| Description |
1 online resource (298 pages) |
| Series |
Public sector financial management |
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Public sector financial management
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| Contents |
Intro -- Foreword -- References -- Contents -- Notes on Contributors -- Acronyms -- List of Figures -- List of Tables -- Chapter 1: The Contribution of Public Sector Accounting and Public Financial Management During and After Times of Crisis -- 1.1 Introduction -- 1.2 The Scope of the Book -- 1.3 Methodological Approaches -- 1.4 Theoretical Frameworks -- 1.5 The Implications of the Book Chapters for Public Sector Accounting -- 1.5.1 Public Sector Accounting in Times of Crisis -- 1.5.2 Financial Accountability and Auditing in Times of Crisis -- 1.6 Conclusion -- References |
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Part I: Public Sector Accounting in Times of Crisis -- Chapter 2: Budget Process and Budget Structure Under the COVID-19 Pandemic in Indonesia -- 2.1 Introduction -- 2.2 The Context: Indonesia and the Pandemic -- 2.3 Methodology -- 2.4 Budget Process -- 2.4.1 Preparation -- 2.4.2 Approval -- 2.4.3 Execution -- 2.4.4 Evaluation -- 2.5 Budget Structure: A Discussion -- 2.5.1 Aggregate Fiscal Discipline -- 2.5.2 Allocative Efficiency -- 2.6 Conclusion -- References -- Chapter 3: The Role of the Balance Sheet for Reporting Deficits and Debts by EU Member States: Lessons from the COVID-19 Pandemic |
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3.1 Introduction -- 3.2 Literature Review -- 3.3 Methodology -- 3.4 Findings -- 3.4.1 Revenues and Expenditures -- 3.4.2 Assets and Liabilities -- 3.4.3 Emphasizing the Balance Sheet Perspective -- 3.5 Discussion and Conclusion -- Appendix -- References -- Chapter 4: Accounting for Collective Services, Individual Services, and Emergency Relief: Reconsideration in Times of a Pandemic -- 4.1 Introduction -- 4.2 Impact of COVID-19 on Government Financial Statements -- 4.2.1 Overview of the Main Types of Public Programs, in Response to the COVID-19 Crisis |
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4.2.2 Financial Reporting Guidance from the Standard Setters -- 4.3 Previous Studies on Accounting for Emergency Relief -- 4.4 ED 67: "Collective and Individual Services and Emergency Relief" -- 4.5 Research Methodology -- 4.5.1 Previous Studies on Comment Letters' Analysis in the IPSASB Standard-Setting Process -- 4.5.2 Research Method: Analysis of the Comment Letters Sent to ED 67 -- 4.6 Analysis of Comment Letters to the ED 67: Findings -- 4.6.1 Respondents' Profiles -- 4.6.2 Respondents' Support of ED 63 -- 4.6.3 Accounting Treatment for Emergency Relief: The Analysis of the Comment Letters |
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4.7 Conclusions -- References -- Chapter 5: Impact of Integrated Financial Management Information System Practices in Public Finance Management Performance During COVID-19 Pandemic: Turkey Case -- 5.1 Introduction -- 5.2 General Structure of IFMIS -- 5.2.1 IFMIS Concept and Its Implementation Process -- 5.2.2 Benefits and Challenges of IFMIS Implementation -- 5.3 Research Methodology -- 5.3.1 Research Aim -- 5.3.2 Research Design -- 5.3.3 Population and Sample -- 5.3.4 Data Collection Tool -- 5.3.5 Data Analysis -- 5.4 Findings -- 5.5 Results and Recommendations -- References |
| Summary |
This book examines the implications of the Covid-19 pandemic for public-sector accounting and finance. It provides a holistic overview of government initiatives to navigate the pandemic, focusing on how government policies and related spending have affected the budgetary process, the disclosure of information and transparency, as well as the importance of accounting technologies and operating systems in times of crisis. The book shows how government economic interventions have been crucial in counteracting the financial consequences of the global pandemic, and emphasizes the importance of accountability. It will appeal to students and scholars of public policy, public administration and finance, as well as policymakers and public managers responsible for public sector financial and budgetary reporting of public administrations. Giovanna Dabbicco is a Researcher at the National Statistical Office (ISTAT) of Italy. She was previously Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Her expertise is at the interface of accounting, statistics and management, in particular government accounting and national accounting. Giovanna Dabbicco is Researcher at the Italian National Statistical Office (ISTAT). She was formerly Adjunct Assistant Professor of Planning and Control in Public Administrations at University of Roma Tre, Italy. Marco Bisogno is Associate Professor in Accounting at the University of Salerno, Italy. Josette Caruana is Senior Lecturer in the Department of Accountancy at the University of Malta. Johan Christiaens is Professor in the Department of Accounting, Corporate Finance and Taxation at Ghent University, Belgium |
| Notes |
Part II: Financial Accountability and Auditing in Times of Crisis |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Print version record |
| Subject |
Finance, Public -- Accounting.
|
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Government business enterprises -- Accounting.
|
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Finance, Public -- Accounting
|
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Government business enterprises -- Accounting
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| Form |
Electronic book
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| Author |
Dabbicco, Giovanna
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Bisogno, Marco
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Caruana, Josette
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Christiaens, J. (Johan)
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| ISBN |
9783031047459 |
|
3031047451 |
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