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Public Sector Financial Management for Sustainability and SDGs in Europe


Public Sector Financial Management for Sustainability and SDGs in Europe


Public Sector Financial Management

von: Marco Bisogno, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes-Rossi

CHF 142.50

Verlag: Palgrave Macmillan
Format: PDF
Veröffentl.: 20.08.2024
ISBN/EAN: 9783031551352
Sprache: englisch

Dieses eBook enthält ein Wasserzeichen.

Beschreibungen

<p>​This book analyses the implications of sustainability on public financial management in Europe. Public sector entities at national, regional, and municipal levels all have an important role to play in achieving sustainable development, and are developing strategies to reach this goal. These plans are usually guided by the UN's Sustainable Development Goals and involve public financial management systems, which are adapting to the demanding requirements of meeting these challenges. &nbsp;&nbsp;</p>

<p>This book investigates how public financial management systems have been influenced by requirements for sustainability in Europe. It assesses multiple aspects linked to public financial management, including budgeting, accounting, reporting, and auditing. It also considers the impact of the SDGs on accounting systems, as well as other issues related to sustainability, such as green budgeting, gender budgeting, and sustainability and environmental reporting. By providing a cross-country comparison, it aims to identify similarities and differences across Europe. The book will appeal to scholars and students of public policy and financial management, as well as those interested in sustainability and the SDGs.</p>
<p>1. Spreading the sustainability puzzle pieces on the table - Isabel Brusca, Marco Bisogno, Eugenio Caperchione, Sandra Cohen and Francesca Manes-Rossi.- 2. Gender Budgeting - Sandra Cohen.- 3. &nbsp;Green Budgeting - Eugenio Caperchione.- 4. SDGs Budgeting and Reporting - Francesca Manes-Rossi.- 5. Environmental Reporting - Marco Bisogno.- 6. Sustainability Reporting - Marco Bisogno.- 7. Popular Reporting - Sandra Cohen.- 8. Assurance and Auditing of Sustainability and Non-Financial Reporting - Isabel Brusca.- 9. All that glitters is not gold. The sustainability puzzle and the pieces in place - Francesca Manes-Rossi, Marco Bisogno, Isabel Brusca, Sandra Cohen and Eugenio Caperchione.</p>
<p><strong>Marco Bisogno</strong>&nbsp;is Associate Professor of Accounting at the University of Salerno, Italy.&nbsp;</p>

<p><strong>Isabel Brusca&nbsp;</strong>is Professor of Accounting at the University of Zaragoza, Spain.&nbsp;</p>

<p><strong>Eugenio Caperchione</strong>&nbsp;is Professor of Public Management and Public Sector Accounting at the University of Modena and Reggio Emilia, Italy.&nbsp;</p>

<p><strong>Sandra Cohen</strong>&nbsp;is Professor of Accounting at Athens University of Economics and Business, Greece.&nbsp;</p>

<p><strong>Francesca Manes Rossi</strong>&nbsp;is Professor of Accounting at the University of Naples Federico II, Italy.</p>
<p>​This book analyses the implications of sustainability on public financial management in Europe. Public sector entities at national, regional, and municipal levels all have an important role to play in achieving sustainable development, and are developing strategies to reach this goal. These plans are usually guided by the UN's Sustainable Development Goals and involve public financial management systems, which are adapting to the demanding requirements of meeting these challenges. &nbsp;&nbsp;</p>

<p>This book investigates how public financial management systems have been influenced by requirements for sustainability in Europe. It assesses multiple aspects linked to public financial management, including budgeting, accounting, reporting, and auditing. It also considers the impact of the SDGs on accounting systems, as well as other issues related to sustainability, such as green budgeting, gender budgeting, and sustainability and environmental reporting. By providing a cross-country comparison, it aims to identify similarities and differences across Europe. The book will appeal to scholars and students of public policy and financial management, as well as those interested in sustainability and the SDGs.</p>

<p>&nbsp;</p>

<p><strong>Marco Bisogno</strong>&nbsp;is Associate Professor of Accounting at the University of Salerno, Italy.&nbsp;</p>

<p><strong>Isabel Brusca&nbsp;</strong>is Professor of Accounting at the University of Zaragoza, Spain.&nbsp;</p>

<p><strong>Eugenio Caperchione</strong>&nbsp;is Professor of Public Management and Public Sector Accounting at the University of Modena and Reggio Emilia, Italy.&nbsp;</p>

<p><strong>Sandra Cohen</strong>&nbsp;is Professor of Accounting at Athens University of Economics and Business, Greece.&nbsp;</p>

<p><strong>Francesca Manes Rossi</strong>&nbsp;is Professor of Accounting at the University of Naples Federico II, Italy.</p>
Analyses the implications of sustainability on public financial management in Europe Assesses multiple aspects of public financial management, including budgeting, accounting, reporting and auditing Provides cross-country comparisons to examine similarities and difference across Europe
<p>“In an era of unprecedented environmental and social challenges, this book is a timely and insightful contribution to understanding the intersection of sustainability and public financial management (PFM). It stands out by covering a wide range of PFM topics, all well-targeted and relevant, and by using a comparative analysis of European countries’ practices at various governmental levels. The blend of conceptual and practical insights will substantially contribute to increasing understanding of why and how PFM can be a powerful tool in mainstreaming and advancing sustainability goals in the public sector and will make it a valuable resource for researchers, practitioners, and policymakers.” (Delphine Moretti, Delphine Moretti, Senior Policy Analyst, Lead of the OECD Working Party on Financial Management and Reporting, OECD, France)<br>
<br>
“This comprehensive book offers a thorough analysis of the role of public financial management in achieving sustainability and the SDGs in Europe.&nbsp; It skillfully navigates the complex landscape of PFM and stresses the importance of sustainability reporting, emphasizing the need for capacity and coordination in both public and private sectors and recognizing accounting as a critical ally in pursuing sustainability. The book’s practical guidance for policymakers, practitioners, and researchers can help advance sustainable development and contribute to building a sustainable future in Europe and beyond.” (Arman Vatyan, PhD, FCCA, CPA CGA; Lead Financial Management Specialist at an international financial institution, public sector accounting reform program manager, Armenia)</p>

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