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Towards Integrated Reporting

Accounting Change in the Public Sector

  • Epameinondas Katsikas
  • Francesca Manes Rossi
  • Rebecca L. Orelli

Part of the SpringerBriefs in Accounting book series (BRIEFSACCOUNTING)

Table of contents

  1. Front Matter
    Pages i-x
  2. Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli
    Pages 1-24
  3. Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli
    Pages 25-63
  4. Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli
    Pages 65-94
  5. Epameinondas Katsikas, Francesca Manes Rossi, Rebecca L. Orelli
    Pages 95-119

About this book

Introduction

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.

Keywords

Integrated Reporting Accounting Change Public Sector Management Accounting

Authors and affiliations

  • Epameinondas Katsikas
    • 1
  • Francesca Manes Rossi
    • 2
  • Rebecca L. Orelli
    • 3
  1. 1.Kent Business SchoolUniversity of KentKentUnited Kingdom
  2. 2.Management and Innovation SystemsUniversity of Salerno Fisciano Italy
  3. 3.Department of ManagementUniversity of Bologna BolognaItaly

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-319-47235-5
  • Copyright Information The Author(s) 2017
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management
  • Print ISBN 978-3-319-47234-8
  • Online ISBN 978-3-319-47235-5
  • Series Print ISSN 2196-7873
  • Series Online ISSN 2196-7881
  • Buy this book on publisher's site