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Global Perspectives on Risk Management and Accounting in the Public Sector

Book Description

The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.

Table of Contents

  1. Cover
  2. Title Page
  3. Copyright Page
  4. Book Series
    1. Mission
    2. Coverage
  5. Editorial Advisory Board and List of Reviewers
    1. Editorial Advisory Board
    2. List of Reviewers
  6. Preface
    1. ABOUT THE SUBJECT
    2. EXPECTATIONS
    3. ORGANIZATION OF THE BOOK
  7. Acknowledgment
  8. Chapter 1: The Awareness of Mentality in Public Administration as the Key for the Management of Its Complexity
    1. ABSTRACT
    2. INTRODUCTION
    3. CONDITIONS IN WHICH PUBLIC ADMINISTRATIONS OPERATE
    4. THE HUMAN MIND BETWEEN THE OBJECTIVE/SUBJECTIVE CAUSES AND CONSEQUENCES
    5. SUBJECTIVE CONDITIONALITY OF THE PUBLIC SERVANT
    6. FUTURE RESEARCH DIRECTIONS
    7. CONCLUSION
    8. REFERENCES
    9. KEY TERMS AND DEFINITIONS
    10. ENDNOTES
  9. Chapter 2: Public Administration in the Era of Late Neo-Liberalism
    1. ABSTRACT
    2. PUBLIC EMPLOYMENT SERVICE BEYOND THE ‘FROZEN WELFARE STATE LANDSCAPE’
    3. FROM PUBLIC EMPLOYMENT SERVICES TO MARKETIZED AGENCY
    4. ACCOUNTING IN REGARD TO THE TASK OF JOB PLACEMENT
    5. ACCOUNTING IN DAY-TO-DAY JOB PLACEMENT
    6. CONCLUSION: CONFLICTING REASONING IN THE PUBLIC EMPLOYMENT SERVICES
    7. REFERENCES
    8. KEY TERMS AND DEFINITIONS
    9. ENDNOTES
  10. Chapter 3: Exploring the New Public Management (NPM)-Based Reforms in the Public Sector Accounting
    1. ABSTRACT
    2. INTRODUCTION
    3. LITERATURE REVIEW
    4. RESEARCH METHOD
    5. THEORETICAL FRAMEWORK
    6. DISCUSSION OF NPM REFORM: CASH BASED TO ACCRUAL BASED ACCOUNTING
    7. CONCLUSION
    8. FUTURE RESEARCH DIRECTIONS
    9. REFERENCES
    10. KEY TERMS AND DEFINITIONS
  11. Chapter 4: Potential Uses and Usefulness of Italian Local Government Consolidated Financial Reporting
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND: USERS, USES, AND OBJECTIVES OF THE CONSOLIDATED REPORT IN THE PUBLIC SECTOR
    4. THE REPORTING ENTITIES CONCEPT AND THE BOUNDARIES OF THE CONSOLIDATED REPORT
    5. THE CORPORATIZATION PHENOMENON IN ITALY
    6. THE CONSOLIDATED FINANCIAL REPORT IN ITALY: A CRITICAL ANALYSIS OF THE NEW ITALIAN REGULATION
    7. THE CONSOLIDATION AREA FOR THE TOWN COUNCIL OF BRESCIA
    8. CONCLUSION
    9. FUTURE RESEARCH DIRECTIONS
    10. REFERENCES
    11. ADDITIONAL READING
    12. KEY TERMS AND DEFINITIONS
    13. ENDNOTES
  12. Chapter 5: Modernization of Governmental Accounting Systems
    1. ABSTRACT
    2. INTRODUCTION
    3. EVOLUTION OF GOVERNMENT FINANCIAL MANAGEMENT SYSTEMS IN CENTRAL AMERICA
    4. THE CONTINGENCY MODEL
    5. CONCLUSION
    6. ACKNOWLEDGMENT
    7. REFERENCES
    8. KEY TERMS AND DEFINITIONS
  13. Chapter 6: The Influence of Accounting Information in the Re-Election of the Mayors in Portugal
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND
    4. METHODOLOGY
    5. PRESENTATION OF RESULTS
    6. SOLUTIONS AND RECOMMENDATIONS
    7. FUTURE RESEARCH DIRECTIONS
    8. CONCLUSION
    9. REFERENCES
    10. KEY TERMS AND DEFINITIONS
    11. ENDNOTES
  14. Chapter 7: Commercialization of Local Public Services
    1. ABSTRACT
    2. INTRODUCTION
    3. FUNCTIONAL DECENTRALIZATION AND COMMERCIALIZATION OF PUBLIC SERVICES
    4. EMPIRICAL RESEARCH DESIGN
    5. RESULTS
    6. CONCLUSION
    7. REFERENCES
    8. ADDITIONAL READING
    9. KEY TERMS AND DEFINITIONS
  15. Chapter 8: A Literature Review on Quality Models for Online E-Government Services
    1. ABSTRACT
    2. INTRODUCTION
    3. SERVICE QUALITY
    4. QUALITY OF E-GOVERNMENT SERVICES
    5. CONCLUSION
    6. FUTURE WORK
    7. REFERENCES
    8. KEY TERMS AND DEFINITIONS
  16. Chapter 9: Governance in NHS Foundation Trusts
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND
    4. METHODOLOGY AND METHODS
    5. EMPIRICAL FINDINGS
    6. DISCUSSION
    7. RECOMMENDATIONS
    8. CONCLUSION
    9. FUTURE RESEARCH DIRECTIONS
    10. REFERENCES
    11. KEY TERMS AND DEFINITIONS
  17. Chapter 10: The Importance of Accountability Practices in the Public Sector
    1. ABSTRACT
    2. INTRODUCTION
    3. LITERATURE REVIEW
    4. CONCLUSION AND FUTURE RESEARCH
    5. REFERENCES
  18. Chapter 11: Transparency as a Determinant of Local Financial Condition
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND: TRANSPARENCY AND FINANCIAL CONDITION
    4. INSTITUTIONAL CONTEXT: SPANISH LOCAL GOVERNMENTS
    5. METHODOLOGY
    6. EMPIRICAL RESULTS
    7. DISCUSSION OF RESULTS
    8. CONCLUSION
    9. REFERENCES
    10. ADDITIONAL READING
    11. KEY TERMS AND DEFINITIONS
    12. ENDNOTES
  19. Chapter 12: The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities
    1. ABSTRACT
    2. INTRODUCTION
    3. LITERATURE REVIEW AND EXPLANATORY THEORIES FOR SUSTAINABILITY DISCLOSURE
    4. HYPOTHESES DEVELOPMENT
    5. RESEARCH METHOD
    6. DATA ANALYSIS
    7. RESULTS
    8. DISCUSSION
    9. CONCLUSION
    10. REFERENCES
    11. KEY TERMS AND DEFINITIONS
    12. ENDNOTES
  20. Chapter 13: Online Financial Transparency
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND
    4. METHODOLOGY
    5. RESULTS ANALYSIS
    6. FUTURE RESEARCH DIRECTIONS
    7. CONCLUSION
    8. REFERENCES
    9. ADDITIONAL READING
    10. KEY TERMS AND DEFINITIONS
    11. ENDNOTES
  21. Chapter 14: Local Authorities and the Disclosure of Financial Information via the Internet
    1. ABSTRACT
    2. INTRODUCTION
    3. DESCRIPTION OF DATA, VARIABLES, AND METHODOLOGY
    4. RESULT ANALYSIS
    5. CONCLUSION
    6. REFERENCES
    7. KEY TERMS AND DEFINITIONS
  22. Chapter 15: Performance Measurement in Public Networks
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND: PUBLIC NETWORKS AND PERFORMANCE MEASUREMENT SYSTEMS
    4. METHODOLOGY
    5. A PMS MODEL FOR PUBLIC NETWORKS
    6. RECOMMENDATIONS
    7. FUTURE RESEARCH DIRECTIONS: THE ROLE OF WEB 3.0
    8. CONCLUSION
    9. REFERENCES
    10. KEY TERMS AND DEFINITIONS
  23. Chapter 16: Determinants of the Design and Use of PMS in Portuguese Government Agencies
    1. ABSTRACT
    2. INTRODUCTION
    3. PERFORMANCE MEASUREMENT INITIATIVES IN THE PORTUGUESE GOVERNMENT
    4. THEORETICAL BACKGROUND AND HYPOTHESES
    5. RESEARCH METHODOLOGY
    6. RESULTS
    7. DISCUSSION AND CONCLUSION
    8. REFERENCES
    9. KEY TERMS AND DEFINITIONS
    10. ENDNOTES
    11. APPENDIX
  24. Chapter 17: Performance Measurement Perceptions in Romanian Higher Education
    1. ABSTRACT
    2. INTRODUCTION
    3. INSIGHTS FROM THE LITERATURE REGARDING PERFORMANCE MEASUREMENT
    4. METHODOLOGY AND DESIGN
    5. RESULTS AND DISCUSSIONS
    6. CONCLUSION
    7. CONTRIBUTION
    8. FUTURE RESEARCH
    9. ACKNOWLEDGMENT
    10. REFERENCES
    11. KEY TERMS AND DEFINITIONS
    12. APPENDIX
  25. Chapter 18: The Role of Management Accounting Systems in Public Hospitals and the Construction of Budgets
    1. ABSTRACT
    2. INTRODUCTION
    3. THE RELEVANCE OF MANAGEMENT ACCOUNTING IN THE HEALTH CARE SECTOR
    4. MANAGEMENT ACCOUNTING SYSTEMS AND BUDGETS
    5. RELEVANCE LOSS: TRADITIONAL BUDGETING TECHNIQUES AND ALTERNATIVE APPROACHES
    6. WHAT CONTRIBUTIONS HAVE BEEN MADE TO THE PORTUGUESE HEALTH SECTOR?
    7. FINAL REMARKS
    8. REFERENCES
    9. KEY TERMS AND DEFINITIONS
    10. ENDNOTES
  26. Chapter 19: Plan for Prevention of Risks of Corruption and Related Infractions
    1. ABSTRACT
    2. INTRODUCTION
    3. CORRUPTION AND RELATED INFRACTIONS
    4. RISK AND RISK MANAGEMENT
    5. APPLICATION OF FMEA METHODOLOGY
    6. EXAMPLE OF IMPLEMENTATION
    7. CONCLUSION
    8. REFERENCES
    9. KEY TERMS AND DEFINITIONS
    10. APPENDIX 1: PHASES OF RISK ANALYSIS (GUIDE SUGGESTED BY THE PORTUGUESE COURT OF AUDITORS)
    11. APPENDIX 2: RECORD SHEET
    12. APPENDIX 3: DESCRIPTION OF PPRCRI RECORD SHEET
    13. APPENDIX 4: PLAN FOR PREVENTION OF RISKS OF CORRUPTION AND RELATED INFRACTIONS
  27. Chapter 20: Risks in Implementing EU-Funded Projects in Romanian Public Higher Education System
    1. ABSTRACT
    2. INTRODUCTION
    3. BACKGROUND
    4. MAIN FOCUS OF THE CHAPTER
    5. SOLUTIONS AND RECOMMENDATIONS
    6. CONCLUSION
    7. REFERENCES
    8. KEY TERMS AND DEFINITIONS
  28. Compilation of References
  29. About the Contributors