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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.
New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of compani...
There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization’s activities or an ethically desirable component of any well-functioning democracy. Social accounting can also include environmental accounting, which is focused on environmental issues. Additional study is required to better understand the relevancy of social and environmental accounting in today’s modern business world. Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting and considers regulations, norms, organizational practices, and the challenges of education. Covering a range of topics such as non-financial reporting and corporate social responsibility, this reference work is ideal for industry professionals, researchers, academicians, managers, practitioners, instructors, and students.
In an age defined by unparalleled technological advancements, globalization, and the looming specter of environmental and societal crises, the need for a holistic and sustainable approach to accounting practices has never been more pressing. Academic scholars stand witness to the challenges posed by the new era, characterized by transformative shifts across industry, education, community, and society at large. These shifts, driven by rapid advancements in Artificial Intelligence (AI), present a double-edged sword. While AI offers unprecedented opportunities for innovation, it also amplifies the urgency of addressing sustainability concerns. Today's society grapples with the immense responsib...
The social economy sector (SES) faces pressures for greater accountability to their funders, users, and citizens, and a growing need to report good practices in the social, economic, and financial impact that they have on the community. However, these entities often face difficulties related to the lack of an accounting framework that allows them to properly disseminate the results of their activities. Thus, practices that involve financial reporting and an assessment of their social, economic, and financial impact are needed to improve their accountability, sustainability, and operational performance. Modernization and Accountability in the Social Economy Sector is an essential reference source that discusses future avenues of development for the management of SES entities, accounting, control in SES management, and measures of performance in the SES. Featuring research on topics such as online communication, social accounting, and value reporting, this book is ideal for managers, financial consultants, academicians, researchers, and students interested in accounting, management, internal control, auditing, and technology use in the SES.
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.
The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting standards, and predict trends in financial statements. International Financial Reporting Standards and New Directions in Earnings Management is an essential reference source that discusses identifying the behavioral patterns of managers and the accounting policies they use in different opportunistic circumstances. Featuring research on topics such as earnings quality, risk reports, and investor protection, this book is ideal for regulatory authorities, accountants, impression managers, auditors, academics, students, and researchers seeking coverage on the theoretical, empirical, and experimental studies that relate to the different themes within earnings management.
The worldwide consumption of resources is causing environmental damage at a rate that cannot be sustained. Apart from the resulting environmental and health problems, this trend could threaten economic growth due to rapidly decreasing natural resources and costly solutions. The public sector has a responsibility to stimulate the marketplace in favor of the provision of more resource-efficient and less polluting goods, services, and works in order to support environmental and wider sustainable development objectives. Developing Eco-Cities Through Policy, Planning, and Innovation: Can It Really Work? examines the economic, political, social, and environmental objectives essential to the planning and support of future communities. Highlighting a range of topics such as environmental sustainability, waste management, and green cities, this publication is an ideal reference source for environmental engineers, environmentalists, city development planners, urban planners, technology developers, policymakers, industrialists, academicians, and researchers interested in solving environmental issues.
Open government initiatives have become a defining goal for public administrators around the world. As technology and social media tools become more integrated into society, they provide important frameworks for online government and community collaboration. However, progress is still necessary to create a method of evaluation for online governing systems for effective political management worldwide. Open Government: Concepts, Methodologies, Tools, and Applications is a vital reference source that explores the use of open government initiatives and systems in the executive, legislative, and judiciary sectors. It also examines the use of technology in creating a more affordable, participatory, and transparent public-sector management models for greater citizen and community involvement in public affairs. Highlighting a range of topics such as data transparency, collaborative governance, and bureaucratic secrecy, this multi-volume book is ideally designed for government officials, leaders, practitioners, policymakers, researchers, and academicians seeking current research on open government initiatives.
The decisions a corporation makes affect more than just its stakeholders and can have wide social, environmental, and economic consequences. This facilitates a business environment built around the practical regulations and transparency necessary to ensure ethical and responsible business practice. Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications is a vital reference source on the ways in which corporate entities can implement responsible strategies and create synergistic value for both businesses and society. Highlighting a range of topics such as company culture, organizational diversity, and human resource management, this multi-volume book is ideally designed for business executives, managers, business professionals, human resources managers, academicians, and researchers interested in the latest advances in organizational development.