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Towards Integrated Reporting: Accounting Change in the Public Sector

Katsikas, Epameinondas, Manes Rossi, Francesca, Orelli, Rebecca (2017) Towards Integrated Reporting: Accounting Change in the Public Sector. SpringerBriefs in Accounting . Springer, New York, USA, 125 pp. ISBN 978-3-319-47234-8. E-ISBN 978-3-319-47235-5. (doi:10.1007/978-3-319-47235-5) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)
Official URL
http://dx.doi.org/10.1007/978-3-319-47235-5

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.

Item Type: Book
DOI/Identification number: 10.1007/978-3-319-47235-5
Subjects: H Social Sciences > HG Finance
Divisions: Faculties > Social Sciences > Kent Business School > Accounting and Finance
Depositing User: Epameinondas Katsikas
Date Deposited: 06 Sep 2016 20:53 UTC
Last Modified: 29 May 2019 17:47 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/57122 (The current URI for this page, for reference purposes)
Katsikas, Epameinondas: https://orcid.org/0000-0002-5745-2783
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