Towards Integrated Reporting Accounting Change in the Public Sector francesca Manes Rossi Hot

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Uploaded by francesca Manes Rossi     Uploaded date: November 20, 2016    
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Publication date
November 01, 2016
Paper language
Abstract
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.
Preferred Citation
Katsikas, E., Manes-Rossi, F., Orelli, R.L. (2017) Towards Integrated Reporting. Accounting Change in the Public Sector. Springer
Keywords
Integrated Reporting, Management Accounting Change, Case Study, Integrated Thinking
Email
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Category
  • Management accounting
  • Other
Type of Paper
Published paper

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