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EB

EB

ONLINE

Cham : Springer International Publishing : Imprint: Springer, 2017

1 online zdroj

ISBN 978-3-319-47235-5 (e-kniha)

ISBN 9783319472348 (print)

SpringerBriefs in Accounting, ISSN 2196-7873

Printed edition: ISBN 9783319472348

Introduction -- Setting the Context for Integrated Reporting in the Public Sector -- Accounting Change: Integrated Reporting through the Lens of Institutional Theory -- Principles, Concepts and Elements of Integrated Reporting -- Accounting Change and Integrated Reporting in Practice: The Case of Hera.

This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation..

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