belgium.
001449389 588__ $$aDescription based on print version record.
001449389 650_0 $$aFinance, Public$$xAccounting.
001449389 650_0 $$aGovernment business enterprises$$xAccounting.
001449389 655_0 $$aElectronic books.
001449389 7001_ $$aDabbicco, Giovanna.
001449389 7001_ $$aBisogno, Marco.
001449389 7001_ $$aCaruana, Josette.
001449389 7001_ $$aChristiaens, J.$$q(Johan)
001449389 77608 $$iPrint version:$$aDabbicco, Giovanna.$$tPublic Sector Accounting, Financial Accountability and Viability in Times of Crisis.$$dCham : Springer International Publishing AG, ©2022$$z9783031047442
001449389 77608 $$iPrint version:$$tPublic sector accounting, financial accountability and viability in times of crisis$$z9783031047442$$w(OCoLC)1328008787
001449389 830_0 $$aPublic sector financial management.
001449389 852__ $$bebk
001449389 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-04745-9$$zOnline Access$$91397441.1
001449389 909CO $$ooai:library.usi.edu:1449389$$pGLOBAL_SET
001449389 980__ $$aBIB
001449389 980__ $$aEBOOK
001449389 982__ $$aEbook
001449389 983__ $$aOnline
001449389 994__ $$a92$$bISE