Public Sector Accounting, Financial Accountability and Viability in Times of Crisis

Author:   Giovanna Dabbicco ,  Marco Bisogno ,  Josette Caruana ,  Johan Christiaens
Publisher:   Springer International Publishing AG
Edition:   2022 ed.
ISBN:  

9783031047473


Pages:   279
Publication Date:   08 September 2023
Format:   Paperback
Availability:   Manufactured on demand   Availability explained
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Public Sector Accounting, Financial Accountability and Viability in Times of Crisis


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Overview

This 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.

Full Product Details

Author:   Giovanna Dabbicco ,  Marco Bisogno ,  Josette Caruana ,  Johan Christiaens
Publisher:   Springer International Publishing AG
Imprint:   Palgrave Macmillan
Edition:   2022 ed.
Weight:   0.410kg
ISBN:  

9783031047473


ISBN 10:   3031047478
Pages:   279
Publication Date:   08 September 2023
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

Table of Contents

1. Introduction.- 2. Government Finance Statistics for 2020 and beyond.- 3. A comparison of Measures taken by governments worldwide.- 4. The performance of COVID-19 expenses in various sectors of national economies.- 5. The impact of COVID measures on public sector balance sheets.- 6. The effect on international accountancy standards setters.- 7. How can IPSAS’ existing guidance be revised in exceptional financial situations.- 8. Conclusion.

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Author Information

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.

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