Comparative Issues in Local Government Accounting


Book Description

In recent years there have been a number of significant reforms in local government accounting practices around the world. While the specific reasons for these changes vary, a common factor is the increasing need for governments to measure the efficacy and efficiency of their performance. Nowhere is this trend more apparent than at the local government level. This book aims to give a comparative international perspective on local government accounting innovations, and offers specific cases involving different economic, political and cultural conditions. Countries receiving extended treatment include Belgium, China, Italy, Japan, Malaysia, The Netherlands, New Zealand, Russia, Spain, the United Kingdom and the United States. Together, the essays offer a state-of-the-art take on these issues and identify key issues for future research.




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.




Innovations in Governmental Accounting


Book Description

New Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.




Handbook of Research on Entrepreneurial Development and Innovation Within Smart Cities


Book Description

While the population continues to grow and expand, many people are now making their homes in cities around the globe. With this increase in city living, it is becoming vital to create intelligent urban environments that efficiently support this growth, and that simultaneous provide friendly, progressive environments to both businesses and citizens alike. The Handbook of Research on Entrepreneurial Development and Innovation Within Smart Cities is a comprehensive reference source that discusses social, economic, and environmental issues surrounding the evolution of smart cities. It provides insightful viewpoints on a range of topics such as entrepreneurial ecosystems, competitive tourism, city efficiency, corporate social responsibility, and smart destinations. This publication is ideal for all researchers, academics, and practitioners that wish to expand their knowledge on the emerging trends and topics involving smart cities.




Public and Social Services in Europe


Book Description

This book presents comparative analyses and accounts of the institutional changes that have occurred to the local level delivery of public utilities and personal social services in countries across Europe. Guided by a common conceptual frame and written by leading country experts, the book pursues a “developmental” approach to consider how the public/municipal sector-centred institutionalization of service delivery (climaxing in the 1970s) developed through its New Public Management-inspired and European Union market liberalization-driven restructuring of the 1980s and early 1990s. The book also discusses the most recent phase since the late 1990s, which has been marked by further marketization and privatization of service delivery on the one hand, and some return to public sector provision (“remunicipalization”) on the other. By comprising some 20 European countries, including Central East European “transformation” countries as well as the “sovereign debt”-stricken countries of Southern Europe, the chapters of this volume cover a much broader cross section of countries than other recent publications on the same subject.




Modernising Social Services in Spain Designing a New National Framework


Book Description

Social services in Spain are confronted with a series of challenges, including growing demand due to population ageing, changing family models, rising inequality and labour market changes. This report suggests ways to improve the legal context, move towards more universal services, strengthen quality, and move towards more evidence-based policies.




Boosting Social Inclusion in Spain Improving Pathways and Co-ordination of Services


Book Description

Spain has a high share of the working age population at risk of poverty or social exclusion and a high incidence of child poverty. While Spain has introduced a minimum income at the national level, social inclusion policies are the responsibility of the regions.




Public Sector Communication


Book Description

A comprehensive guide to future-proofing public sector communication and increasing citizen satisfaction How to communicate with the citizens of the future? Why does public sector communication often fail? Public Sector Communication combines practical examples from around the world with the latest theoretical insights to show how communication can help bridge gaps that exist between public sector organizations and the individual citizens they serve. The authors—two experts in the field with experience from the public sector—explain how public entities, be they cities, governments, foundations, agencies, authorities, municipalities, regulators, military, or government monopolies and state owned businesses can build their intangible assets to future-proof themselves in a volatile environment. The book examines how the recent digitalization has increased citizen expectations and why one-way communication leaves public sector organizations fragile. To explain how to make public sector communication antifragile, the authors map contributions from a wide variety of fields combined with illustrative examples from around the world. The authors propose a research-based framework of different intangible assets that can directly improve communication in the public sector. This important resource: Helps explain the sector-specific conditions and why communication is often challenging in the public sector Summarizes all relevant literature on the topic across disciplines and includes the most popular management ideals of the recent decades Explores how public sector organizations can increase citizen satisfaction with effective communication Presents new approaches to both the study and practice of communication in the public sector Provides international examples of successful public sector communication Offers realistic guides to building intangible assets in practice Written for advanced undergraduate and graduate students, as well as public managers and leaders, Public Sector Communication offers an illustrative, research-based guide to improving communication and engaging citizens of today and the future.




Tesauro ISOC de economía


Book Description

La tercera edición de este “Tesauro”, nacido en 1986, responde a la necesidad de actualizar su universo terminológico según los usos más implantados en la literatura económica más reciente. Tiene como notas diferenciales respecto a la anterior edición: la reestructuración del esquema organizativo general para acercarlo a la cosmovisión de la disciplina que generalmente tienen los economistas y hacerlo compatible con otros esquemas académicos; la reducción y sustitución de descriptores y la introducción de nuevos conceptos o la nueva formulación de otros ya existentes.




E-Planning and Collaboration: Concepts, Methodologies, Tools, and Applications


Book Description

As population growth accelerates, researchers and professionals face challenges as they attempt to plan for the future. E-planning is a significant component in addressing the key concerns as the world population moves towards urban environments. E-Planning and Collaboration: Concepts, Methodologies, Tools, and Applications contains a compendium of the latest academic material on the emerging interdisciplinary areas of e-planning and collaboration. Including innovative studies on data management, urban development, and crowdsourcing, this multi-volume book is an ideal source for planners, policymakers, researchers, and graduate students interested in how recent technological advancements are enhancing the traditional practices in e-planning.