This introductory chapter elaborates on the tricky issue of measurement in public sector financial reporting, which arises due to the particular features of the public sector when compared to the private sector. It provides a summary of the book chapters, highlighting the theoretical/practical frameworks used, methodologies and conclusions. Three themes are identified in the book, namely, (a) frameworks and methodologies; (b) measuring and reporting the elements in financial statements; and (c) heritage. This chapter identifies important avenues for further research.

(2023). Exploring the measurement dilemma in public sector financial reporting . Retrieved from https://hdl.handle.net/10446/252189

Exploring the measurement dilemma in public sector financial reporting

Sicilia, Mariafrancesca
2023-01-01

Abstract

This introductory chapter elaborates on the tricky issue of measurement in public sector financial reporting, which arises due to the particular features of the public sector when compared to the private sector. It provides a summary of the book chapters, highlighting the theoretical/practical frameworks used, methodologies and conclusions. Three themes are identified in the book, namely, (a) frameworks and methodologies; (b) measuring and reporting the elements in financial statements; and (c) heritage. This chapter identifies important avenues for further research.
2023
Caruana, Josette; Bisogno, Marco; Sicilia, Mariafrancesca
File allegato/i alla scheda:
File Dimensione del file Formato  
2023_Caruana-Bisogno-Sicilia_Exploring the measurement dilemma (1).pdf

Solo gestori di archivio

Versione: publisher's version - versione editoriale
Licenza: Licenza default Aisberg
Dimensione del file 1.44 MB
Formato Adobe PDF
1.44 MB Adobe PDF   Visualizza/Apri
Pubblicazioni consigliate

Aisberg ©2008 Servizi bibliotecari, Università degli studi di Bergamo | Terms of use/Condizioni di utilizzo

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/252189
Citazioni
  • Scopus 1
  • ???jsp.display-item.citation.isi??? ND
social impact