Financial Sustainability and Intergenerational Equity in Local Governments


Book Description

Due to the mortgage crisis of 2008, laws aimed at achieving budgetary and financial stability were enacted. The concept of ?nancial sustainability has been linked to the need of rendering public services without compromising the ability to do so in the future. Financial Sustainability and Intergenerational Equity in Local Governments is a critical scholarly resource that analyzes the financial sustainability of local governments with the aim of ensuring equality and intergenerational equity. Featuring coverage on a broad range of topics such as intergenerational equity, public policies, and sustainability management, this book is geared towards government officials, managers, academicians, practitioners, students, and researchers seeking current research on identifying public policies to ensure financial balance.




The Greenhouse Gas Protocol


Book Description

The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.




Responsibility and Governance


Book Description

This book examines various aspects of changes to business behavior through the lenses of the “twin pillars” of sustainability – responsibility and governance. It discusses whether the focus of corporate social responsibility has changed so much that we need to think about redefinitions of key concepts in the field, and analyses both the theory and practice in a variety of ways to enable conclusions to be drawn about the changes needed to any definitions. This approach is based on the tradition of the Social Responsibility Research Network, which in its 15-year history has sought to broaden the discourse and to treat all research as inter-related and relevant to business. This book consists of the best contributions from the 16th International Conference on Corporate Social Responsibility and 7th Organisational Governance Conference held in Derby, United Kingdom in August/September 2017.




Social Media and Local Governments


Book Description

Today, social media have attracted the attention of political actors and administrative institutions to inform citizens as a prerequisite of open and transparent administration, deliver public services, contact stakeholders, revitalize democracy, encourage the cross-agency cooperation, and contribute to knowledge management. In this context, the social media tools can contribute to the emergence of citizen-oriented, open, transparent and participatory public administration. Taking advantage of the opportunities offered by social media is not limited to central government. Local governments deploy internet-based innovative technologies that complement traditional methods in implementing different functions. This book focuses on the relationship between the local governments and social media, deals with the change that social media have caused in the organization, understanding of service provision, performance of local governments and in the relationships between local governments and their partners, and aims to advance our theoretical and empirical understanding of the growing use of social media by local governments. This book will be of interest to researchers and students in e-government, public administration, political science, communication, information science, and social media. Government officials and public managers will also find practical use recommendations for social media in several aspects of local governance




Tools, Strategies, and Practices for Modern and Accountable Public Sector Management


Book Description

The recent global financial and economic crisis has had surprising effects on several economies worldwide. This global event has promoted the discussion on how ethical, transparent, and rigorous the accountability of public sector institutions is. However, public manager accountability is translated into a vision that goes beyond its sphere of activity, demanding information on how public resources have been managed based on the maximization of social welfare and sustainable development. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management is an essential reference source that discusses the process behind how public resources are managed as well as how they are coordinated to achieve collective success. Featuring research on topics such as corporate responsibility, fiscal accountability, and public administration, this book is ideally designed for researchers, managers, financial authorities, auditors, public managers, public administrators, regulatory authorities, accountants, professionals, and students involved with the accountability and reform of public management in local governments.




Introduction to Management Accounting, Chap. 1-14


Book Description

Make the right decisions with Horngren/Sundem/Stratton! Horngren/Sundem/Stratton's best-selling texts emphasize decision-making throughout each chapter. Decision-making is introduced in the early text chapters and also appears in many of the text features: "Making Managerial Decisions" boxes, critical thinking exercises, and more. As always, students develop a solid understanding of costs and cost behavior and the use of cost information for planning and control decisions, not just inventory valuation. Two text versions enable faculty to select a text that only covers management accounting concepts (Chs. 1-14) or one that includes three chapters of financial accounting review (Chs. 1-17). New OneKey provides the convenience of having all text resources in a single location and available in your choice of course management platform: BlackBoard, WebCT, and CourseCompass. OneKey also includes PH Grade Assist on-line homework with automatic grading and infinite practice for students).




Implementing reforms in public sector accounting


Book Description

Over the life of the Comparative International Governmental Accounting Research (CIGAR) network, there has been unprecedented global interest in public sector accounting reforms. Hence the importance given to taking stock of reforms implementation. This book gathers a set of papers, many of them in comparative international perspective, on several topics relating to Public Sector Accounting, both at Central and Local Government levels. Authors from several countries around the world present and discuss here issues such as: financial reporting, information users and accountability; performance measurement and management accounting; national and international standards; reform processes; budgeting, auditing and controlling systems; efficiency and service charters; contingent liabilities; and consolidated accounts. Several of these are also analysed within the context of developing countries. Subsequently, the book offers a compilation of the most important topics actually being discussed in the Public Sector Accounting field.