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Towards Integrated Reporting - Accounting Change in the Public Sector (Paperback, 1st ed. 2017)
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Towards Integrated Reporting - Accounting Change in the Public Sector (Paperback, 1st ed. 2017)
Series: SpringerBriefs in Accounting
Expected to ship within 10 - 15 working days
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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.
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